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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
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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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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Fadli, Imam; Ratnawati, Vince; Kurnia, Pipin
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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Abstract

This study aims to examine and analyze the effect of liquidity, leverage, independent commissioner, earnings management, and ownership institusional against the aggressiveness of corporate tax.The method used in this research is descriptive method. The population in this study is a company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2011 to 2013. The sample was manufacturing companies listed in Indonesia Stock Exchange (BEI). Hypothesis testing transactions are carried out using multiple linear regression approach. The statistical test equipment used is a program Statistical Product and Service Solutions (SPSS). Data used in the form of corporate financial statements contained in ICMD and http://www.idx.co.id/ website. Results from this study indicate that the independent commissioner liquidity and significant negative effect, with a significance of liquidity (0.025 <0.05) and independent commissioners (0.011 <0.05). Leverage and significant positive effect on earnings management, with a significance value of leverage (0.017 <0.05) and earnings management (0.038 <0.05) as well as institutional ownership (0.082> 0.05), which does not affect the aggressiveness of corporate tax.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, and Aggressiveness Taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MELAKSANAKAN KEWAJIBAN PERPAJAKAN OLEH WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UMKM DI KOTA PEKANBARU (Studi Empiris Pada KPP Pratama Pekanbaru Tampan) Yunita, Ria; Ratnawati, Vince; ', 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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Abstract

The purpose of this study was to determine wheter there a relationship among taxplayer awareness, knowlage, understanding and modernizations of the tax administration system on the willingness to implement tax obligations. The data was obtained from individual who works on Small and Medium Enterprices (SMEs) in Pekanbaru consisting of District Tampan, District Payung Sekaki, District Marpoyan Damai, District Rumbai and District Rumbai Coastal that the total number of units of micro, small and medium entreprises is 8832 units . The number of questionnaires distributed 100 pieces of questionnaires. But eventually that can be used for further analysis of questionnaires is 77 questionnaires. Use the method of sampling is convenience sampling This study used Partial Least (PLS) in test validity. The results of this study were obtained awareness t hitung > t tabel (6.49 > 1.993), knowledge t hitung > t tabel (6.68 > 1.993), understanding t hitung < t table (0.18 < 1.993), and the modernization of the tax administration system t hitung > ttabel ( 3.01 > 1.993). The result indicate that awareness, knowlage and the modernization of the tax administration system has positive on the implement tax obligations. However, understanding negatively affect the willingness to implement tax obligations.Keywords : Awareness, Knowledge, Understanding, Modernization and Willingness
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2014- 2016) Lamido, Ivan; Ratnawati, Vince; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to know the influences of Local Revenue and General Allocation Funds to Capital Expenditure with area as variable moderating. The population of this study is all the city/regency in Province North Sumatera period 2014-2016. All of the population are sample. The Method of analysis uses multiple linear regression. The results of testing that has been done. Partial regression test (t test) showed that the Local Revenue has effect to capital expenditure with P<0,05 (P= 0,000). General Allocation Funds has no effect to capital expenditure with P>0,05 (P=0,448). The result of this study also show that area do not moderate the effect of local revenue and general allocation fund to capital expenditure.Keywords : local revenue, general allocation funds, capital expenditure, area
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Perangkat Kerja Daerah Kabupaten Kampar) Sonia, Dewi Puspita; Ratnawati, Vince; Anisma, Yuneita
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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Abstract

The purpose of this study was to determine the influence of Human Resource Capacity, Utilization of Information Technology, and Government Internal Control System Against Financial Reporting Information Value (Empirical Study in SKPD KamparRegency). The location of object in this research is SKPD Kampar Regency. While the timing of this study was October 2015. The population in this study were all SKPD in Kampar Regency, which amounted 33 SKPD. The sampling used was purposive sampling. Data collection technique used by the author in this study consisted of field research and literature. Methods of analysis using multiple linear regression analysis. The results showed that Human Resources Capacity, Information Technology Utilization, and Government Internal Control System affect the value of Financial Reporting Information.Based onthe calculation,the valueof determination coefficient of0.440.This showsthat the variable Human Resources Capacity, Information TechnologyUtilization, Government Internal Control Systemgivesthe effect of44.00% of the value offinancial reporting information. The remains of66.00% influenced by other variablesthat are notincludedin this study.Keywords: Human Resource Capacity, Utilization of Information Technology, Government Internal Control System and Financial Reporting Information Value
PENGARUH BEBAN PAJAK, INTANGIBLE ASSETS, PROFITABILITAS, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Periode tahun 2014-2016) Anisyah, Fitri; Ratnawati, Vince; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect the of tax expense, intangible assets, profitability, tunneling incentive, and bonus mechanism to transfer pricing at manufacturing company which are listed on Indonesia Stock Exchange 2014-2016. The samples used in this study were 36 manufacturing companies. Sampling method in this study obtained by using purposive sampling method. Hypothesis test in this study use logistic regression with t test and coefficient of determination tested by using SPSS 21. The result of this study shows that tax expense, profitabilitity, tunneling incentive has an effect on transfer pricing. While also, intangible assets and bonus mechanics didn’t effect the transfer pricing.Keywords: Tax Expense, Intangibel Assets, Profitability, Tunneling Incentive, Bonus Mechanics, Transfer Pricing.
PENGARUH PROFESIONALISME PEMERIKSA PAJAK, PENGALAMAN KERJA, TINGKAT PENDIDIKAN, DAN MOTIVASI KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi pada Pemeriksa Pajak di Kanwil DJP Jakarta Pusat) Aditya, Ritonga Nugraha; Vince, Ratnawati; Eka, Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research objective was examined the influence of tax auditor Profesionalism, work experience, the level of education, and work motivation on thePerformance Tax Inspector (Studi Of Tax Inspectors In Kanwil DJP JakartaPusat) The data in this study is the primary data. The population this study werethe tax auditors who worked at Kanwil DJP Jakarta Pusat. The sampling methodused in this study census method. The sample usedin this study were 34respondent. The method of data analysis used to the test the hypotesis is multipleregression analysis using SPSS version 21. The results of this study tax auditorProfesionalism, work experience, the level of education, and work motivationshowed influence on the tax auditor performance. The magnitude of the effectcaused by Adjusted R² by three variables is 73% of the dependent variable, whilethe remaining 27% is influenced by other independent variable that are notobserved in this study.Keywords : Profesionalism, tax auditor, work experience, the level of education,work motivation, performance
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Inten, Nestiti Gemi; Vince, Ratnawati; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to investigate the effect of deferred tax asset,deferred tax expense, current tax expense, and tax planning on earningsmanagement. The population of this study are manufacture companies listed onthe Indonesia Stock Exchange, from 2014 to 2017. The samples of this study areall companies were selected by purposive sampling method. This study usedlogistic regression analysis to test whether the independent variables affect thedependent variable. The results showed that deferred tax asset and current taxexpense respectively had a significant effect on earnings management inmanufacturing companies during the period 2014 to 2017, while deferred taxexpense and tax planning did not affect the earnings management. Value ofNagelkerke R Square is 0.337, which means that the variability of the dependentvariable can be explained by the independent variable as 33,7%, while theremaining variables 66,3% are explained variability of other variables outsidethis model study.Keywords : Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense,Tax Planning, Earnings Management.
PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018 Thania, Sastra Tamara; Vince, Ratnawati; Nanda, Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the influence of institutional ownership, capital intensity and inventory intensity to tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. This type of research is quantitative. The sample consisted of 56 companies. Sampling technique with purposive sampling technique. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The result of the study show that, (1) institutional ownership had no effect on tax aggressiveness (2) capital intensity has a positive effect on tax aggressiveness (3) inventory intensity had no effect on tax aggressiveness.Keywords : Institutional Ownership, Capital Intensity, Inventory Intensity and Tax Aggressiveness
PENGARUH KEADILAN PAJAK, KUALITAS PELAYANAN PAJAK, KEMUNGKINAN TERDETEKSINYA KECURANGAN, SANKSI PERPAJAKAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Christina Vionita; Vince Ratnawati; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayer’s perceptions about tax evasion. The population in this study is the micro, small, and medium business entrepreneurs taxpayer in Pekanbaru and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method nad determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that tax fairness, quality of tax service, probability of fraud detection, and tax sanction have effect on taxpayer’s perceptions about tax evasion. While the tax rates has no effect regarding on taxpayer’s perceptions about tax evasion.Keywords: tax fairness, quality of tax service, tax sanction, tax rates, and tax evasion
ANALISIS FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN FRAUD SCORE MODEL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2015- 2018) Salsabila Nanda; Ratnawati Vince; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed to examine the effect of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, dan dualism position on fraudulent financial reporting. The population of this study worebankingcompanies listed on the Indonesian Stock Exchange period 2015to 2018. The determined by purposive sampling method where 29banking companies were used as sample. The total sample is 116 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23 for windows. The result of this research show that financial target and frequent number of CEO’s pictures significantly has a positive effect towards fraudulent financial reporting. While financial stability, external pressure, ineffective monitoring, change in auditor, change in directors,and dualism position does not significantly affect the fraudulent financial reporting.Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Capability, and Arrogance
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 &#039; 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 &#039; 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 &#039; 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 &#039; 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 &#039; 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 &#039; Susilatri &#039; 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