Pengaruh Moderasi Koneksi Politik terhadap Kepemilikan Keluarga dan Agresivitas Pajak

The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities

Disfemisme pada Kolom Komentar Akun Instagram @Rahmawatikekeyiputricantikka23

Social media becomes a space to express feelings and opinions freely. However, freedom of speech is now abused by internet citizens to freely express words that mean rude, blasphemous, insulting, or in language science called disfemism. This research aims to describe the form and function of disfemism in the comment column of kekeyi public figure's Instagram @rahmawatikekeyiputricantikka23. The research method uses a descriptive qualitative method. The research data are words, phrases, and sentences containing disfemism in the comments column of the Instagram @rahmawatikekeyiputricantikka23 in July 2020. The data collection method uses the simak method with a recording technique—data collection techniques with documentation techniques. Data analysis uses the agih method with basic natural elements, substitution or substitution techniques, and removal techniques. Based on the results of this study found 279 data on disfemism. The found forms of disfemism are words, phrases, and phrases. The word disfemism form amounts to 90 data, the form of phrase disfemism amounts to 100 data, and the expression disfemism form amounts to 89 data. There are seven functions of disfemism found in this study, among them: (a) as an intermediary to express taboo or indecent things, (b) as a sign of dislike, hate, and disrespect, (c) as an intermediary to express anger or aggravation, (d) as a negative depiction of something, (e) as a means of insulting and mocking, (f) as a means of criticizing, and (g) as a means to exaggerate something and scold