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All Journal Jurnal Akuntansi dan Ekonomika Akuntansi'45 Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Research of Accounting and Governance Jurnal Pengabdian Masyarakat ISEI Research in Accounting Journal
Adriyanti Agustina Putri, Adriyanti Agustina
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Sosialisasi Pemerintah Dan Kepemimpinan Lurah Terhadap Kesadaran Masyarakat Membayar Pajak Bumi Dan Bangunan Di Kota Dumai Putri, Adriyanti Agustina; Sari, Ratna; azmi, zul
Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.978 KB)

Abstract

Penelitian ini bertujuan menguji pengaruh sosialisasi pemerintah dan kepemimpinan lurah terhadap kesadaran membayar pajak bumi dan bangunan di Kota Dumai. Penelitian ini menggunakan variabel dependen nya adalah sosialisasi pemerintah dan kepemimpinan lurah. Tekhnik pengambilan sampel menggunakan rumus slovin, pengumpulan data dengan kuisioner yang berhubungan dengan pembayaran pajak. Penelitian ini menggunakan teknik analisis data dengan analisis regresi berganda SPSS 17.0 tools. Berdasarkan hasil analisis data dan hasil pengujian hipotesis pada penelitian ini dapat disimpulkan bahwa sosialisasi Pemerintah dan pimpinan pimpinan berpengaruh positif secara signifikan terhadap tingkat kesadaran masyarakat untuk membayar pajak dan bangunan.
Kepatuhan Wajib Pajak: Studi Aspek Penerapan E-Filing, Pemahaman Perpajakan, Kesadaran dan Sosialisasi Pajak Putri, Adriyanti Agustina
Akuntansi & Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi dengan sosialisasi pajak  sebagai variabel moderasi  pada  KPP Pratama Pekanbaru Tampan”. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada wajib pajak yang terdaftar di KPP Pratama Pekanbaru Tampan  dengan metode sampling incidental. Jumlah kuesioner yang dapat dianalisis adalah 100 kuesioner. Teknik analisis data yang di gunakan pada penelitian ini adalah dengan uji regersi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa penerapan e-filing,tingkat pemahaman perpajakan dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Serta untuk  sosialisasi pajak dapat memoderasi (memperkuat) hubungan penerapan e-filing,tingkat pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak    
Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Putri, Adriyanti Agustina; Lawita, Nadia Fathurrahmi
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Penelitian ini bertujuan untuk menjelaskan seberapa besar tata kelola perusahaan (Corporate governance) yang diproksikan dengan menggunakan kepemilikan institusional dan kepemilikan manajerial berpengaruh terhadap penghindaran pajak (tax avoidance) pada semua sektor perusahaan. Teknik yang dilakukan dalam pengambilan sampel menggunakan purposive sampling sebanyak 35 perusahaan yang lolos sebagai sampel. Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia runtun waktu periode tahun 2013-2017. Metode yang akan digunakan berupa metode kuantitatif dengan alat analisis  regresi data panel dengan pendekatan Fixed Effect Model, dan Random Effect Model. Berdasarkan hasil analisis maka dapat diketahui kepemilikan institusional dan kepemilikan manajerial mempunyai pengaruh terhadap penghindaran pajak.
The Influence of Financial Factors on Tax Avoidance in Manufacturing Companies Apriyanti, Panca; Agustiawan, Agustiawan; Putri, Adriyanti Agustina
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.170

Abstract

The purpose of this study is to investigate how company size, leverage, and profitability affect the likelihood of tax evasion in manufacturing firms that are listed on the Indonesia Stock Exchange. The study employs a quantitative methodology, utilizing secondary data obtained from financial and annual company reports available on the website www.idx.co.id. Using a purposive sampling methodology, 71 sample firms with 284 analytical units were acquired over the course of four years of observation. Multiple regression analysis is the method used for data analysis. The SPSS software, version 25, was used to test the sample. The study's findings indicate that tax avoidance is influenced by profitability, leverage, and company size, based on the outcomes of multiple regression analysis performed at a significance level of 5%. The implications of these findings for managerial decision-making are profound. Managers must be cognizant of the financial factors that influence tax avoidance tendencies within their companies and formulate strategies to optimize tax positions while ensuring compliance with legal and ethical standards. This knowledge empowers managers to make financial structures practices that financial goals and tax obligations.
Peran Mahasiswa Magang MBKM di Kantor Akuntan Publik Khairul Nikmah, Khoirotun; Putri, Adriyanti Agustina
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 2 No 2 (2023): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v2i2.117

Abstract

Magang merupakan bentuk kegiatan belajar yang memberikan pengetahuan dan pengalaman praktis kepada mahasiswa mengenai kegiatan riil di dunia industri, dunia usaha, dan dunia kerja yang dilaksanakan selama satu semester. Kegiatan magang ini diselenggarakan di Kantor Akuntan Publik Khairul oleh Program Studi Akuntansi Universitas Muhammadiyah Riau untuk mendukung program Merdeka Belajar. Kegiatan Magang MBKM dilaksanakan dalam waktu kurang lebih 4 (empat) bulan dari bulan Maret sampai dengan bulan Juli 2023. Aktivitas yang dilakukan selama kegiatan Magang MBKM diantaranya, membantu vouching laporan kas masuk dan kas keluar, membantu memeriksa laporan aset tetap, membantu menghitung penyusutan aset tetap, membantu menyusun catatan atas laporan keuangan, ikut serta dalam proses audit perusahaan, membantu kegiatan surat-menyurat, dan membantu mengarsipkan dokumen.
Peningkatan Kompetensi Pengurus Koperasi Se-Provinsi Riau Melalui Pelatihan Akuntansi Evi Marlina; Azhari, Intan Putri; Asnawi, Mizan; Putri, Adriyanti Agustina; Azmi, Zul; Rodiah, Siti; Suci, Rama Gita; Septian, Raja
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i1.154

Abstract

Cooperatives are business entities whose members are individuals whose aim is to prosper its members based on kinship. Every year, cooperative management and supervisors prepare an accountability report that will be submitted at the annual member meeting (RAT). In compiling the accountability report, the accounting competencies of cooperative management are required to refer to the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM) and Permenkop no 12 of 2015 concerning cooperative financial reports. This service is carried out to improve the competence of cooperative management in Riau province in compiling financial reports. This activity was carried out at the Riau Province Cooperative and UKM Training UPT. The approach taken is workshops and training, namely by providing explanations of material in tutorials and discussions and providing examples of making good and correct cooperative financial reports in accordance with cooperative accounting standards
Pengaruh Skeptisme Profesional, Independensi, Tekanan Waktu Dan Gender Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud): (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Aswanda, Nurul; Putri, Annie Mustika; Putri, Adriyanti Agustina
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1055

Abstract

This study aims to determine the effect of professional skepticism, independence, time pressure and gender on the auditor’s ability to detect fraud. The sample in this study were all auditors working at the BPKP Representative Office Of Riau Province, totaling 78 poeple. This type of research is a quantitative research. The data analysis method used was linear multiple analysis, the data were processed using SPSS software version 26. Partial result showed that the variables of professional skepticism, independence, time pressure and gender had a significant effect on the auditor’s ability to detect fraud. And the results of the study simulyaneously show that professional skepticism, independence, time pressure and gender have a joint effect on the auditor’s ability to detect fraud.
Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
Co-Authors Agustiawan, Agustiawan Apriyanti, Panca Aswanda, Nurul Azhari, Intan Putri Azmi, Zul Evi Marlina Hasibuan, Rezki Purnama Sari Lawita, Nadia Fathurrahmi Mimelientesa Irman Mizan Asnawi, Mizan NIKMAH, KHOIROTUN Novita, Lisa Nursida, Nina Putri, Annie Mustika Ramashar, Wira Ranti Darwin, Ranti Ratna Sari Saripah Saripah, Saripah Septian, Raja siti rodiah Suci, Rama Gita