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INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
Arjuna Subject : -
Articles 102 Documents
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PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, SOSIALISASI PAJAK, KONDISI KEUANGAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK BADAN DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Pada KPP Pratama Dumai & KPP Pratama Kuala Tungkal Jambi) Liza, Sri Neva; Andreas, Andreas; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to analyze the Effect of Knowledge and Understanding of Tax Regulations, Tax Dissemination, Financial Conditions and the Effectiveness of the Taxation System to Tax Paying willingness and Tax Paying Awareness as Intervening Variables. Endogenous variables in this study are Tax Paying Willingness and Tax Paying Awareness. Exogenous variables are Knowledge and Understanding of Tax Regulations, Tax socialization, Financial Conditions and effectiveness of Taxation Systems. The population of this study is corporate taxpayers in Dumai and Jambi. While the sample of this study is the corporate taxpayer registered in Directorate General of Taxes in Pratama Dumai and Pratama Kuala Tungkal Jambi are 197 respondents. Data analysis in this study used the Structural Equation Model with the warp PLS 5.0.The results of the study show that in model 1: knowledge and understanding of tax regulations and financial conditions affect the Tax Paying Awareness. Model 2: knowledge and understanding of tax regulations and tax socialization affect Tax Paying willingness. Model 3: Tax Paying Awareness intervenes in the relationship between knowledge and understanding of tax regulations on Tax Paying willingness. But the Tax Paying Awareness does not interfere with the relationship between tax socialization, financial conditions and the effectiveness of the taxation system on Tax Paying willingness. Model 4: Tax Paying Awareness affects the Tax Paying willingness.
PENGARUH ENTREPRENEURIAL ORIENTATION DAN MARKET ORIENTATION TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DI PROVINSI RIAU MELALUI INOVASI SEBAGAI VARIABEL MEDIASI Putri, Hidayatna; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The main objective of this study is to examine the general pattern of the relationship between the concept of entrepreneurial orientation, market orientation, innovation, and organizational performance in small and medium enterprise. It analyzes the mediating effects of innovation within the context of entrepreneurial firm’s palm oil in Riau, an emerging economy. This study empirically analyzes the impact of strategic orientation on firm performance through innovation with sample of 179 SMEs’s palm oil in Riau. To test the proposed model, Warp PLS 6.0 is used. The result shows that entrepreneurial and market orientation impacts performance directly and enhances firm performance through the mediation of innovation as partial mediation. The author find an interesting interplay between entrepreneurial orientation, market orientation, innovation, and organizational performance that can be very usefull to better understand how to improve firm performance. Several works have studied strategic orientation but without specifying this nature in both orientations. More recent empirically-based studies conceptualize and refer to spesific orientations. This study aims also to develop a better understanding of how entrepreneurial orientation and market orientation impacts on the performanceof SMEs and how these relationship is mediated by innovation.

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