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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Nurazlina Nurazlina, Nurazlina
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Economics, Econometrics & Finance

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PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN PAJAK, PERSEPSI PENGETAHUAN KORUPSI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( WPOP ) PADA KPP PRATAMA SENAPELAN PEKANBARU Veronica, Aldeya; Nurazlina, Nurazlina; Sofyan, 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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Tax has an important role in Indonesia, considering the government’s national development requires relatively large funds. The taxation system in Indonesia are depending on how Tax payers are being active on fulfilling the obligation of taxation, the requiring a high compliance. This study aims to examine and analyze the effect taxing socialization, service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, and tax penalties against tax compliance. The population in this study is the individual taxpayers listed on KPP Pratama Pekanbaru Senapelan. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by using the formula of slovin obtained by 100 respondents. The data of this research is 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 service of tax authorities, tax payer’s knowledge of tax laws, tax perception of corruption, tax penalties have effect on tax compliance with significant rate 5 % (b2=0,398, b3=0,346, b4=0,233, b5=0,389).. Viceversa taxing socialization has no effect regarding on tax compliance with significant rate 5 % (b1=0,085).Keywords: Socialization, service, knowledge, penalties, compliance
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Zahirah, Azizah; Nurazlina, Nurazlina; Rusli, 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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Abstract

The aim of this study are examine the effect of leverage, institutional ownership, managerial ownership and company size to tax avoidance. Cash effective tax rates (CETR) is used to measure tax avoidance. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. This study used multiple linear regression analysis to examine the influence of independent varibles on the dependent variable. The results of this study showed that the variable of leverage and institutional ownership have effect toward tax avoidance. Meanwhile, managerial ownership and size company have no effect toward tax avoidance. The effect of independent variables on the dependent variable can only explain by 19,3%.Keywords :Leverage, Institutional Ownership, Managerial Ownership, Company Size, Tax Avoidance.
Co-Authors Aldeya Veronica, Aldeya Azhari Sofyan Yundari, Yundari Zahirah, Azizah