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Rusli '
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PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASASECARA ONLINE DAN REALTIME BAGI WAJIB PAJAK BADAN DI DUMAI Nurjannah '; M. Rasuli '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted to test whether the perceived of usefulness, perceived of ease, satisfaction, speed, and security and secrecy affect the use of e-filing facility. Research was conducted on corporate taxpayers who take advantage of e-filing are listed on KPP Pratama Dumai. The number of respondents in this research is as much as 70 respondents. The analytical method used in this research is multiple linear regression analysis with SPSS version 19.0.0. The results of the research showed that the perceived of ease, satisfaction, and speed affect the use of e-filing facility. The results also show that the perception of the usefulness as well as security and secrecy does not affect the use of e-filing facility. The coefficient of determination by the five variables in this study affect the dependent variable together amounted to 79.2%, while 20.8% is influenced by other variables not included in this regression model.Keywords : E-filing, Perceived of Usefulness and Ease, Satisfaction, Security and Secrecy
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014) Mhd. Hidayat; Restu Agusti; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to look at the effect of Good Corporate Governance characteristics and the size of the company's to earnings management. This study population is LQ45 companies listed in Indonesia Stock Exchange 2011-2014 period. Based on the purposive sampling method, acquired 22 companies as samples in this study. Research data analysis techniques using Multiple Linear Regression Analysis with SPSS statistical program. The results of study carried out showed that the presence of independent board, institutional ownership, the size of the company's audit committee and significant effect on earnings management. While the managerial ownership no significant effect on earnings management. The coefficient of determination (R2) of 0.439, or 43.9%, meaning that earnings management is explained by the presence of independent board, institutional ownership, the audit committee and the size of the company amounted to 43.9%. While 56.1% is explained by other variables that are not included in this study.Keywords: Earnings management, good corporate governance and the Company Size
Pengaruh tingkat kepuasan pelayanan, pemahaman perpajakan, keadilan perpajakan, sanksi perpajakan dan kesadaran perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi pada kpp pratama senapelan Pekanbaru Akromi Khairina Asbar; Ruhul Fitrios; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was investigated the satisfaction services,understanding, justice, tax penalties and tax awareness to individual taxpayers. This study is a replication of Hanna (2008) study. It also intended to test the results of the previous study in different contextThis research use samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office Pekanbaru City Senapelan. This research use 100 samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office on Pekanbaru City Senapelan selected using purposive sampling method. The criteria of purposive sampling method individual taxpayers registered in Pekanbaru City Tax Office with the characteristics listed underpayment during year period 2009 until 2012. The statistical method uses in this research are multiple regressions by means of SPSS version 17.0The results indicate that satisfaction services, understanding, justice, taxpenalties have positive influence and significance to individual taxpayers. While tax awareness have positive influence and does not significance to individual taxpayers.Keywords : satisfaction services, understanding, justice, tax penalties, tax awareness, individual taxpayers
PENGARUH LATAR BELAKANG PENDIDIKAN, PENDIDKAN BERKELANJUTAN, ETIKA PROFESI, BUDAYA ORGANISASI DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP HASIL KINERJA AUDITOR PEMERINTAH (Studi Kasus Pada Badan Pemeriksa Keuangan/ BPK-RI Perwakilan Provinsi Riau) Maulina Agustiningsih; Nur Azlina '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to know existence the influence of education background,continues educations, profesional ethics, organization culture, and knowledge good governance face share which government pereformance audit results at Audit Board Of the Republic Of Indonesia/ BPK-RI Delegation Riau Province. Population used is the of auditors working on the Audit Board Of the Republic Of Indonesia/ BPK-RI Delegation Riau Province housed in Pekanbaru totaling 55 people, with samples obtained many as 32 people, with a sampling census sampling technique.Tools used statistical test is the program Statistical Product and Service Solution (SPSS) ver. 17. Windows and Microsoft Excel 2007. The Researche result show taht: 1) the education background have a influence significant on the results of the performance of goverment auditors, 2) continuing education have a influence significant on the results of the performance of goverment auditors, 3) profesional ethichs have a influence significant on the results of the performance of goverment auditors, 4) organization culture have a influence significant on the results of the performance of goverment auditors, and 5) knowledge good governance have a influence significant on the results of the performance of goverment auditors.Keywords: The result of the performace of government auditors, educational background, countinuing education, profesional ethics, organizational culture, and knowledge of good governace.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (DALAM PERSPEKTIF TAX PROFESSIONAL) (Studi Pada Wajib Pajak Badan Yang Terdaftar Di KPP Madya Pekanbaru) Mariana br Purba; Zirman '; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to Analysis Thefactors that affect tax compliance on corporate taxpayers registered in KPP Madya Pekanbaru. Variables to be tested in this research is attitude of tax professional, subjective norm, perceived behavior control, financial condition, corporate facilities, organizatinal climate and tax compliance. The data in this research is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Madya Pekanbaru who have served a minimum of 1 year and ever filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression).The results show that the attitude of tax professional bring a significant that affect on corporate tax compliance with a significant value 0,020 (alpha 0,05). Subjective norm affect on corporate tax compliance with significant value 0,013. Perceived behavior affect on corporate tax compliance with a significant value 0,005. Financial condition affect on corporate tax compliance with significant value 0,046. Corporate facilities affect on corporate tax complince with significant value 0.009. Organizational climate has a positive affect partially on corporate tax compliance, with significant value 0,031.Keywords : Planned Behavior, Financial, Corporate Facilities, Organizational and Tax Compliance.
PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014) Thesa Refgia; Vince Ratnawati; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Transfer pricing is a result of business growth business today. National companies now become the multinational corporations whose activities are not only centered on one country alone, but in some countries. This is done for tax evasion in order to obtain high profits. The purpose of this study to examine the effect of tax, bonus mechanism, firm size, foreign ownership and tunneling incentive to transfer pricing in the company's chemical and basic industry sectors listed on the Indonesia Stock Exchange in 2011-2014. These samples were obtained by purposive sampling method using several criteria in order to obtain a sample of 13 companies. Hypothesis testing is done by linear regression models with SPSS 16. The result shows that tax have significant effect on transfer pricing at 0.049 < 0.050 level of significance, foreign ownership have significant effect on transfer pricing at 0.044 < 0.050 level of significance, and tunneling incentive have significant effect on transfer pricing at 0.005 < 0.050 level of significance, the mechanism of bonuses doesn’t take any effect on transfer pricing at 0.757 > 0.050 level of significance and company size doesn’t take any effect on transfer pricing at 0.427 > 0.050 level of significance. The amount of determination (r2) of the tax effect, the mechanism of bonuses, company size, foreign ownership and tunneling incentive to transfer pricing that is equal to 27.2%, while the remaining 72.8% is influenced by other variables not examined in this study.Keywords: Taxes, Mechanism Bonus, Company Size, Foreign Ownership Incentive And Tunneling Against Transfer Pricing.
Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja pemerintah Eko Setiawan; Andreas &#039;; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to obtain empirical evidence on the effects of partial and simultaneous clarity budgetary targets, accounting controls and reporting systems for accountability of government performance of Pelalawan Local Government.Population and sample of the study was the head of department / agency / office and head section / sub section on education in finance on 30 SKPD Pelalawan Data collected by distributing questionnaires to heads of 60 departments / agencies / offices and the head section / subsection finance . Data processing is done by using multiple regression analysis .The results show that the budget goal clarity and accounting controls a significant effect on performance accountability of government agencies , while reporting system does not affect the performance accountability of government agencies . The magnitude of the effect of independent variables on the dependent variable is equal to 96.4 % . 3.6 % means there are other variables that affect the dependent variable .Keywords : Budget Goal Clarity , Control Accounting , Reporting Systems , Performance Accountability .
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FIRM VALUE DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) Jessica Fiona; Kirmizi Ritonga; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purposes of this study are to analyze the effect of corporate social responsibility (CSR) disclosure to firm value and find out if good corporate governance (GCG) moderates the relationship between CSR disclosures to firm value. The population in this study is manufacturing company listed in Indonesia Stock Exchange in 2012 - 2014. The sample is selected by purposive sampling method, and the number of samples obtained are 77 companies with three years of observation. This study uses SPSS 16 application to examine the variables of this study. The variables of this study are firm value as dependent variable, CSR disclosure as independent variable, and GCG as moderating variable. GCG in this study is measured with managerial ownership, institutional ownership, proportion of independent commissioners, size of board director, size of board commissioner and audit committee. The result show that the CSR disclosure significantly affects the firm value. Good corporate governance measured by managerial ownership and proportion of independent commissioners moderate the relationship between CSR disclosure to firm value, but good corporate governance measured by institutional ownership, size of board director, size of board commissioner and audit committee don’t moderate the relationship between CSR disclosure to firm value.Keywords: Corporate Social Responsibility Disclosure, Firm Value, Good Corporate Governance
Co-Authors Akromi Khairina Asbar Amries Rusli Tanjung Andreas &#039; Anggrainy Eka Putri Marpaung Aulia Ramadona Berta Valentina EMRINALDI NUR DP Jessica Fiona Kirmizi Ritonga M. Rasuli Mariana br Purba Maulina Agustiningsih Mhd. Hidayat Nur Azlina &#039; Nurjannah &#039; Oetari Andari Prakoso Restu Agusti Riza Lestari Ruhul Fitrios Rusli Reinaldo Selni Triponika Sari Solly Aryza Sundari Setia Wardani Tengku Ramona Fitri Thesa Refgia Vince Ratnawati Weni Nirmala Sari Zirman &#039; Zulbahridar &#039;