Pengaruh Ukuran Kap, Fee Audit, Hubungan dengan Klien, Komitmen Profesional dan Persaingan Antar Kap, terhadap Independensi Kantor Akuntan Publik (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang)

The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study

Pengaruh Manfaat yang Dirasakan Wajib Pajak, Kepercayaan terhadap Aparat Pajak, Sosialisasi Pajak, dan Penghasilan 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 variable benefits received by taxpayer, trust in tax authorities, tax socialization, and taxpayers income with OwnershipTaxpayer Identification Number (TIN). This study uses purposive sampling with 100 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer identification number (TIN). Partial regression test (t test) indicates that the variable benefits received by taxpayer, trust in tax authorities, tax socialization partially effect the variable ownership taxpayer identification number (TIN). The result of the study also showed that taxpayers income does not effect the variable ownership taxpayer identification number (TIN). The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 32.6%, while the remaining 67.4% is influenced by other variables not examined in this study.Keywords: Taxpayer, Trust , Socialization, Income

Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (Ppak)

This study aims to look at the effect of motivation on student interest in accounting education to follow the accounting profession.This study was conducted by taking a sample of 100 students of accounting faculty of economics University of Riau, and the State Islamic University of Riau Islamic University class of 2009 and 2010. The sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.The results of this study indicate that the quality and motivation motivation significantly affect the economic interest of the education of accounting students to follow the accounting profession (PPAk). While the career motivation not significantly affect the interest of the education of accounting students to follow the accounting profession (PPAk). The coefficient of determination (R2) in this study was 0.245. this suggests that the effect of independent variables on the dependent 24.5% and the remaining 75.5% is influenced by other variables

Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (Mp3), Pengetahuan Tentang Korupsi, dan Keadilan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kpp Pratama Pekanbaru Tampan

This research aimed to find out whether Implementation of MP3's system, knowledge of corruptions and fairness of taxation to compliance of individual taxpayers in Pekanbaru Tampan Tax Authority. The applied statistic test was multiple linier regressions. Data is primary and obtained through questionnaire. There are 70 questionnaire whichcan be analyze. Respondent are come from individual taxpayers who use tax payment reporting monitoring system(MP3). The result of this research consistent of: Implementation of MP3's system (X1), knowledge of corruptions(X2), fairness of taxation (X3) and taxpayer compliance (Y). The result of this research show that Implementation of MP3's system have a significant influence to compliance of individual taxpayers, knowledge of corruptions have a significant influence to compliance of individual taxpayers and fairness of taxation have a significant influence to compliance of individual taxpayers