Pengaruh Kualitas Pelayanan, Akses, dan Kompetensi Fiskus terhadap Kepuasan Pemenuhan Kewajiban Perpajakan Wajib Pajak Badan

This study aims to examine the effect of service quality, acces, and fiskus competence to the tax satisfaction fulfillment of corporate taxpayers. The population in this study is the taxpayers and listed on KPP Madya Pekanbaru.The sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that service quality, acces, and fiskus competence have effect on tax satisfaction fulfillment of corporate taxpayers.Keywords: service quality, acces, fiskus competence, and tax satisfactio

Analisis Faktor-faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak (Studi Empiris pada Pengusaha UMKM di Kpp Pratama Pekanbaru Senapelan)

This study aimed to examine the influence of attitudes, subjective norms, moral obligation, perceived behavioral control and knowledge of taxation on the intention to behave noncompliant and noncompliance behavior of taxpayer.This study used purposive random sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of a questionnaire, while the data analysis technique used is Partial Least Square (PLS) with SmartPLS software version 2.0. The results showed that the attitude has positive and significant effect on the intention to noncompliant, subjective norm has positive and not significant influence on the intention to noncompliant, moral obligationhas positive and significant effect on the intention to noncompliant, perceived behavioral control has positive and not significant influence on the intention to noncompliant and noncompliance behavior of taxpayers, knowledge of taxation has positive and significant effect on the noncompliance of taxpayer and intentio has positive and significant effect on the noncompliance behavior of taxpayer

Pengaruh Independensi, Kompetensi, dan Etika Profesi terhadap Profesionalisme Auditor Bpkp Perwakilan Provinsi Sumatera Utara

There are some factors influencing the auditors professionalism. This study attempts to obtain empirical evidence the influence of independency, competency, and professional ethics auditor professionalism, especially those who are working in BPKP North Sumatera.The population of study is all auditors who worked on the BPKP North Sumatera. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative North Sumatera Province. The Respondents are used in the analysis were 80 respondents (80%) Methods of Analysis is conducted with a multiple regression analysis.The results of testing that has been done.Partial regression test (t test) showed that the auditors independency, competency, and proffesional ethics had a influences towards auditor professionalism. The coefficient of determination in this study was 53,9 %. These four variables affect the dependent variable was 53,9 %, while 46,1 % is influenced by other variables that are not addressed in this study.Keyword: independency, competency, proffesional ethics, and professionalis

Implementasi Kurikulum 2013 terhadap Sikap Peserta Didik dalam Pembelajaran Pendidikan Agama Islam

Jenis penelitian yang digunakan adalah deskriptif kualitatif. Populasi dalam penelitian ini adalah semua siswa dan guru PAI sebanyak 104. Adapun teknik yang digunakan adalah teknik puporsife sampling yaitu sampel diambil secara langsung atau sengaja yakni siswa kelas 2,4,5 sebanyak 53 orang . selanjutnya pengumpulan data melalui penelitian kepustakaan dan lapangan yang terdiri dari teknik observasi, wawancara, angket dan catatan dokumentasi. Adapun teknik analisis data yang digunakan adalah dengan cara deskriftif kualitatif. Dari hasil penelitian menunjukkan bahwa implementasi kurikulum 2013 dalam pembelajaran Pendidikan Agama Islam yang berkaitan dengan pemahaman guru dalam membuat perangkat pembelajaran di SDN.16 Tanrutedong Kabupaten Sidrap sudah berjalan dengan baik dilihat dari pemahaman guru sudah mampu membuat perangkat pembelajaran seperti silabus, rencana pelaksanaan pembelajaran(RPP) dan memahami rubrik-rubrik penilaian peserta didik. Adapun sikap peserta didik terhadap pembelajaran Pendidikan Agama Islam terbilang sangat baik dilihat dari perilaku sehari-hari siswa dan dapat dilihat dari hasil kusioner tentang sikap siswa dalam mengikuti pembelajaran Pendidikan Agama Islam. Sedangkan kendala Implementasi Kurikulum 2013 mengalami beberapa kendal

Efektivitas Penggunaan Bantuan Operasional Sekolah (Bos) pada Kegiatan Pembelajaran di SMPN 1 Tanjungsamak Kec. Rangsang Kabupaten Kepulauan Meranti

Undang-Undang No. 20 tahun 2003 tentang Sistem Pendidikan Nasional mandates that every citizen over the age of 7-15 years are required to follow basic education. One of the efforts undertaken by the government in order to accelerate the achievement of nine-year compulsory education program is to promote Bantuan Operasional Sekolah (BOS) program. BOS is a government program that is basically the cost of funding for the provision of non prosonalia operating costs for basic education unit as the executor of compulsory education. One of the schools that received the BOS funds are SMPN1 Tanjungsamak, of the phenomenon is seen in the use of BOS at SMPN 1 Tanjungsamak there are still problems that the purpose of the BOS funds can not be achieved.This purpose of this research is to know the effectiveness use of BOS in the learning activities of students of SMPN 1 Tanjungsamak Kec. Rangsang Kabupaten Kepulauan Meranti and to know the factors that influence the effectiveness usage of BOS at SMPN 1 Tanjung samak learning activities. In this research, researchers used the theory of management, the effectiveness theory, and the theory of organizational effectiveness. Which is used as a measure is the theory of organizational effectiveness by Sondang P. Siagian.The research location was at SMPN 1 Tanjungsamak. The method used in this research is descriptive qualitative. Informants in this research is principals, school treasurer, school committees, school inspectors, head of administration, society, and students, with data collection techniques include observation and interviews. While the types and sources of data include the premiere of data is data obtained directly from the informant research includes interviews and observations and secondary data is the data obtained to supplement primary data obtained, which aims to support the research.Based on the results of research through interviews and observation is known that the effectiveness usage of BOS on learning activities of students at SMPN 1 Tanjungsamak Kec. Rangsang Kepulauan Meranti yet effective. This means there is still a problem in the use of the BOS, and the factors that influence the use of BOS in the learning activities of students of SMPN 1 Tanjungsamak Kec. Rangsang Kepulauan Meranti are socialization factors and control factors.Keyword : Effectiveness, BOS, Strateg

Strategi Pelaksanaan Program Corporate Social Responsibility (CSR) Pada PT. Riau Andalan Pulp and Paper Di Kabupaten Pelalawan

Corporate Social Responsibility (CSR) program is now regarded as one of innovation in improving the welfare of society. This is done by community development activities that are sustainable. In accordance with Local Rule No. 6 year 2012 on Corporate Social Responsibility in Riau Province, there are still many companies that do not carry out its social responsibility to the community. This is because there are many companies who do not understand the importance of CSR as one of the roles in improving the welfare of society. But in PT. Riau Andalan Pulp and Paper is able to demonstrate success in implementing CSR programs, to gain an appreciation in income generation programs receiving communities. The purpose of this research was conducted to determine and analyze strategies for implementation of CSR programs, so that it can serve as guidelines for other companies in carrying out its social responsibility.In explaining the strategy of implementation at the company\u27s CSR program PT. RAPP, researches used Ellitan theory which includes: Technology Strategy, Innovation Strategy, Operations Strategy. This study used a qualitative descriptive method. Data was collected through interviews, observation, and collection of documents.The results show that the strategy of implementation of CSR programs in the RAPP is optimal. Since the implementation of the system has been integrated with a good strategy and provide a positive impact on the economic growth of poor beneficiaries