Pengaruh Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, dan Kecepatan terhadap Intensitas Perilaku dalam Penggunaan E-filing (Studi pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan)

This research was conducted to test whether the perceived of usefulness, perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The study was conducted of the personal tax payer listed in KPP Pratama Pekanbaru Senapelan. A total respondents used in this research is 98 respondents. Method of analysis used in this study is multiple regression analysis with SPSS version 20.0. The result of the study showed that perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The result of the study also showed that perceived of usefulness does not effect the behavioral intensity for the e-filing usage. The magnitude of the effect caused by Adjusted R2 by four variables together is 72.5% of the dependent variable, while the remaining 27.5% is influenced by other variables not examined in this study.Keywords: E-filing, Behavioral Intensity For The E-filing Usage, Perceived Usefulness, Perceived Ease, Security and Privacy, Speed

Supplementation of Mangosteen Pericarp Meal and Vitamin E on Egg Quality and Blood Profile of Laying Hens

This research aimed to study the supplementation effects of mangosteen pericarp meal (MPM) and vitamin E (VE) in the diets on the egg quality and blood profile of laying hens. This research used 160 laying hens of Lohman strains 24 weeks of age. The observation was conducted for 11 weeks. A completely randomized design with four treatments and four replications (10 birds each) was used in this experiment. The treatments consisted of R0 (control diet), R1 (R0 + 1 g MPM/kg ration), R2 (R0 + 2 g MPM/kg ration) and R3 (R0 + 200 mg VE/kg ration). Variables measured were egg quality, yolk cholesterol, and blood profiles. The data were analyzed by using analysis of variance (ANOVA) and any significant difference between the treatment means were further tested by Duncan's Multiple Range Test. The results showed that supplementation of 1 g MPM/kg ration in the diet significantly (P<0.05) decreased blood triglycerides compared with the control, laying hens fed with diet suplemented with of 2 g MPM/kg ration, and laying hens with diet suplemented with 200 mg VE/kg ration. Supplementation of MPM and VE did not affect (P>0.05) egg quality (except shell thickness), blood cholesterol, and HDL, respectively. In conclusion, supplementation of 1 g MPM/kg in the diet of laying hens could decrease blood triglycerides

Polemik Dasar Negara Islam antara Soekarno dan Mohammad Natsir

Soekarno dan Natsir adalah dua tokoh yang mempunyai pandangan yang berbeda tentang hubungan antara Islam dan negara. Soekarno sebagai seorang ideolog dan pemikir politik yang pemikirannya banyak mempengaruhi dasar-dasar nasionalisme dewasa ini berpandangan bahwa agama harus dipisahkan dari urusan negara. Sementara Natsir sebagai seorang ideolog reformis muslim dan arsitek negara Islam yang moderat berpandangan bahwa agama Islam sebagai agama peradaban yang membimbing manusia memasuki alam modern harus disatukan dengan negara. Namun dari polemik yang terjadi antara kedua tokoh ini terdapat kesamaan keyakinan diantara mereka dalam hal demokrasi. Natsir menyatakan bahwa Islam adalah ajaran yang paling demokratis. Tidak ada satu pun agama yang menghendaki kesamarataan lebih dari Islam. Soekarno juga berkeyakinan bahwa umat Islam dapat memperjuangkan aspirasinya secara optimal dalam suatu negara yang demokratis

Pengaruh Corporate Social Responsibility Disclosure Terhadap Firm Value Dimoderasi Oleh Good Corporate Governance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)

The purposes of this study are to analyze the effect of corporate social responsibility (CSR) disclosure to firm value and find out if good corporate governance (GCG) moderates the relationship between CSR disclosures to firm value. The population in this study is manufacturing company listed in Indonesia Stock Exchange in 2012 - 2014. The sample is selected by purposive sampling method, and the number of samples obtained are 77 companies with three years of observation. This study uses SPSS 16 application to examine the variables of this study. The variables of this study are firm value as dependent variable, CSR disclosure as independent variable, and GCG as moderating variable. GCG in this study is measured with managerial ownership, institutional ownership, proportion of independent commissioners, size of board director, size of board commissioner and audit committee. The result show that the CSR disclosure significantly affects the firm value. Good corporate governance measured by managerial ownership and proportion of independent commissioners moderate the relationship between CSR disclosure to firm value, but good corporate governance measured by institutional ownership, size of board director, size of board commissioner and audit committee don't moderate the relationship between CSR disclosure to firm value

Pengaruh Capital Adequacy Ratio (Car), Likuiditas, Efesiensi Operasional Terhadap Profitabilitas Bank Perkreditan Rakyat Di Pekanbaru Tahun 2013-2015

This research is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as Rural Bank in Pekanbaru who provide financial report and traded during period 2013 through 2015 and forwarded to Bank Indonesia. The Data is based on publicity Financial Fervices Authority since 2013 to 2015. Obtained by amount sampel as much 12 company from 16 Rural Bank in Pekanbaru 2013-2015 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also fstatistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. The test result of the study indicate that Capital Adequacy Ratio (CAR) affect of Return on Asset (ROA) with tcount˃ttable that is 6,950>1,977 and Pvalue˂α that is 0,000˂0,05. Loan to Deposit Ratio (LDR) has no effect on Return on Asset (ROA), this shown by the result of tcountα that is 0,083>0,05. And BOPO affect of Return on Asset (ROA) with tcount˃ttable that is 3,047>1,977 and Pvalue˂α that is 0,003˂0,05

Pengaruh Sosialisasi Pajak, Pemeriksaan Pajak dan Sunset Policy Jilid II terhadap Penerimaan Pajak Penghasilan Badan di Kpp Madya Pekanbaru

This research aimed to find out whether tax socialization, tax inspection and sunset policy have a significant influence to income tax receivable in Madya Pekanbaru Tax Authority. The population in this study are all registered tax prayer in Madya Pekanbaru Tax Authority.The Number of samples in this study were 155 respondents in Pekanbaru area. Samples were selected by using purposive sampling which the criteria. Data collection was conducted by distributing 206 questinary, however only 155 questionnaires were replied by using purposive sampling method. The analytical tool used in this study was Statistical Package for the Social (SPSS). Tax socialization positive and significant impact on income tax receivable. T test 8,283 with a significance value < 0,05 so H1 accepted. Tax inspection positive and significant impact on income tax recevaible. T test 2,521 with a significance value < 0,05 so H2 accepted. Sunset policy positive and significant impact on income tax receivable. T test 3,425 wit a significance value < 0,05 so H3 accepted. Based on the result of data analysis known that the tax socialization, tax inspection and sunset policy affect significantly positive on the income tax receivable.Variable tax socialization, tax inspection and sunset policy can be used to explain to the income tax receivable of 54,7