Rio Safriadi
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THE INFLUENCE OF THE TAX POLICIES, THE TAX REGULATIONS, THE TAX ADMINISTRATION AND THE TAX RATE AGAINST THE MANAGEMENT MOTIVATION OF THE COMPANIES WHO CONDUCT THE TAX PLANNING (EMPIRICAL STUDY ON TAXPAYER AGENCY AT KPP MADYA PEKANBARU) Rio Safriadi; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.489 KB) | DOI: 10.31258/je.26.1.p.94-106

Abstract

This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.This research’s result reveals that there is a positive influence of the tax policies, the tax regulations, the tax administration and the tax rate varibles against the management motivation of the companies who conducted the tax planning
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten Indragiri Hulu) Rio Safriadi; Muhammad Rasuli; Pipin Kurnia
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 present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 89 uestionnaires were given to managers in a public sector organization the district indragiri hulu, questionnaires with complete answers were 58 questionnaires (65.16%). A SPSS 17.0 with path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance with a significance level of 0,05 or 5%. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of perception of innovation.   Keywords: budgetary participation, managerial performance, organization commitment, perception of innovation, public sectororganization