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Julita -, Julita
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada SKPD Kota Pekanbaru) Naipospos, Hevyana; Taufik, Taufeni; -, Julita
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

The purpose of this research is to examine and analyze the effects of budget participation, budget goal clarity and budget evaluation againts the performance of local government apparatus in Pekanbaru city. The population in this research is local government apparatus is in SKPD (Service, Office, Agency) which includes 17 Service, 2 Offices and 7 Agencies, totally 26 units SKPD. The sampling technique using purposive sampling method. While the sample in this research is head of SKPD, head of planning and head of public and personnel, overall there are 3 respondents at each Service, Office and Agency. So the respondent in this research as many as 78 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results of this research that budget participation thitung>ttabel (2,164>1,994), budget goal clarity thitung>ttabel (3,552>1,994), and budget evaluation thitung>ttabel (3,811>1,994), affect the performance of local government apparatus.Keywords: Budget Participation, Budget Goal Clarity, Budget Evaluation, Performance Apparatus
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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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.
Co-Authors Hevyana Naipospos, Hevyana Riski Hamdani Pulungan, Riski Hamdani Taufeni Taufik