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All Journal Jurnal Ekonomi JIP (Jurnal Industri dan Perkotaan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Julita, Julita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Transportation

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Journal : Jurnal Ekonomi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PEKANBARU Hutabarat, Roy Hendra; Ratnawati, Vince; Julita, Julita
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.283 KB) | DOI: 10.31258/je.26.1.p.16-28

Abstract

The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work. The population of this research is taxpayers who perform free work in Pekanbaru City in 2016 as many as 78,191 people, sample taken by accidental sampling method. To determine the number of samples was using Slovin formula so that the total sample is 100 people. While the data analysis using multiple linear regression. The result indicates that taxpayers' awareness, taxpayers’ knowledge about tax regulation, tax service quality, taxpayer understanding about taxation, and tax sanction partially have significant influences on the willingness to pay tax of taxpayers who do free work in Pekanbaru. Meanwhile, the perception of taxpayers do not have a significant influence on that matter.
ANALISIS FAKTOR YANG MEMPENGARUHI PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2015) Rio Steven; Vince Ratnawati; Julita Julita
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.643 KB) | DOI: 10.31258/je.26.2.p.122-137

Abstract

The purpose of this research is to analyze the effect caused by company size, profitability, company’s debt level, the intensity of non-current asset ownership, the intensity of inventory ownership, and the tax facility toward the effective tax rate of consumer goods company listed in Indonesia Stock Exchange Year 2011-2015) .The population of this research is all companies engaged in manufacturing sub-sector consumer goods that go public in Indonesia Stock Exchange in 2011-2015 as many as 36 companies. Sample taken by purposive sampling method that determining the sample with certain criteria. Based on the criteria sample, there are only 27 companies that meet the criteria. To analyse data is using multiple linear regression.The research indicates that firm size, company debt level, profitability (ROA) and taxation facility at manufacturing company in Indonesian Stock Exchange in 2011-2015 have a significant effect to the effective tax rate. While the intensity of assets and inventory ownership have no significant effect to the effective tax rate. The magnitude of the effect of firm size, debt level, ROA, asset intensity, inventory intensity and tax facilities to the effective tax rate is 0.168 or 16.8% while 83.20% is influenced by other variables not examined in this study.
Co-Authors Abdurrahman, Rezi Ades Kurnia Aisia Aurora Andreas Andreas Arifah Hanum Aulia, Putri Desmiyawat, Desmiyawat Desmiyawati Desmiyawati Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Fatimah Azzahra Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Izzara, Aidura Karina Andini, Frini Kennedy Kennedy Kurnia, Deby Liana Siregar M. Rasuli Meilda Wiguna Muhammad Dzaky Muhammad Luthfi iznillah Mustafa Ramadhan S Nabila, Kania Nasrizal, Nasrizal Nenik Marianti Nita Wahyuni, Nita Novie Putri Rahmadhany T Nur aini nur azlina Nur Azlina Nur, Azlina Pipin Kurnia Pramesti Wisa Zerfi Rafly Sulaiman Raihana Lutfiah Rin Raja Abelda Gusnawati Restu Agusti Restu Agusti Ridha Fajri Rio J.M Marpaung Rio Steven Risa Mulyani Riska Natariasari Rita Anugerah Sandi Pratama Shintia Intan Permatasari Sofia Gusmartina Sri Hayani Suci Nurulita Syura, Bani Taufeni Taufik Ulfa, Zulia Vanessa Alya A. S Vince Ratnawati Vinta, Lovika Yesi Mutia Basri Yuneita, Anisma Yusralaini Yusralaini, Yusralaini