Article Per Year (5 Year)
p-Index From 2020 - 2025
5.906
P-Index
This Author published in this journals
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
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 139 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search
Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 2   3   4   5   6 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P Mustika '; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia StockExchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricultural companies listed in the Indonesia Stock Exchange during 2012-2014. Selection ofthe sample using purposive sampling method in which the population of 63 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that corporatesocial responsibility has positive effect on the tax aggressiveness with significant value of 0,028, size of firm no effect on the tax aggressiveness with significant value of 0,641, profitability no effect on the tax aggressiveness with significant value of 0,393, leverage no effect on the tax aggressiveness with significant value of 0,897, capital intensity no effect on the tax aggressiveness with significant value of 0,946, and family ownership has negative effect on the tax aggressiveness with significant value of 0,021. The coefficient of determination in this study 0,11 shows that 11% of the variations that occur in the tax aggressiveness is affectedby corporate social responsibility, size of firm, profitability, leverage, capital intensity, as well as the family ownership and the remaining 89% is influenced by other variables not included in this research.Keyword : Corporate Social Responsibility, Size Of Firm, Profitability, Leverage, and Tax Aggressiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fakhri -; Vince Ratnawati; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to explore the influence of the leverage, profitability, board size, the size of the company, the status of the company which is categorized as a company 'owned by the State, and institutional ownership affect to corporate social responsibility.The population in this research are listed companies (listing) in Indonesia Stock Exchange (IDX) 2012. The sampling design of this research is purposive sampling. Used in this research as technical analyse for test hypothesis multiple regression on the model proposed researchers using SPSS software version 19.0.The results of this research showed that board size, the size of the company, and the status of the company significant influence to corporate social responsibility. While the leverage, profitability, and institutional ownership unable to influence corporate social responsibility.Keywords: DER, ROA, BOC, the size of the company, the status of the company, institutional ownership, and CSR
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Padangsidimpuan) Mei Sari Simatupang; Vince Ratnawati; Susilatri '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Government Internal Control System, Financial System and the Regional Human Resources Competence of the Effectiveness of Financial Management. This study was conducted in 27 work units City government in Padangsidimpuan. The sample used in this study were 81 respondents. Methods of data collection in this research is survey method with questionnaire delivered directly to the Head of Department, Head of Finance and Treasurer at each SKPD. The analytical method used is multiple regression analysis using the program Statistical Product Service Solution (SPSS). The test results show that the internal control systems of government affect the effectiveness of financial management, with a regression coefficient of 2.355 and a significance level of 0,016. The area of financial accounting system affect the effectiveness of financial management with a regression coefficient of 2.254 and a significance of 0.015. Competence of human resources affect the effectiveness of financial management with a regression coefficient of 3.503 and a significance of 0.001. While the coefficient of determination is 0.179, which means 17,9% of independent variables affect the dependent variable. While 82,1% is influenced by other variables not included in this study.Keywords : Internal Control, Financial Accounting, Competenc, and Effectiveness
PENGARUH KUALITAS PELAYANAN, AKSES, DAN KOMPETENSI FISKUS TERHADAP KEPUASAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN Fitrio Ramadhani; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of service quality, acces, and fiskus competence to the tax satisfaction fulfillment of corporate taxpayers. The population in this study is the taxpayers and listed on KPP Madya Pekanbaru.The sampling technique using purposive sampling method and 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 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that service quality, acces, and fiskus competence have effect on tax satisfaction fulfillment of corporate taxpayers.Keywords: service quality, acces, fiskus competence, and tax satisfaction
PENGARUH PENAMBAHAN WAJIB PAJAK BADAN, PENYAMPAIAN SPT MASA PPH BADAN, PENERBITAN SURAT TAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Yessi Arisandi; Vince Ratnawati; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aim is to examine the effect of the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit to the corporate income tax receipts. This research used probability sampling method and multiple linear regression analysis test with the help of the program SPSS version 16.0. The source of data in this research is a secondary data from KPP Pratama Pekanbaru Senapelan period 2010-2014. The results of research indicated that the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit have a simultaneous significant effect to the corporate income tax receipts. Partially, only the delivery of notification period letter of corporate income tax has no significant effect to the corporate income tax receipts. While the addition of corporate taxpayers, the publication of tax bill and tax audit have a significant effect to the corporate income tax receipts.Keywords:The corporate income tax receipts, the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill, tax audit.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 GAYA KEPEMIMPINAN, PROFESIONALISME, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak di KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, dan KPP Pratama Pekanbaru Senapelan) Ridho Kurniawan; Vince Ratnawati; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of leadership style, professionalism, and job satisfaction to the tax auditors performance at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, and KPP Pratama Pekanbabru Senapelan. The sampling method used in this study census method. The sample used in this study were 45 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21. The results of this study is showed that leadership style, professionalism, and job satisfaction influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 85% of the dependent variable, while the remaining 15% is influenced by other independent variabel that are not observed in this study.Keywords: leadership style, professionalism, job satisfaction, tax auditor performance
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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) Nanda, Salsabila; Vince, Ratnawati; Sem, Paulus
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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