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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,715 Documents
 163   164   165   166   167 
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN TRUST TO GOVERNMENT TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau & Mahasiswa Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau) Desni Irma Wika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aim to test Justice influence, System Taxation, Sanction Taxation, and Trust To Government To Action Tax Evasion. Population in this research is active Student of Strata One ( S1) Accountancy at College Country ( PTN) exist in Pekanbaru town. Used by Sampels type researcher is sampling purposive. Sampels in this research is Student Majors Accountancy generation 2014 taking taxation concentration at College Country ( PTN) town pekanbaru namely University Riau and University Islam Country Sultan Syarif Kasim Riau. Used Sampel in this research is 192 responder. The hypothesis tested by using doubled linear regresi analysis with SPSS version 17.This result indicate that Justice and System Taxation have an effect on significant to action Tax Evasion. While Sanction Taxation and Trust To Government do not have an effect on significant to action Tax Evasion. Level of independent variable influence to dependence variable pursuant to Adjusted R Square is equal to 25,2% while the rest 74,8% influenced by other variable which do not the included in this regresi model.Keyword : Justice, System Taxation, Sanction Taxation, and Trust To Government.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi UMKM di KPP Pratama Tampan Pekanbaru) Resi Gusrefika; Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of taxpayer awareness, tax sanctions, tax motivation and level of education to taxpayer compliance. This research was conducted on Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru Tax Office. Population used in this research is all individual taxpayer of SMEs which registered at Pratama Tampan Pekanbaru Tax Office as much as 3.950 Taxpayer. The sample of this research is Individual Tax Payer of SMEs as much as 75 Taxpayers. Getting of data by using Simpel Random Sampling. Data analysis was done with multiple linear regression model with SPSS version 21.0 software. Result of the research was found that Taxpayer Awareness, Tax Sanctions and Tax Motivations have a direct influential on taxpayer compliance. But, Education Level has not direct influential on taxpayer compliance. From the results of the test F, found that the awareness of taxpayers, tax sanctions, tax motivation and education level simultaneously influential on taxpayer compliance with the value that > Ftabel is 7,835 > 2,46.Keywords : tax compliance, taxpayer awareness, tax sanctions, tax pay motivation and level of education
PENGARUH MOTIVASI DAN PENGETAHUAN UNDANG-UNDANG NO.5 TAHUN 2011 TENTANG AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim Riau, Universitas Islam Riau dan Universitas Lancang Kuning) Septi Indriyani; Nur Azlina; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to find and obtain empirical evidence about the factors that affect the interests of accounting students to follow PPAk. Respondents in this study are students majoring in accounting who are studying strata 1 at the University of Riau, UIN Sultan Syarif Kasim, Islamic University of Riau, and the University of Lancang Kuning. The method of determining the samples used in this study is purposive sampling, while the method of data collection using questionnaire method with the number of students who become the sample of this study is 93 students from four universities. This research is a quantitative model with data analysis method including validity test, reliability test, normality test, classical assumption test: heteroscedasticity and multicolinearity, determinant coefficient test and hypothesis test: t test using SPSS 21.00 for data processing. The results of this study indicate that career motivation, quality motivation, and knowledge of Law number 5 of 2011 on public accountants affect the interest of accounting students to follow PPAk. Meanwhile, economic motivation does not affect the interest of accounting students to follow the education of accounting professions.Keywords: interest, motivation, career motivation, quality motivation, economic motivation, knowledge of Law number 5 of 2011 on public accountant, interest to follow the education of accounting professions
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC DI INDONESIA DAN THAILAND Rahmah, Yulina; Rahmawati, Vince; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effects of Sustainability report diclosure on the company’s financial performance which are meaasured by profitability, liquidity, and dividend payout ratio. Independet variables used in this study is the Sustainability Report disclosure which was measured by using the GRI (Global Reporting Initiatives) index. The dependent variables used were Return on Assets (ROA), cureent ratio (CR) and Dividend Payout Ratio (DPR). The samples of this research are the firms listed in Indonesia Stock Exchange and Stock Exchange of Thailand and the firm that revealed Sustainability Report in 2012-2016. The sample are collected using purposive sampling method and resulted 12 firms from Indonesia dan 18 firms from Thailand and totaliy is 30 firms becomes the samples.To test the hypothesis the data was analyzed by using SmartPLS 3.0. The result show that in Inodenesia sample the Sustanability Report dislosure positivelty influences ROA, CR and DPR. But is has different result for sample of Thailand, the result show that the sustainability report disclosure positively influences CR, but it has no significant effect on ROA and DPRKeywords : Sustainability report, Profitability, Liquidity, Dividend Payout Ratio
PENGARUH KEMAMPUAN BEBAN PAJAK TANGGUHAN, PROFITABILITAS, AKRUAL DAN PERENCANAAN PAJAK DALAM MEMPREDIKSI MANAJEMEN LABA DENGAN ASSET PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2016) Siti Raihani; Emrinaldi Nur Emrinaldi Nur; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the ability of deferred tax burden, profitability, accruals and tax planning in predicting earnings management with deferred tax assets as intervening variables in manufacturing companies food and beverage sub-sector listed on the Stock Exchange Year 2013-2016.The population used is manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) in 2013 until 2016 which amounted to 16 companies. the method used is purposive sampling (purposed sample). In accordance with the results of sample selection above, then obtained the number of research samples as many as 13 companies. so the total sample size is 52 data. Model analysis of hypothesis test data in this research is path analysis analysis model.The results of the research show that: 1) deferred tax burden has no significant effect on earnings management, 2) profitability has a significant effect on earnings management. 3) Deferred tax assets have a significant influence on earnings management, 4) accruals have a significant influence on earnings management 5) tax planning does not significantly affect earnings management, 6) Indirectly profitability significantly affects earnings management through deferred tax assets. The indirect effect of profitability on earnings management through deferred tax assets is 2.28%.Keywords :Deferred Tax Expense, Profitability, Accruals, Tax Planning Of Deferred Tax Assets, Earnings Management
PENGARUH PENYALURAN KREDIT USAHA RAKYAT (KUR) PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG PEKANBARUTERHADAP TINGKAT PENDAPATAN INDUSTRI KECIL SEKTOR PERDAGANGAN DI KOTA PEKANBARU Lukman Nul Hakim; Mardiana Mardiana; Rahmat Richard
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted at Bank Rakyat Indonesia (Persero) Tbk Pekanbaru Branch. The purpose of this study is to find information about taxes and revenues for small sectors in Pekanbaru city before and after receiving the distribution of community business credit (KUR) PT. Bank Rakyat Indonesia (Persero) Tbk Pekanbaru Branch. The sample of this study were 99 people, the data were collected by questionnaire technique, and the analysis using Z-Test using SPSS version 21 assistance. The results showed that there was a significant factor in the small sector in Pekanbaru City before and after receiving the people's business credit (KUR) PT. Bank Rakyat Indonesia (Persero) Tbk Pekanbaru Branch zcount (5.197)> from ztable (0.1660) and sign. (2-tailed) 0,000 <0.05.Keywords : Revenue Rate
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN FAKTOR POLITIK TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Organisasi Perangkat Daerah Kota Dumai) Reni Afriani; Yuneita Yuneita; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This study axamines the effect of external pressure, environmental uncertainly, management commitmen dan political factors on the transparency of financial reporting. The population in this research is the organization of dumai city area of 34 opd. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, while the data processing method used by SPSS version 20.0 as software to proess data. The results of the research indicate that external pressure has an effect on the transparency of financial reporting with significant value 0,026. Environmental uncertainly has a significant effect of 0,001 on the transparency of financial reporting. Management commitmen has a significant effect of 0,029 on the transparency of financial reporting. And the political factors have a significant effect of 0,012 on the transparency of financial reporting. Keywods : External Pressure, Environmental Uncertainly, Management Commitmen, Political Factors and Transparency of financial reporting.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Organisasi Perangkat Daerah Provinsi Riau) Ryan Arista; M Rasuli; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to determine (1) Effect of human resource competence to the quality of local government financial statements, (2) Effect of application of financial accounting system to the quality of local government financial statements, (3) Effect of human resources competence with internal control system as a moderating variable to the quality of local government financial statements, and (4) Influence of application of accounting system with internal control system as a moderating variable to the quality of local government financial report. The sample of this research is all Head of Finance, Treasurer and Finance Staff at Local Government Agency of Riau Province. Data were analyze by using multiple regression method. The results showed that the competence of human resources has no effect on the quality of financial statements, while the application of accounting systems have an influence on the quality of financial statements. The results of this study also indicate that the Internal Control System does not moderate the relationship between Human Resource Competence to the quality of financial statements and Application of accounting system to the quality of financial statements.Keywords : Human Resource Competence, Application of Accounting System, Internal Control System, and Quality of Financial Statement
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI (Studi Empiris Pada OPD Kabupaten Kampar Tahun 2018) Ferly Bitlinandas; Kamaliah Kamaliah; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of Budgetary Participation, Budget Emphasis and Information Asymmetry on Budgetary Slack with Environmental Uncertainty as Moderation Variable. The population of this research are all of OPD in Kampar Regency consisting 32 OPD. This study uses primary data in the form of questionnaires in Kampar District. Tests using SPSS 17.0 software. The result of coefficient of determination test shows that 94.9% Budgetary slack is influenced by budget participation, budget emphasis, information asymmetry and environmental uncertainty. The remaining 5.1% are influenced by other variables. The findings in this study are: Budget Participation has significant effect on Budgetary Slack. Budget emphasis has significant effect on Budgetary Slack. Information asymmetry has a significant effect on Budgetary Slack. Budget Participation on Budgetary Slack with Environmental Uncertainty as the moderation variable in this research is accepted. Budget Emphasis on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was accepted. Asymmetry Information on Budgetary Slack with Environmental Uncertainty as a moderating variable in this study was received.Keywords : Budgetary Slack, Budget Participation, Budget Emphasis, Information Asymmetry, and Environmental Uncertainty
ANALISIS PENDAPATAN PETANI KARET DI KECAMATAN SINGINGI HILIR KABUPATEN KUANTAN SINGINGI Atrio Andika; Hendro Ekwarso; Taryono Taryono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the costs incurred by rubber farmers in the Singingi Hilir Subdistrict of Kuantan Singingi Regency. To know the income of rubber farmers in Kecamatan Singingi Hilir Kuantan Singingi Regency.The population in this study is 2,860 households. Samples were chosen based on certain groups as targets by using the quotas assigned to the group that is rubber farmers with rubber age for 7-20 years that is as many as 43 people. Methods of data collection include interview and documentation ametode. The analysis method uses descriptive percentage. Based on the results and discussion described in chapter V then obtained some conclusions as follows: The cost of farming consisted of fixed costs and variable costs with the average total cost for rubber farming of Rp. 23,197,709 consisting of variable cost is Rp. 19.849.535. The average revenue from rubber farming in Kecamatan Singingi Hilir Kuantan Singingi Regency is Rp. 47,369,302 per year after deducting all expenses incurred to generate. So the average income of rubber farming in Kecamatan Singingi Hilir Kuantan Singingi regency of Rp.11.943.580 per year. Net income derived from gross revenues reduced by variable costs on rubber farming.Keywords : Revenue, Rubber Farmers

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