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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi, Akuntansi dan Manajemen

Vince Ratnawati

Unknown Affiliation

Author-ID : 358620

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, KOMPETENSI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KONFLIK PERAN SEBAGAI VARIABEL MODERASI Rilian Pratama; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study has several objectives, first to analyze the effect of job satisfaction on theperformance of tax auditors, second, analyze the influence of organizationalcommitment on the performance of tax auditors, third, analyze the effect ofcompetency on tax audit performance, fourth, analyze the influence of emotionalintelligence on tax audit , to analyze the effect of job satisfaction, organizationalcommitment, competence, emotional intelligence on the performance of tax auditorsafter being moderated by role conflict. Role conflicts are expected to have aninfluence on the performance of tax auditors. The population of this research is 139tax examiners in the Riau Regional Directorate General's Regional Officeenvironment as many as 139 people and the sampling method is saturated samples.Data processed is primary data obtained by processing questionnaire data. Datawere analyzed with the help of the Smart PLS Version 3.2.8 program. The results ofthe study prove that job satisfaction does not affect the performance of the taxexaminer and organizational commitment, competence and emotional intelligencepositively significantly affect the performance of tax examiners. While that roleconflict does not moderate the relationship between job satisfaction, organizationalcommitment, competence and emotional intelligence to the performance of taxauditors.

REKSA DANA SYARIAH DAN KONVENSIONAL: SEBUAH STUDI KOMPARATIF (Studi Empiris pada Reksa Dana yang terdaftar di BEI) Susilatri '; Vince Ratnawati; Ningrum Khairani
PEKBIS Vol 6, No 1 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk menguji perbedaan kinerja reksa dana syariah danreksa dana konvensional (dilihat dari return dan risiko, Sharpe Indeks dan TreynorIndeks serta dari Jensen Alpha). Populasi penelitian ini adalah reksa dana syariahdan konvensional yang listing di Bursa Efek Indonesia. Sampel penelitian adalahjenis reksa dana pendapatan tetap syariah maupun konvensinal dan reksa danacampuran syariah maupun konvensional selama periode 2006 sampai 2009.Pengujian hipotesis menggunakan uji beda independent sample t-test denganmenggunakan program Statistical Product and Service Solution (SPSS) ver. 17.0sedangkan data yang digunakan adalah Nilai Aktiva Bersih per Unit Penyertaan(NAB/Unit), Jakarta Islamic Index (JII) dan Indeks LQ45 serta data suku bungaSertifikat Bank Indonesia (SBI) dan Sertifikat Wadiah Bank Indonesia (SWBI)bulanan periode 2006-2009.Hasil penelitian menunjukkan bahwa kinerja reksa danasyariah dan konvensional memang berbeda, namun tidak signifikan. Secara bisniskinerja reksa dana syariah tidak kalah menguntungkan dengan reksa danakonvensional, dan secara religius lebih dapat dipertanggungjawabkan, karenasesuai dengan prinsip-prinsip syariahKata kunci: Kinerja,reksa dana, risk dan return, sharpe indeks, treynor indeks,Jensen Alpha.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Vinna Marthadilova; Vince Ratnawati; Andreas Andreas
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the factors influencing the perception of taxpayers on tax evasion with taxation sanctions as a moderating variable. The endogenous variables in this study are the perception of taxpayers on tax evasion and tax morals, while the exogenous variables are tax fairness, tax knowledge, enforcement level, social exchange, and tax sanctions as moderating variable. The population of this study are corporate taxpayer in Pekanbaru. While the sample of this study is a corporate taxpayer registered in Directorate General of Taxes in Pekanbaru are 150 respondents. Data analysis of this study uses Structural Equation Model with warp PLS 5.0. The results showed that tax moral mediates the relationship between fairness to the perception of taxpayers on tax evasion as full mediation, and also tax moral mediates the relationship between the enforcement level to the perception of taxpayers on tax evasion as a partial mediation. However tax moral does not mediate the relationship between tax knowledge to the perception of taxpayers on tax evasion, and also tax moral does not mediate the relationship between social exchange to the perception of taxpayers on tax evasion. On the other hand, tax sanction moderates the relationship of tax moral to the perception of taxpayers on tax evasion

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK Merrisa Susanti; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Performance is the result of work in quality and quantity achieved by an employee incarrying out his duties in accordance with the responsibilities given to him. Improvingperformance Tax auditors are very important in increasing state revenues throughthe taxation sector. This study has several objectives, first to analyze the effect ofprofessionalism on the performance of tax auditors, second, analyze the influence ofself efficacy on the performance of tax auditors, third, analyze the effect of locus ofcontrol on tax audit performance, fourth, analyze the influence of organizationalcommitment on tax audit, to analyze the effect of professionalism, self efficacy, locusof control, organizational commitment on the performance of tax auditors after beingmoderated by role conflict. Role conflicts are expected to have an influence on theperformance of tax auditors. Data obtained from the answers to questionnaires weredistributed to 125 tax auditors in the Riau Regional Directorate General's Tax Office.By using Smart PLS Version 3.2.8, the results show that organizational commitmentdoes not affect the performance of tax auditors and professionalism, self efficacyand locus of control positively significantly affect the performance of tax auditors.While that role conflict does not moderate the relationship between professionalism,self efficacy, locus of control and organizational commitment on the performance oftax auditors.

TRANSFER PRICING SCHEME AS A TOOL FOR TAX AVOIDANCE AT MULTINATIONAL COMPANY IN INDONESIA Peace Kanne Natalia; Ria Nelly Sari; Vince Ratnawati
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The focus of this study are the practices of tax avoidance through transfer pricingschemes undertaken by multinational companies in Indonesia. In addition, this studyalso explore the preventing program taken by government of Indonesia in order toreduce tax avoidance practices. This is a qualitative study with in depth interviewsas a technique to collect the data. The key informants for this study are governmentofficial from Directorate General of Taxes (DGT), academicians and tax consultant.The results revealed that multinational company in Indonesia practice some taxavoidance scheme such as overstates costs, understates sales, intangible property,contractual agreements, and also uses the services of tax consultants to utilizeexisting loopholes. This study suggest that the government of Indonesia should bemore proactive in assuring that exchanging information with other countries is runeffectively, so that the purpose of OECD which is to minimize or even to prevent taxavoidance practices will occur. Beside that government of Indonesia also need tostrengthen the regulation related with transfer pricing practices. In accordance withthe suggestion above, government of Indonesia also need to practice the goodhuman resources management system, so that every tax government official isposition in a proper job. With the good human resources management system it willcause the practice of reward and punishment. The exchange of information has asignificant role especially for tax payers database. The database can be expandaccess to data and information about tax payers.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KPP PRATAMA TAMPAN PEKANBARU) Lastri Lastri; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to analyze the effect of system quality, information quality, securityand confidentiality on the taxpayer's personal satisfaction of the users of e-filling fortax reporting, and also want to investigate the moderating role of service quality. Thepopulation in this study are all individual taxpayers who use e-filling system as taxreporting in Tax Office Pratama Tampan Pekanbaru. The sampling technique usedaccidental sampling method which resulted sample of 100 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that security and confidentiality did not affect taxpayersatisfaction, while system quality, information quality have significant effect ontaxpayer satisfaction. We also found that the service quality moderates the effect ofquality system, information quality, security and confidentiality on taxpayersatisfaction.

THE EFFECT OF THE TAXATION SYSTEM, ACCOUNTABILITY AND EXAMINATION RISK TO THE TAXPAYER COMPLIANCE WITH TAXPAYER MORALE AS A MODERATING VARIABLE Lilisen Lilisen; Vince Ratnawati; Novita Indrawati
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to investigate the effect of taxation system,accountability, examination risk on taxpayer compliance, and taxpayer morale as amoderating variable. The population are taxpayers registered as corporatetaxpayers in KPP Pratama Tampan Pekanbaru. The sampling technique usedpurposive sampling method which resulted sample of 99 respondents. We usedmultiple linear regression and moderated regression analysis for hypothesis testing.The results showed that accountability did not affect taxpayer compliance, whiletaxation system and examination risk have significant effect on taxpayer compliance.We also found that taxpayer morale moderates the effect of taxation system andexamination risk on taxpayer compliance. While taxpayer morale does not moderatethe effect of accountability on taxpayer compliance.

Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP ' Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Harum Melati Suci, Harum Melati Suci Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita, Julita Kadir, Siti Naimah Kamaliah Kamaliah ' Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Manurung, Cherryl Berthania Andaristha Mastipa Hany Hutasuhut Mawardi, Ilham Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika ' Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina ' Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rofika Rofika, Rofika Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Ruhul Fitrios Rusli ' Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Sidabalok, Windah Lestari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Suhendra, Bella Sulaiman Akbar Sundari Setia Wardani Supriono Supriono ' Susilatri ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Wati, Yenny Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman

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