RM. Riadi, RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PEKANBARU TAMPAN Aprillia, Annisha; Gusnardi, Gusnardi; RM. Riadi, RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 1 Januari-Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to analyze the influence of E-Filling System Implementation on Compulsory Compliance on KPP Pratama Pekanbaru Tampan. The population of this research is Individual Taxpayer registered as Taxpayer in KPP Pratama Pekanbaru Tampan. The samples used in this study were 100 respondents. The questionnaire has been tested for its validity before the study. The classical assumption test used is the normality test. Hypothesis test used is simple linear regression. The results of this study indicate that there is a positive and significant influence implementation of E-Filling System to Taxpayer Compliance in Pratama Pekanbaru Tampan. This is proven through simple linear regression analysis obtained Adjusted R Square value of 0.325, which can be interpreted that the influence of E-Filling System Application to Taxpayer Compliance is 32.5%. The result of the statistical t test yields a significance value smaller than significant 0.000 <0,05. The value of regression coefficient X 0,379 with the number of kostanta 32,436. The equation of the regression line is Y = 32.436 + 0.379X. This means the higher the Implementation of E-Filling System, the higher the Taxpayer Compliance will be.Keywords: E-Filling, Taxpayer Compliance.
PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA KOPERASI DI KABUPATEN BENGKALIS Andryani, Gusti; Makhdalena, Makhdalena; RM. Riadi, RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 1 JANUARI-JUNI 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The purpose of this study is to find out and analyze the effect of liquidity on profitability. The population and this research are active UMKM cooperatives in Bengkalis Regency which amount to 15 cooperatives. The type of data from this study is secondary data obtained from the Bengkalis District Cooperative Cooperative Office with documentation techniques. The data analysis technique from this study was to use regression with the help of SPSS. The results showed that liquidity had an effect on profitability of 57.8%.Key Words: Liquidity, Profitability