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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 Jurnal Sistem Informasi, Akuntansi dan Manajemen

Vince Ratnawati

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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 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

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

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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 GAYA KEPEMIMPINAN TERHADAP PENGGUNAAN SISTEM PENGUKURAN KINERJA SERTA IMPLIKASINYA TERHADAP PEMBERDAYAAN PSIKOLOGIS (STUDI EMPIRIS PADA UNIVERSITAS DI PEKANBARU) zurman zurman; vince ratnawati; yesi muthia basri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 2 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i2.1770

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh dari gaya kepemimpinan terhadap penggunaan sistem pengukuran kinerja (SPK) dan pemberdayaan psikologis. Populasi pada penelitian ini adalah seluruh tenaga kependidikan di bagian keuangan pada Universitas di Pekanbaru yaitu: 1) Universitas Riau, 2) UIN Sultan Syarif Kasim Riau, 3) Universitas Islam Riau, 4) Universitas Lancang Kuning, 5) Universitas Muhammadiyah Riau, dan 6) Universitas Abdurrab. Teknik pengambilan sampel yang digunakan didalam penelitian ini adalah purposive sampling, dengan jumlah sampel sebanyak 151 orang tenaga kependidikan pada bagian keuangan di seluruh Universitas di Pekanbaru. Jumlah data yang diolah sebanyak 124 sampel dengan menggunakan teknik analisis SEM yang berbasis Partial Least Square (PLS) dengan menggunakan aplikasi WarpPLS 5.0. Hasil penelitian ini menyimpulkan: (1) Gaya kepemimpinan berpengaruh terhadap pemberdayaan psikologis; (2) Penggunaan Sistem Pengukuran Kinerja berpengaruh terhadap pemberdayaan psikologis. (3) Penggunaan SPK memediasi hubungan antaran gaya kepemimpinan terhadap pemberdayaan psikologis.

PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016 Nurhanimah Nurhanimah; Rita Anugerah; Vince Ratnawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 1 (2019): Journal of Applied Business Administration - Maret 2019
Publisher : Politeknik Negeri Batam

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

PENGARUH PROFESIONALISME, KOMPETENSI, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK : KONFLIK PERAN SEBAGAI VARIABEL PEMODERASI Ruth Novita Andriani; Vince Ratnawati; Nita Wahyuni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

This research aims to examine and analyze the effect of professionalism, competence, and job satisfaction to the tax auditors performance. In addition, this study also aims to determine the role of role conflict in moderating the influence of professionalism, competence, and job satisfaction on the performance of auditors who worked at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). The data in this study is the primary data. The sampling method used in this study saturated method. The sample used in this study were 83 respondents. The method of data analysis used to the test the hypothesis is SEM PLS using WarpPLS version 6.0. The result of this study is showed that professionalism, competence, and job satisfaction showed influence on the tax auditors performance. The role conflict could moderate the influence of professionalism to tax auditors performance. The role conflict couldn’t moderate the influence of competence and job satisfaction to tax auditors performance

KOMPENSASI MANAJEMEN, REPUTASI AUDITOR,PROFITABILITAS,LEVERAGE, FASILITAS PAJAK DAN MANAJEMEN PAJAK : COMPENSATION MANAGEMENT, AUDITOR'S REPUTATION, PROFITABILITY, LEVERAGE, TAX FACILITIES AND TAX MANAGEMENT Windah Lestari Sidabalok; Vince Ratnawati; Nita Wahyuni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.24-37

This study expects to examine the impact of the management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The populace in this study is manufacturing companies recorded on the Indonesia stock trade for the 2017-2019 period. The sample testing procedure utilized the purposive sampling method. Manufacture companies recorded on the IDX in 2017-2019 totaled 182 companies. There are 60 companies that are included in the sampling criteria with a perception time of 3 years for a sample of 180 manufacturing companies. The scientific technique used is multiple regression using SPSS version 25.0. From the consequences of the test that have been done, the partial regression test ( t-test) shows that compensation management and profitability have a critical adverse consequence on tax management. Auditor reputation variable and tax facilities significantly affect tax management. And leverage factor has no impact on tax management.

PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPENSASI TERHADAP KINERJA ACCOUNT REPRESENTATIVE DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Afrina Afrina; Vince Ratnawati; Poppy Nurmayanti; Fitri Yunina
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.768

This research aims to analyze the effect of competency, use of information technology, compensation and organizational commitment as a moderating variable and its impact on Account Representative performance. The proposed hypothesis: Competency has a significant effect on Account Representative performance, use of technology information has a significant effect on Account Representative performance, compensation has a significant effect on Account Representative performance and organizational commitment as a moderating variable between the effect of competency, use of information technology and compensation to the Account Representative performance. The result of the research shows that competency has positive and significant effect to Account Representative performance, use of technology information has no significant effect to Account Representative performance, compensation has no significant effect to Account Representative performance, organizational commitment doesn’t moderate effect of competency to Account Representative performance, organizational commitment doesn’t moderate effect of use of technology information and organizational commitment doesn’t moderate effect of compensation to Account Representative performance to Account Representative performance.

Penentuan Target, Strategi dan Faktor-Faktor yang Mempengaruhi Optimalisasi Pajak Daerah Fauzan Effendi; Vince Ratnawati; Yesi Mutia Basri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.10394

Penelitian bertujuan untuk menganalisis kesesuaian penetapan target pajak daerah dengan potensi ril, menganalisis strategi dan faktor-faktor yang mempengaruhi optimalisasi kinerja Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak Mineral Bukan Logam di Kota Pekanbaru. Objek Penelitian ini adalah Aparatur Badan Pendapatan Daerah Kota Pekanbaru dan 4 objek/ Subjek pajak daerah yang diteliti di Kota Pekanbaru. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus. Penelitian ini menunjukkan bahwa penetapan target Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak Mineral Bukan Logam dan batuan belum disesuaikan dengan potensi ril. Laporan kinerja masing-masing Pajak Daerah yang diteliti belum memadai terkait strategi yang telah dilakukan sehingga menyulitkan Badan Pendapatan Daerah dalam pengambilan keputusan yang efektif dan efisien. Faktor-faktor yang mempengaruhi optimalisasi pajak tersebut adalah belum memadainya struktur organisasi, pemutakhiran data base perpajakan, kondisi Sumber Daya Manusia, pemanfaatan teknologi informasi, Penguatan Regulasi dan sarana prasarana pendukung.

PENERAPAN E-SYSTEM DALAM KEPATUHAN PAJAK BADAN: MODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK Rhana Sasqia Hibatulwassi; Vince Ratnawati; Nita Wahyuni
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Tax is main income of Indonesia. This study aims to find empirical evidence related to the effect of taxation e-system on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of this study was selected using accidental sampling technique, which is a sampling technique where consumers who coincidentally/incidentally meet with the researcher can be used as samples if it is deemed that the person who happened to be met is suitable as a data source. This study use approach for hypothesis testing by using SPSS 26 as statistical program used. The results of this study indicate that implementation of taxation e-system has a positive and significant effect on corporate taxpayer compliance. Meanwhile, the moderating variable such as understanding of tax regulations and tax sanctions has no effect on the implementation of taxation e-system on corporate taxpayer compliance. Keywords: taxation e-system, understanding of tax regulations, tax sanctions, taxpayer compliance

THE EFFECT OF COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON TAX AUDITOR PERFORMANCE WITH MOTIVATION AS VARIABLE OF MODERATION Soraya Khairani; Vince Ratnawati; Andreas Andreas
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.11-18

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that competence and utilization of information technology has significantly affect to performance of the tax auditors. The last, motivation moderates the effect of competence and utilization of information technology to the performance of tax auditors.

Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina 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 Bella Suhendra Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Cherryl Berthania Andaristha Manurung 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 Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Ilham Mawardi 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 Mastipa Hany Hutasuhut 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 Riza Lestari Rizkie Wili Yanti Rosfariana Marbun Rudi Panca Putra Panggabean 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 Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon 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 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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