Analisis Perbandingan Pajak Bumi Dan Bangunan Sebelum Dan Setelah Pengalihan Menjadi Pajak Daerah Di Kelurahan Yang Ada Di Kota Pekanbaru

This study aims to determine whether there is a difference from the target of property tax, revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax before and after transfer into a local tax.Population in this reaserch are 58 villages in the Pekanbaru city. This reaserch uses primary and secondary data. Sample selection technique used is saturated and sampling techniques. The analytica lmethodused is Wilcoxon Match Pair Testwith SPSS. Result of this study prove that there is not a difference between the target of property taxes before and after transfer. And there are significant difference between revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax after transfer into a local tax

Pengaruh Persistensi Laba, Alokasi Pajak Antar Periode, Ukuran Perusahaan, Pertumbuhan Laba dan Profitabilitas terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2010-2012)

This study was conducted to examine empirically the effect of earnings persistence, inter-period tax allocation, firm size, the growth of profit and profitability of the earnings quality. The population used in this study is manufacturing companies listed in Indonesia stock exchange during the period 2010-2012, with a total population of 157 companies. This study used purpose sampling method, with a total sample of 36 companies. The method of analysis used in this study is the method of multiple linear regression analysis with spss version 17. Based on this research, it turns out the data normality test is not met, therefore the data transformation using the natural logarithm ( LN ) so that the data met the normality test. From the results of this study indicate that the earnings persistence and firm size significant negative effect on the earning quality. Inter- period tax allocation and the growth of profit significant positive effect on the earning quality . While profitability does not affect the earning quality. The magnitude of the effect that in this study was 21.3 % , while the remaining 78.7 % is influenced by other variables not examined in this study.Keywords: Earnings Persistence, Inter-Period Tax Allocation, Firm Size, The Growth of Profit, Profitability And Earnings Qualit

Pengaruh Lingkungan USAha, Profitabilitas, Penegakan Hukum, Dan Sanksi Terhadap Ketidakpatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Dumai

This study aimed to examine the effect of business environment, profitability, law enforcement, and punishment on individual taxpayer non compliance at the KPP Pratama Dumai. This study used purposive sampling method. The sample in this study is the individual taxpayer. Only 100 of 110 quetioner that had been distributed are back to be processed. The statistical method used to test the hypothesis of the research is multiple linear regression analysis using SPSS 20.0. The results showed that (1)business environment that has not impact on a individual tax payer noncompliance (2) profitability that has a impact on a individual tax payer noncompliance(3) law enforcement that has not impact on a individual tax payer noncompliance(4) punishment that has a impact on a individual tax payer noncompliance. The determination of coefficient (Adj-R2) in this meant that 42,2 %. And then 57,8% has impact by other variables

Pengaruh Kebutuhan Memiliki Npwp, Kemudahan dalam Perpajakan, dan Pemahaman Wajib Pajak terhadap Kepemilikan Nomor Pokok Wajib Pajak (Npwp) (Studi Empiris pada Pengusaha UMKM di Kota Pekanbaru)

This study aimed to examine the effect caused by the need to have a TIN , convenience in taxation , taxpayers understanding to the ownership TIN. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20 .The results of the testing that has been done , that factor does not affect the need to have a TIN to ownership variables NPWP . While the convenience in taxation factor and tax payers understanding factors affect the ownership TIN variables.Keywords : Needs to have a TIN , convenience in taxation , and understanding taxpayars, ownership taxpayer identification number (TIN

Pengaruh Sistem Pengendalian Intern Pemerintah, Kinerja Pegawai, Pengawasan Melekat Dan Pengawasan Fungsional Terhadap Efektivitas Pengelolaan Keuangan Daerah (Studi Pada Skpd Kabupaten Lima Puluh Kota Payakumbuh Sumatra Barat)

This study aimed to examine the effect of Government Internal Control System, Employee Performance, Monitoring Fitted and functional supervision on the Effectiveness of Financial Management (Studies in SKPD Lima Puluh Kota West Sumatra). This study used convenience sampling method. The sample in this study is the SKPD Lima Puluh Kota West Sumatra. Respondents were instrumental in this research is 75 respondents consisting of a chief financial officer, financial records staff / accounting and regional inspectorate. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Government Internal Control System, Employee Performance, Monitoring and Control Functional Fitted have significant effect on the Effectiveness of Financial Management through multiple correlation coefficient (R) of 0789 and the relationship is very strong