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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Analisis Faktor-faktor yang Berpengaruh terhadap Tax Compliance Penyetoran dan Pelaporan SPT Masa PPN (Survei pada PKP yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Liya Juniati; Zirman '; Eka Hariyani
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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Abstract

The study was conducted using a survey method. With the aim to analyze the factors that affect the remittance of tax compliance and reporting PERIOD VAT returns on PFM STO Registered in Tampan Pekanbaru.Population in this study were all entrepreneurs taxable entity registered with the tax office (LTO) Primary Tampan Pekanbaru. Samples taken amounted to 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is partial least squares (PLS) with the help of the program SmartPLS 2.0.These results indicate that (1) the attitude of taxpayers to comply has a significant influence on the intention of the taxpayer to comply, (2) subjective norm does not have a significant effect on the taxpayer's intention to comply, (3) perceived behavioral control have significant influence on taxpayer's intention to comply, (4) the financial condition does not have a significant influence on tax compliance and (5) the taxpayer's intention to adhere to have a significant influence on tax compliance.Keywords: Attitudes of taxpayer to comply, Subjective norm, Perceived behavioral control, Financial condition, The taxpayer's intention to comply and Tax compliance
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 wajib pajak badan, kepatuhan wajib pajak badan, dan pemeriksaan pajak terhadap penerimaan Pajak Penghasilan badan pasal 25/29 pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Erni Susanti; Zirman '; Volta Diyanto
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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Abstract

The purpose of this research is to examine the influence of corporate taxpayers, compliance of corporate taxpayer, and tax audit the on corporate income tax article 25/29 at tax office (KPP) Pratama Tampan Pekanbaru for the period of 2009 until 2013. Population in this research is all active corporate taxpayers at office (KPP) Pratama Tampan Pekanbaru for the period of 2009 until 2013. Data are collected with research of field, bibliography, and documentation. Regression models used has met the assumption of classical test. This research used multiple linear regression analysis technique. Based on the results of analysis show that corporate taxpayers, compliance of corporate taxpayer and tax audit have a significantly influence on corporate income tax article 25/29 at tax office (KPP) Pratama Tampan Pekanbaru.Keywords : Corporate taxpayers, compliance of corporate taxpayer, tax audit, corporate income tax.
PENGARUH LEVERAGE,UKURAN PERUSAHAAN,ROA,KEPEMILIKAN INSTITUSIONAL, KOMPENSASI KERUGIAN FISKAL, DAN CSR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BEI 2013 – 2015 Rusli Reinaldo; Zirman '; Rusli '
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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This research aimed to examine the impact of Leverage, Company Size, Return On Asset, Institusional Ownership, Compensation Tax Losses and Corporate Social Responsibility against Tax Avoidance on manufacturing companies subsector food and berverages and this research aimed to examine the effect from the independent variables that could be significantly influence or not againt Tax Avoidance. The sample used in this research is based on criteria that have been set and totally amounted 41 manufacturing company that listed on Indonesian Stock Exchange 2013 -2015. This research used purposive sampling method and testing the hypothesis using double linear regression analysis test (Using SPSS 18.0). Result from this research showed that the independent variables return on asset and compensation tax losses significantly influence the partial against tax avoidance and the leverage, company size, institusional ownership and corporate social responsibility has no effect pasrtialy against tax avoidance. Result of coefficient of determination (adjusted R2) of 0,476. This mean that the overall effect of independent variables against tax avoidance amounted 47,6% while the remaining amounted 52,4% is influenced by the other independent variables that not used in this research.Keyword : Tax Avoidance, Return On Asset, Institusional Ownership, Compensation Tax Losses, Corporate Social Responsibility.
PENGARUH LEVERAGE, KEPELIMIKAN INSTITUSONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Ulfa Jasmine; Zirman '; Sem Paulus
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 examine the effect of leverage, ownership, company size, and profitability against tax avoidance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2012-2014. Sample of companies used in this study as many as 34 companies. While the data processed in this study as many as 102 of data where the data obtained from three consecutive terms (2012-2014) of each of these companies. Data analysis technique used is multiple regression analysis were processed with SPSS Windows 19. The results show that leverage the t (5.617)> t table (1.984) and significant (0.009) <(0.05), ownership institusional that t arithmetic (7.365)> t table (1.984) and significant (0.000) <(0.05), company size t (6.092)> t table (1.984) and significant (0.000) <(0.05), profitability t count (4,207)> t table (1.984) and significant (0.006) <(0.05). Overall, leverage, institusonal ownership, size and profitability affect tax avoidance amounting to 85.2%. While 14.8% is influenced by other variables not examined in this study.Keywords: leverage, ownership,size, profitability and avoidance.
Pengaruh book tax differences, aliran kas, tingkat hutang terhadap perubahan laba (studi empiris pada perusahaan real estate and property yang terdaftar di bei 2010-2012) Wira Amelia; Zirman &#039;; Volta Diyanto
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 book taxdifferences, cash flow, and level debt to income changes.The population used in this study are real estate companies and propertylisted in Indonesia Stock Exchange during the period 2010-2012, with a total population of 53 companies. This study used a purposive sampling method, with a total sample of 31 companies. The method of analysis used in this study is the method of linear regression analysis with SPSS version 22.The results showed that the effect of permanent differences to changes inearnings with significance 0.001 <0.05. Temporary distinction has no effect on the change in earnings with a significance value 0.246 <0.05 level. Cash flow effect on earnings changes with the value of 0.017> 0.05 level. And debt levels do not influence the change in earnings with significant value 0.519 <0.05. R-square value is equal to 0.137 which means that 13.7% of the independent variable in this study is able to influence the dependent variable, while the remaining 86.3% is explained by other variables not included in the study.Keywords: permanent differences, temporary differences, cash flows, debt levels and earnings changes
PENGARUH KECERDASAN SPIRITUAL, KINERJA PELAYANAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN PENYELEWENGAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Empiris Pada Wajib Pajak Orang Pribadi Di KPP Pratama Pekanbaru Tampa Devi Andriyani; Zirman &#039;; Sem Paulus
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 purpose of this research is to analyze the influence of the spiritual quotient, tax services performance, firmness tax penalties, and tax fraud towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. The data in this study is the primary data. The population in this study were the tax obligatory personality with criteria less pay that registered in the tax office of Pratama Tampan Pekanbaru. The sampling method used in this study saturated purposive sampling method. Data collected from 100 respondents people become tax obligatory personality less pay. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 20 version. The results of this research showed that spiritual quotient variable, tax services performance, firmness tax penalties, and tax fraud towards individually influence significant towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan Pekanbaru. Simultaneously, independent variabel’s influence towards the motivation tax from payers in fulfilling tax obligatory as a dependent variabel’s. The magnitude of the effect caused by Adjusted R² by four variables is 39% of the dependent variable, while the remaining 61% is influenced by other independent variabel that are not observed in this study.Keywords : Spiritual quotient, tax services performance, firmness tax penalties, tax fraud, and tax payers motivation.
PENGARUH KOMPENSASI MANAJEMEN, CORPORATE GOVERNANCE, REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2011-2014) Meiliza Celara Angela Putri; Zirman &#039;; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The aim of this study is to examine of management compensation, corporate governance and auditor reputation the influence on tax management. Besides that, this study also to examine the size of the company, debt ratio and corporate performance as the control variables the influence on tax management. The samples in this research are banking companis listed in Indonesia Stock Exchange (BEI) in 2011-2014. The sampling method use a purposive sampling method. Banking companies listed on the BEI in 2011-2014 amounted 42 companies. Companies that fit the criteria of research sample amounted to 16 companies. With 4 years observation period for the sample amounted to 64 samples. The method of analysis is multiple regression wtih using SPSS program. The partial regression test (t test) proves that the management compensation, corporate governance and auditor reputation which has and significant positive effect on tax management. Besides that, the debt ratio and corporate performance as the control variables which has and significant positive on tax management. While the size of the company as the control variables which has a not significant influence on tax management. The adjusted coefficient of determination (Adjusted R2) shows that 63.4% of the variation of tax management can be explained by the independent variables and control variables, while the remaining 36,6% is explained by other variables that do not exist in this study.Keyword: management compensation, corporate governance, tax management, auditor reputation
PENGARUH AKUNTABILITAS, KEPUASAN KERJA, BATASAN WAKTU PEMERIKSAAN DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK KPP PRATAMA DAN MADYA PEKANBARU Muhammad Iqbal Ridwan; Zirman &#039;; Hariadi &#039;
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 research aims to examine the effect of accountability, work satisfaction, audit time deadline and role conflict to the tax auditors performance at tax office of Pekanbaru. The data in this study is the primary data. The population in this study were the tax auditors who worked in the tax office of Pekanbaru. The sampling method used in this study saturated sampling method. The sample used in this study were 56 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis by using SPSS 21 version.The results of this study is showed that accountability, work satisfaction, audit time deadline influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by four variables is 43,3% of the dependent variable, while the remaining 56,7% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, Work Satisfaction, Audit, Role, and Performance
Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) Arief Reyhan; Zirman &#039;; Nur Azlina
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 research is aims to detemine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of earnings. The uadit committee of the measured variabels based on the number of member on the company, assymetry of information measured by the Bid ask spread, the size of company is measured by total asset log,profit growth id measured by subtracting the profit period right now with a profit of previous period are then divided by the previous period profit,profitability is measured using Return On Asset (ROA). Dependent variabel quality of profit measured by Ernings response Coefficient n(ERC). The research sample is a manufacturing company of 32 listings in BEI 2009-2010. And using sample techniques with purposive sampling. Multiple linear regression a statistical analysis using the enter methode to test examiine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of Earnings. The result of this research show that only the size of the company, profit growth, profitability effect on the quality of Ernings.while the two other independent variable namely audit committee and assymetry information has no effect on the quality of earnings. This can be seen in the value of R Square is only 42,5 % means there is still other variable that have a relationship with the company’s earnings quality ammounted to 57,5 % which can be included in the next research.Keywords : Audit committee, The Information assymmetry, Size of the Company, Profit Growth, profitability , Quality of Ernings
Co-Authors Alfajri &#039; Anak Agung Gede Sugianthara Arief Reyhan Azhari Sofyan Dwidya Senni Aprilia Edfan Darlis Eka Hariyani Erni Susanti Hariadi &#039; Iwan Kristoni Napitupulu Liya Juniati Mariana br Purba Meiliza Celara Angela Putri Mudrika Alamsyah Hasan Muhammad Iqbal Ridwan Nur Azlina Rachmat Handani Riska Natariasari Rusli &#039; Rusli Reinaldo Sem Paulus Sri Wahyuni Ulfa Jasmine Volta Diyanto Wira Amelia Yessi Mutia Basri Yogi Ramadhoni Yuneita Anisma