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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
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PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Tuti Wulandari; Andreas -; Elfi Ilham
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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Abstract

The purpose of this research are to analyze the influence of taxpayer socialization, taxpayer knowledge, and quality of service to taxpayer compliance, directly or indirectly, by usingtaxpayer awareness as an intervening variable.The sample of this research from of 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan.The method of sampling using convenience sampling. The data were analysed using the path analysis with SPSS version 19.0. The results of the research showed that the tax socialization did have effect to the tax awareness. Secondly, the tax knowledge did have effect to the tax awareness. Third, quality of service did have effect to the tax awareness.Fourth, the tax socialization did have effect tothe tax compliance. Fifth, the tax knowledge did have effect tothe tax compliance. Sixth, quality of service did have noteffect tothe tax compliance. Seventh, the tax awareness did have effect tothe tax compliance. Eighth, the tax awareness incapable as an intervening variable tax socialization to tax compliance. Ninth, the tax awareness incapable as an intervening variable tax knowledge to tax compliance. Tenth, the tax awareness able as an intervening variable quality of service to tax compliance.Keywords: Taxpayer Socialization ,Taxpayer Knowledge, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance
PENGARUH KEADILAN, SISTEM PERPAJAKAN, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Pulungan, Riski Hamdani; Taufik, Taufeni; -, Julita
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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Abstract

This study aims to examine and analyze the effect of justice, taxation system, and the possibility of detection of fraud against the taxpayer's perception of ethics of tax evasion. The population in this study is the individual taxpayer listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that first, justice affect the taxpayer's perception regarding the ethics of tax evasion. Second, the tax system affects the taxpayer's perception regarding the ethics of tax evasion. Third, the possibility of detection of fraud affect the taxpayer's perception regarding the ethics of tax evasionKeywords: justice, taxation system, the possibility of fraud detection, tax evasion.
FAKTOR FAKTOR YANG MEMPENGARUHI UKURAN FUNGSI AUDIT INTERNAL PADA PERUSAHAAN DI INDONESIA (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Yolanda Pratami; Hardi -; Edfan Darlis
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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Abstract

This study aimed to examine the effect of the diffusion of ownership, management share ownership, leverage, company size, reporting levels, and organisational complexity toward size of internal audit function on the companies
PENGARUH KEMANFAATAN NPWP, KUALITAS PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU SENAPELAN) Rahmawati, Sri; -, Andreas; Ilham, Elfi
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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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. In KPP Pratama Pekanbaru Senapelan, the level of tax compliance is still low. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, quality of services, and Taxpayer awareness on tax compliance. Data collection method used is a survey method using questionnaires media. The method of sampling was done by convenience sampling. The number of questionnaires that can be analyzed is 100 questionnariesfrom 100 correspondences who are as taxpayers listed in KPP Pratama Pekanbaru Senapelan. Data analysis techniques used in this research is linear regression analysis with SPSS version 20.0.The results of this research showed that the benefits of TIN had no effect on the tax compliance. Quality of services and taxpayer awareness had effect on the tax compliance.Keywords: Benefits of TIN, Quality of Service, Taxpayer Awareness, and Taxpayer Compliance
ANALISIS KOMPARASI KUALITAS LABA SE BELUM DAN SESUDAH PENERAPAN STANDAR PELAPORAN KEUANGAN INTERNASIONAL (IFRS) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yunita -; Zulbahridar -; Al Azhar Lukman
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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Abstract

This research is to give empiris about comparation analyze of earnings quality before and after adoption of the international financial reporting standart. Main variable in this research is International Financial Reporting Standart (IFRS) and Earnings Quality. This research also use some free variable as Earning Management, Earning Persistence, also Profitability Ratio (Net Profit Ratio, Gross Profit Ratio and Operating Profit Ratio). Earnings Management refers to intervention to extern Financial Statement to get own profit. Earnings Persistence refers to expected future earning that implicated by current year earning . Net profit Ratio refers as comparison between net profit and sales. Gross Profit Ratio refers to comparison between gross profit and sales. Operating profit Ratio refers to comparison between operating profit and sales.This research used sample of manufacturing company that listed in BEI for four years (2010-2013). This research used convenience sampling method. Research Tool used secondary .This research data using Paired T-Test by SPSS (Statistic Product and Service Solution) 22. The result of this research showed that comparison analyze from variable- variable Earnings Management, Earnings Persistence, Net Profit Margin Ratio, Gross Profit Margin Ratio and Operating Profit Margin Ratio before and after adoption IFRS has no difference at all.Keywords: IFRS, Earning Quality, Earning Management, Earning Persistence, Profitability Ratio.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Geby Wulandari; Desmiyawati -; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Capital work is the company’s investment in current assets, such as cash, inventory, and accounts receivable. Working capital needed to carry out activities of daily operational a company to abtain the expexted profit. Head of the company must the ensure that the appropriate amount of working capital that can be run with the company’s operations and efficiently. This study aimed to determine the effect of cash turnover, Inventory turnover and accounts receivable turnover against profitability. One way to increase profitability is to increase the cash turnover, inventory turnover and accounts receivable turnover.Population in this study is a mining company listed on the indonesia stock exchange in 2009-2012.based on purposive sampling method obtained 11 mining companies as sample in this study. Testing was conducted with regression method. The processing of data ussing SPSS for windows ver 17.The results of this study started that the cash flows are not significantly influence the profitability of the significant value of 0,146 (more than 5%) and the effect of -0,229. For the inventory turnover ratio has no significant effect on profitability significantly 0,512 (more than 5%) and the effect of 0.058. while the accounts receivable turnover significantly influence the profitability of the significant value of the significant value of 0,001 (less than 5%) and the effect of 0,833.Keywords: Cash Turnover, Inventory Turnover, Accounts Receivable Turnover and Profitability.
ANALISIS PRODUK UNGGULAN TANAMAN PANGAN DI PROVINSI RIAU Nani Jayanti; Eriyati -; Hendro Ekwarso
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is done/conducted by in Province Riau. The selecting of this area because to know superior product of food crop in Province Riau and To see the level of contribution of subsektor food crop to agricultural sector and agricultural sector contribution in economics of Province RiaU. Type and data source which is used in this research is data of sekunder Time Series, that is obtained from information and also report published by Statistical Body Center of Province Riau, and statistical publication data of indonesia. Result of this research is expected can be of benefit to government of Province Riau expected can be made as input in making policy and execution of development of Province Riau a period of/to to come and upon which information to researchers hereinafter. From result of research obtained by paddy crop represent superior product of food crop in Riau province because seen from result of analysis of LQ got that paddy crop of year 2008 - 2012 having value of LQ > 1 , that is in the year 2008 with value of LQ 1,36512, year 2009 with value of LQ 1,32451, year 2010 value of LQ 1,37013, year 2011 with value of LQ 1,35989, and year 2012 with value of LQ 1,33677. This its meaning of paddy crop represent superior product of food crop of Province Riau.Keywords: Superior Product, Location Quotient, Food Crop
ANALISIS PENGARUH PENERAPAN IFRS,OPINI AUDIT,UKURAN KAP, DAN PROFITABILITAS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN : Studi Empiris Pada Perusahaan Manufaktur Sektor Perdagangan, Jasa & Investasi yang terdaftar di Bursa Efek Indonesia Fanny Lubis; Restu Agusti; Yesi Mutia Basri
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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Abstract

There are several factors that affect the company’s delay in submitting the financial statement are often reffered to as Audit Delay, among others IFRS (International Financial Reporting Standards), Audit Opinion, Size Public Accounting Firm and Profitability. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Public Accounting Size theoretically means companies bigger scale required to submit financial reports on time. As for Audit Opinion and Profitability is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, Audit Opinion and KAP Size have a significant impact on the delay for submission of financial statement. And KAP Size does not have a significant impact.Keywords: IFRS,Audit Opinion,KAP size and Profitability
PENGARUH CURRENT RATIO, TOTAL DEBT TO ASSETS RATIO DAN TOTAL ASSETS TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2012 (Studi Empiris Pada Kelompok Industri Otomotif & Komponen) Windi Puji Astuti; Muhammad Rasuli; Nur Azlina
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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Abstract

This study aims to examine and determine the influence of the current ratio, total debt to assets ratio and total assets turnover to company profitability of manufacturing automotive and components industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The sampling method in this study using purposive sampling technique with the entire population of the manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2012. Statistical analysis used in this study include the classical assumption and hypothesis testing using multiple linear regression. The results showed that in partial current ratio does not affect the return on assets but the total debt to assets ratio and total assets turnover significantly influence the return on assets. However, simultaneously all independent variables in this study had an influence on the profitability of companies manufacturing automotive and component industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The percentage of independent variables in explaining the dependent variable of 46,1% and the rest can be explained by other variables outside the model.Keywords: Current Ratio, Total Debt to Assets Ratio, Total Assets Turnover and Profitability (ROA).
PENGARUH KEMUNGKINAN TERDETEKSINYA KECURANGAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN, DAN KEPERCAYAAN PADA OTORITAS PEMERINTAH TERHADAP PENGGELAPAN PAJAK (Studi Empiris Pada Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru) Ulfa, Auliya; -, Desmiyawati; Lukman, Al Azhar
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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Abstract

This study aims to examine the effect of the possibility of fraud detection, and information technology taxation and trust in government authorities against tax evasion in KPP Senapelan, the city of Pekanbaru.This research was carried out on individual taxpayers registered in KPP Senapelan, Pekanbaru. The number of respondents in this study were 100 respondents but were distributed to a total of 110 respondents because the return of questionnaires is still quite low . Data collection techniques in this study is in the form of a questionnaire , whereas the method of analysis used in this study was a multiple linear regression analysis with SPSS version 17. The results showed that the probability of detecting fraud, and tax information technology and trust in the government's authority to tax evasion. The coefficient of determination by the three variables in this study affect the dependent variable by 52%, while 48% are influenced by other variables that are not described in this study. Future studies are expected to use other variables outside the model of this research in order to enrich the knowledge, especially in the field of taxation.Keywords: Fraud , Information Technology, Trust Government, and Tax Evasion

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