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PENGARUH SELF ASSESSMENT SYSTEM, PENERBITAN SURAT TAGIHAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP MADYA DAN KPP PRATAMA TAMPAN PEKANBARU Sitio, Rohmasari; Basri, Yesi Mutia; Paulus, Sem
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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Proceeds from taxation sector is the largest source of state revenue. There are many factors that can affect the amount of tax receipts especially VAT receipts which can be considered the tax general directorate in making a policy. This study aims to examine the effects of the independent variables (PKP registered, SSP VAT, VAT return period reported, STP VAT and SP VAT) on the dependent variable (Value Added Tax receipt) with partial test. The data obtained for this study came from the Tax Service Office Madya Pekanbaru and Tax Service Office Pratama Tampan Pekanbaru, including number registered PKP, the amount deposited by the SSP VAT, the amount of the VAT return period reported by PKP, the amount of STP VAT and SP VAT issued by the tax authorities and the amount of VAT receipts. The method used in this research is descriptive statistical methods. The sampling method using sampling methods saturated, whereas the type of data used are secondary data with monthly data unit for 4 years so it amounted to 48 pieces, once the data is collected, the data were analyzed using SPSS 20.0 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.. The research results are as follows: (1) The number of registered PKP and CNS VAT effect on VAT receipts. (2) The amount of time the VAT tax return does not affect the VAT receipts. (3) STPs and Forced report VAT has no affect the VAT receipts.The capability of independent variables explain Value Added Tax Receipts of 78,1% and the remaining 21,9% is influenced by other variables.Keywords: Self Assessment, tax claim, force report,Value Added Tax receipt.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada SKPD Kabupaten Indragiri Hulu) Wulandari, Widiya Restu; Surya, Raja Adri Satriawan; Paulus, Sem
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 study aims to determine and analyze the effect of goal clarity budget and emphasis budgets on budgetary slack with the organizational commitment as a moderating variable. This research data was obtained from the questionnaires which was distributed to all SKPD Indragiri Hulu with purposive sampling method.This study population was departments, agencies, and local government offices in district the indragiri hulu. The sample used in this study were 92 respondents. The method of analysis used for testing the hypothesis is simple linear regression analysis with the help of SPSS software version 20.0. Based on the results of hypothesis testing found that budget goal clarity significant effect on budgetary slack. Emphasis budget significant effect on budgetary slack. While the organizational commitment can moderate the effect of budget goal clarity on budgetary slack. Organizational commitment can also moderate the effect of emphasis budget on budgetary slack. Where the effect of budget goal clarity against budgetary slack shows coefficients ß1 negative for 0,774 with a significance of 0,000 < 0,05. The influence of the budget emphasis on budgetary slack shows coefficients ß2 negative for 0,627 with a significance of 0,000 < 0,05. While it, organizational commitment can moderate the effect of budget goal clarity on budgetary slack shows coefficients ß3 positive for 0.059 with a significance of 0,004 < 0,05. And organizational commitment can moderate the effect of the budget emphasis on budgetary slack shows coefficients ß4 positive for 0.039 with a significance of 0,001 < 0,05.Keywords : Budget goal clarity, budgetary emphasis, organizational commitment and budgetary slack

PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK DALAM TINDAKAN PENGGELAPAN PAJAK (Studi Empiris Pada Wajib Pajak Badan yang Terdaftar Di KPP Pratama Tampan Pekanbaru) Damayanti, Dini; Nasir, Azwir; Paulus, Sem
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 research aims to examine the influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. Object of this research taxpayer were registered in KPP Pratama Pekanbaru. There are one hundred questionnaires were sent, but only fourty four questionnaires were returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. The results of this research showed that fairness has an effect on taxpayer perceptions about ta evasion with 0,000 significance, the self assessment system has an effect on taxpayer perceptions about tax evasion with 0,000 significance, discriminant has no effect on taxpayer perceptions about tax evasion with 0,427 significance and the probability of cheat detact has an effect on taxpayer perceptions about tax evasion with 0,006 significance. The results of this research also showed that coefficient determinant is 89,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: fairness, self assessment system, discriminant, cheat detact and tax evasion

PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNANCE Dhiyavani, Siti Indah; Nasir, Azwir; Paulus, Sem
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 research aims to examine the influence local government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. Object of this research is local government unit at medium region Pekanbaru. Every each local government unit, this research only need three respondents. There are one hundred twentynine questionnaires were sent, but only ninety questionnaires are returned. That data are analyzed by multiple regression method. The variables were examined are influence oflocal government officials performance, local financial management, internal control system, and government accounting standard implementation to the good governance implementation. The results of this research showed that local government officials performance has an effect to the good governance implementation with 0,045 significant value, local financial management has an effect to the good governance with 0,04 significant value, and government accounting standard implementation variable has an effect to the good governance implementation with 0,000 significant value. Butinternal control systemvariable has not an effect to the good governance implementation with te counting table 0,151. The coefficient determinant of this result showed that only 62,8% independent variables can examined the dependent variable and 37,2% from other independent variable.Keywords : Local Government Officials Performance, Financial Management,Internal Control System, Government Accounting Standard, and Good Governance Implementation

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia) Zulvina, Desi; Kirmizi, Kirmizi; Paulus, Sem
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 aims to determine the influence of managerial ownership, institutional ownership, and foreign ownership on firm value with the corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012- 2014. The sample is determined by purposive sampling method. Manufacturing of all issuers listed, which obtained 36 samples. Analysis technique use multiple regressions with two steps using by SPSS version 17. The results showed that: ownership structure has an affect on the corporate social responsibility disclosure simultaneously; managerial ownership has not affect on CSR disclosure partially; institutional ownership has no effect on CSR disclosure partially; foreign ownership has no effect on CSR disclosure partially; ownership structure and corporate social responsibility disclosures have affect on firm value simultaneously; managerial ownership has affect on firm value partially; institutional ownership has no effect on firm value partially; foreign ownership has an affect on firm value partially; and the CSR disclosure has no affect on firm value partially.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Disclosure of Corporate Social Responsibility, Firm Value (Tobin's Q)

PENGARUH AKUNTABILITAS, TRANPARANSI, DAN PENGAWASAN TERHADAP PENGELOLAAN ANGGARAN BERKONSEP VALUE FOR MONEY DENGAN STANDAR AKUNTANSI PEMERINTAHAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SKPD KOTA PEKANBARU) Anggraini, Raja Rika; Agusti, Restu; Paulus, Sem
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 and analyze the influence of accountability, transparency, oversight of the budget management concept of value for money with government accounting standards in government agencies. And to investigate and analyze the possibility of government accounting standards could strengthen or weaken the relationship between accountability, transparency and oversight to the budget management concept of value for money. The population of this research is SKPDPekanbaru a total of 43government agencies, the sampling technique using purposive sampling so that the eligible sample were as many as 172 persons. Data analysis method used is multiple linear regression analysis using SPSS 23 for windows. It can be concluded that the variables of public accountability, public transparency and scrutiny affect the budget management concept of value for money in government agencies. Variables public accountability with government accounting standards as moderating variables affect the budget management of the concept of value for money in government agencies. Variables public transparency in government accounting standards as moderating variable does not affect the budget management concept of value for money in government agencies. Variable surveillance with government accounting standards as moderating variables affect the budget management of the concept of value for money in government agencies.Keyword : Accountability, Transparency, Oversight, Budget Management concept Value For Money, Government Accounting Standards

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir) Rahayu, Siti Puji; Fitrios, Ruhul; Paulus, Sem
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2693

Abstract: The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial ReportingÂ

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