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ANALISIS PERBANDINGAN PAJAK BUMI DAN BANGUNAN SEBELUM DAN SETELAH PENGALIHAN MENJADI PAJAK DAERAH DI KELURAHAN YANG ADA DI KOTA PEKANBARU Maulydia, Shavira; Basri, Yessi Mutia; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine whether there is a difference from the target of property tax, revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax before and after transfer into a local tax.Population in this reaserch are 58 villages in the Pekanbaru city. This reaserch uses primary and secondary data. Sample selection technique used is saturated and sampling techniques. The analytica lmethodused is Wilcoxon Match Pair Testwith SPSS. Result of this study prove that there is not a difference between the target of property taxes before and after transfer. And there are significant difference between revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax after transfer into a local tax.Keywords:target, revenues realization, tax,property tax, and tax object.

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KINERJA PEGAWAI, PENGAWASAN MELEKAT DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi pada SKPD Kabupaten Lima Puluh Kota Payakumbuh Sumatra Barat) Utami, Nindya; Basri, Yessi Mutia; ', Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of Government Internal Control System, Employee Performance, Monitoring Fitted and functional supervision on the Effectiveness of Financial Management (Studies in SKPD Lima Puluh Kota West Sumatra). This study used convenience sampling method. The sample in this study is the SKPD Lima Puluh Kota West Sumatra. Respondents were instrumental in this research is 75 respondents consisting of a chief financial officer, financial records staff / accounting and regional inspectorate. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Government Internal Control System, Employee Performance, Monitoring and Control Functional Fitted have significant effect on the Effectiveness of Financial Management through multiple correlation coefficient (R) of 0789 and the relationship is very strong.Keywords: Government Internal Control System, Employee Performance, Monitoring, Control Functional Fitted and Fiscal Management Effectiveness

PENGARUH PEMAHAMAN PERATURAN, OMSET, KUALITAS PELAYANAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Restoran di Kota Pekanbaru) Rizajayanti, Diyan Sulastika; Basri, Yessi Mutia; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine whether there is a significant effect of understanding the rules, turnover, quality of service, and sanctions against tax compliance Taxpayers Restaurants in Pekanbaru. The sampling technique in this research is accidental sampling that taxpayer Pekanbaru restaurants in town that are willing to meet and fill out the questionnaire directly. In this case the population is obtained by researchers amounted to 1,463 population and the sample was 94 respondents. The technique of collecting data using questionnaires and testing the hypothesis by using multiple regression analysis. In this study, the calculation of dependent and independent variables using indicators from previous research questionnaire. The independent variable understanding of regulations, partially have a significant impact on tax compliance restaurant, but the variable turnover, quality of service and the sanctions do not have a significant effect partially against tax compliance restaurant. The results from coefficient determination (adjusted R2) test is worth 0.383. The conclusion from overall effect of independent variables is 38.3% while the remaining 61.7% is influenced by other independent variables that were not examined and used in this study.Keyword : Understanding The Rules, Turnover, Quality Of Service, Sanctions, and Compliance Taxpayers.

PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS, GENDER, DAN MATERIALISME SEBAGAI VARIABEL MODERASI (Studi pada WP OP yang Melakukan Kegiatan Usaha atau Pekerjaan Bebas di Pekanbaru) Hafizhah, Ihsanul; Basri, Yessi Mutia; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic), gender, and materialism on the relationship . The population in this study is individual taxpayer that conducting business or employment free in Pekanbaru. Data this study uses primary data directly through a questionnaire. The data were analyzed to test the hypothesis using a simple linear regression analysis and Moderated Regression Analysis (MRA). Results from this study indicate that the first, the money ethics was related to tax evasion with t count 3,260,<t table 2,002 and significant 0,002>0,05. Second, intrinsic religiosity was moderate the relationship between money ethics and tax evasion with t count (-2,379),<t table (-2,003) and significant 0,021>0,05. Third, extrinsic religiosity was not moderate the relationship between money ethics and tax evasion. Fourth gender was moderate the relationship between money ethics and tax evasion with t count (-2,758),<t table (-2,003) and significant 0,008>0,05, the fifth materialism was moderate the relationship between money ethics and tax evasion with t count 8,010,<t table 2,003 and significant 0,000>0,05.Keywords: Tax Evasion, Money Ethics, Religiosity, Gender,and Materialism

Pengaruh kondisi keuangan, fasilitas perusahaan, dan iklim organisasi terhadap kepatuhan pajak badan (survei pada wajib pajak badan yang terdaftar di KPP Pratama Tampan Kota Pekanbaru) Dwidya Senni Aprilia; Zirman '; Yessi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to examine and obtain empirical evidence on tax compliance on corporate taxpayers registered in KPP Pratama Tampan, Pekanbaru. Variables to be tested in this study is the financial condition, corporate facilities, and organizational climate (as independent variables) on tax compliance on the Taxpayer (the dependent variable)The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Pratama Tampan who have served a minimum of 1 year and never filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression) that use partial hypothesis test (t-test)The results show that the financial condition, corporate facilities, andsignificant organizational climate has a positive effect partially on corporate tax compliance on corporate taxpayers registered in KPP Pratama Tampan, Pekanbaru. Based on the calculation of the value of coefficient of determination (R2) obtained a value of 0.577. This suggests that the financial condition, corporate facilities, and organizational climate influence for 57.70% of the Tax Compliance Board and the remaining 43.30% is influenced by other variables.Keywords: Financial Condition, Corporate Facilities, Organizational Climate and Tax Compliance Board.

PENGARUH KEBUTUHAN MEMILIKI NPWP, KEMUDAHAN DALAM PERPAJAKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Lega Bestari; Yessi Mutia Basri; Rheny Afriana Hanif
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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This study aimed to examine the effect caused by the need to have a TIN , convenience in taxation , taxpayers understanding to the ownership TIN. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20 .The results of the testing that has been done , that factor does not affect the need to have a TIN to ownership variables NPWP . While the convenience in taxation factor and tax payers understanding factors affect the ownership TIN variables.Keywords : Needs to have a TIN , convenience in taxation , and understanding taxpayars, ownership taxpayer identification number (TIN)

PENGARUH LINGKUNGAN USAHA, PROFITABILITAS, PENEGAKAN HUKUM, DAN SANKSI TERHADAP KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DUMAI Mutia Hani; Yessi Mutia Basri; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of business environment, profitability, law enforcement, and punishment on individual taxpayer non compliance at the KPP Pratama Dumai. This study used purposive sampling method. The sample in this study is the individual taxpayer. Only 100 of 110 quetioner that had been distributed are back to be processed. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS 20.0. The results showed that (1)business environment that has not impact on a individual tax payer noncompliance (2) profitability that has a impact on a individual tax payer noncompliance(3) law enforcement that has not impact on a individual tax payer noncompliance(4) punishment that has a impact on a individual tax payer noncompliance. The determination of coefficient (Adj-R2) in this meant that 42,2 %. And then 57,8% has impact by other variables.Keywords :Non-compliance with individual taxpayers, business environment, profitability,law enforcement and punishment.

PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Charles Silaen; Yessi Mutia Basri; Azhari -
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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This study aims to examine and analyze the effect of tax system, discrimination, technology and information of taxation against the taxpayer’s perception of ethics of tax evasion. The population in this study is the individual taxpayer listed on KPP Pratama Batam.The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the slovin’s formula obtained by 110 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to the test the hypothesis using multiple linear regression analysis approach.The result of the conducted research partial test show that tax system, discrimination, technology and information of taxation affect the tax payer’s perception regarding the ethics of tax evasion with sig. t < 0,05.Keywords: tax system, discrimination, technology and information of taxation, ethical perceptions of taxpayer’s, tax evasion.

PENGARUH PROFESIONALISME, ETIKA PROFESI, PENGALAMAN AUDITOR DAN INDEPENDENSI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empris BPKP RI Perwakilan Provinsi Riau) Lia Edli Syaravina; Hardi Hardi; Yessi Mutia Basri
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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This research has been done by method of survey to BPKP deligation of Riau’s province. This research has purpose to find out the empiric evidence influence to professionalism, ethic of profession, experience of auditor and independence toward to the consideration of materiality. The population of this research are auditors who work in BPKP delegation of Riau’s province. The number of sample are taken same with the number of respondent that are 104 peoples. Types of data that used is primer data with collecting data method uses quesioner. Analysis data method is multiple regression with the assistance of software SPSS version 17.00. The result of research shows that professionalism, ethic of profession, experience of auditor and independence are influential toward to the consideration of materiality with significant value of professionalism is 0.026, Ethic of profession is 0.046, experience of auditr is 0.043 and independence is 0.031. vlue o alph is 0.05. value of adjusted R square is 0.675. It means as 67,5% of independents variable in this research are able to influence the variable of dependent, the rest mount is 32,5% are influenced of the other varablee that are not registered into this model of regression.Keywords:Professionalism, Ethic of profession, Experience of auditor, Independence and the consideration of materiality

Pengaruh Persistensi Laba, Alokasi Pajak Antar Periode, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2010-2012) Sri Mala Afni; Vince Ratnawati; Yessi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was conducted to examine empirically the effect of earnings persistence, inter-period tax allocation, firm size, the growth of profit and profitability of the earnings quality. The population used in this study is manufacturing companies listed in indonesia stock exchange during the period 2010-2012, with a total population of 157 companies. This study used purpose sampling method, with a total sample of 36 companies. The method of analysis used in this study is the method of multiple linear regression analysis with spss version 17. Based on this research, it turns out the data normality test is not met, therefore the data transformation using the natural logarithm ( LN ) so that the data met the normality test. From the results of this study indicate that the earnings persistence and firm size significant negative effect on the earning quality. Inter- period tax allocation and the growth of profit significant positive effect on the earning quality . While profitability does not affect the earning quality. The magnitude of the effect that in this study was 21.3 % , while the remaining 78.7 % is influenced by other variables not examined in this study.Keywords: Earnings Persistence, Inter-Period Tax Allocation, Firm Size, The Growth of Profit, Profitability And Earnings Quality

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