Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi dan Akuntabilitas Publik terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris pada SKPD Pemerintah Kota Pekanbaru)

The purpose of this research is to know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountabilit

Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus terhadap Kemauan Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang)

This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable. Model variables tested is knowledge and understanding, the effectiveness of the tax system, the quality of service tax authorities, the willingness to pay taxes and pay taxes consciousness.The population in this study is Bangkinang STO. This study used a sample of 74 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis method used is multiple regression with SPSS statistical software version 20.00. The results showed that the variables of knowledge and understanding, effectiveness of the system of taxation and service tax authorities have a significant effect on the consciousness of paying taxes. Similarly, the awareness of the tax paying significant effect on willingness to pay taxes.Keywords: knowledge and understanding, effectiveness sisitem taxation, service tax authorities, pay taxes awareness, willingness to pay taxes

Pengaruh Book Tax Differences, Aliran Kas, Tingkat Hutang terhadap Perubahan Laba (Studi Empiris pada Perusahaan Real Estate And Property yang Terdaftar di Bei 2010-2012)

This study was conducted to examine empirically the effect of book taxdifferences, cash flow, and level debt to income changes.The population used in this study are real estate companies and propertylisted in Indonesia Stock Exchange during the period 2010-2012, with a total population of 53 companies. This study used a purposive sampling method, with a total sample of 31 companies. The method of analysis used in this study is the method of linear regression analysis with SPSS version 22.The results showed that the effect of permanent differences to changes inearnings with significance 0.001 0.05 level. And debt levels do not influence the change in earnings with significant value 0.519 <0.05. R-square value is equal to 0.137 which means that 13.7% of the independent variable in this study is able to influence the dependent variable, while the remaining 86.3% is explained by other variables not included in the study

Pengaruh Konflik Peran, Kepuasan Kerja dan Budaya Organisasi terhadap Kinerja Pemeriksa Pajak pada Kpp Madya Pekanbaru dan Kpp Madya Batam

The research aimed to analyse the effect role conflict, work satisfaction and organizational of cultural to performance of tax auditors at KPP Madya Pekanbaru and KPP Madya Batam. The respondent from this research are auditors that working at KPP Madya Pekanbaru and KPP Madya Batam. The samples with saturated sample method. The data used are primary data collected through questionnaires. Questionnaires which can be processed is number 52 questionnaires from 65 questionnaires distributed. Data analysis techniques using multiple regression analysis using SPSS version 20 was used to test whether the independent variables affect the dependent variable. Results of this study indicate that role conflict, work satisfaction and organizational culture influence on the performance of tax auditors in the KPP Madya Pekanbaru and KPP Madya Batam.Keywords: Performance of Tax Auditors, Role Conflict, Work Satisfaction, and Organization of Cultural