PENGARUH PEMAHAMAN AKUNTANSI PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Survey pada Wajib Pajak Badan Penyediaan Akomodasi, dan Penyediaan Makan Minum Serta Kebudayaan, Hiburan, Rekreasi Yang Terdaftar Di Kantor Pelayanan Pajak Madya Bandung)

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh pemahaman akuntansi pajak, kesadaran wajib pajak, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak. Sampel penelitian ini adalah wajib pajak badan penyedia akomodasi dan penyedia makan minum serta kebudayaan, hiburan, rekreasi yang terdaftar di Kantor Pelayanan Pajak Madya Bandung. Teknik pengumpulan data yang dilakukan melalui data primer dengan menyebarkan kuesioner. Analisis statistik yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas instrumen, analisis regresi sederhana, analisis korelasi, dan uji koefisien determinasi dengan bantuan SPSS For Windows. Berdasarkan metode Non Probability Sampling. Teknik pengumpulan sampel yang digunakan adalah Sampel Jenuh, maka dilakukan pengujian hipotesis secara parsial. Hasil penelitian ini menunjukan bahwa terdapat pengaruh secara parsial pemahaman akuntansi pajak, kesadaran wajib pajak, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak. Besarnya pengaruh pemahaman akuntansi pajak terhadap kepatuhan wajib pajak sebesar 19,8 %. Besarnya pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak sebesar 34,2%, Besarnya pengaruh kualitas pelayanan pajak terhadap kepatuhan wajib pajak sebesar 38,1%. Kata Kunci : Pemahaman Akuntansi Pajak, Kesadaran Wajib pajak, Kualitas Pelayanan pajak, Kepatuhan Wajib Paja

PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN SALES GROWTH TERHADAP TAX ADVOIDANCE (Studi pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2021)

ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Financial Distress, Leverage dan Sales Growth terhadap Tax Avoidance. Unit Analisis yang digunakan dalam penelitian ini adalah Perusahaan Pertambangan Sub Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Faktor-faktor yang diuji dalam penelitian ini adalah Financial Distress, Leverage dan Sales Growth. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Dalam penelitian ini populasi berjumlah 24 perusahaan dan sampel sebanyak 8 perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari masing-masing website perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan Pendekatan penelitian analisis deskriptif dan asosiatif. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik yang meliputi uji normalitas, uji heteroskedastisitas, uji autokorelasi. Selanjutnya, analisis asosiatif yang penulis lakukan meliputi pengujian hipotesis menggunakan uji (t) untuk mengetahui besarnya pengaruh Tax Advoidance, Financial Distress, Leverage, dan Sales Growth digunakan analisis regresi linier sederhana, analisis korelasi, koefisien determinasi. Berdasarkan hasil penelitian perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonedia (BEI) periode 2016- 2020. Financial Distess berpengaruh signifikan terhadap Tax Advoidance dengan kontribusi yang diberikan sebesar 0,65% Leverage tidak berpengaruh signifikan terhadap Tax Advoidance dengan kontribusi yang diberikan sebesar 0,072% Sales Growth berpengaruh signifikan terhadap Tax Advoidance dengan kontribusi yang diberikan sebesar 0,17%. Kata Kunci : Financial Distress, Leverage, Sales Growth, Tax Avoidanc

ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SEMASA PANDEMI COVID-19 (Studi Kasus Pada Subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia Periode Triwulan III 2020)

ABSTRAK Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan sebelum dan semasa Pandemi Covid-19 pada perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia Periode Triwulan III 2020. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan penelitian deskriptif dan verifikatif. Populasi dari penelitian ini yaitu sebanyak 35 perusahaan. Kinerja keuangan akan dianalisis melalui lima rasio keuangan yaitu rasio likuiditas diukur dengan Current ratio, rasio profitabilitas diukur dengan Return On Equity, rasio solvabilitas diukur dengan Debt to Equity Ratio, rasio aktivitas diukur dengan Total Asset TurnOver dan rasio nilai pasar diukur dengan Price Book Value. Metode sampel penelitian ini menggunakan metode purposive sampling dengan total 26 perusahaan yang memenuhi kriteria. Analisis data menggunakan uji normalitas dan pengujian hipotesis dengan uji paired sample t-test dan Uji Wilcoxon menggunakan IBM SPSS Statistik Versi 25. Hasil Penelitian ini menunjukkan bahwa terdapat perbedaan signifikan pada Current ratio,Return On Equity, Total Asset TurnOve, Debt to Equity Ratio dan Price Book Value Sebelum dan semasa pandemi covid-19. Kata Kunci : Covid-19, rasio likuiditas, rasio profitabilitas, rasio solvabilitas, rasio aktivitas dan rasio nilai pasa

PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DISCLOSURE DAN REPUTASI TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstra

Understory vegetation in oil palm plantations benefits soil biodiversity and decomposition rates

Oil palm is the most productive vegetable oil crop per unit area and is crucial to the economy of developing countries such as Malaysia and Indonesia. However, it is also highly controversial due to the impact it has on biodiversity. Inputs of herbicides to control understory vegetation in plantations are high, which is likely to harm native biodiversity, but may be unnecessary in protecting oil palm yield. In this study we investigate the effects of understory manipulation using herbicides on soil fauna, litter decomposition rates and soil abiotic variables: pH, soil organic carbon, soil water content, nitrogen, carbon/nitrogen ratio, potassium and phosphorous. Understory vegetation was manipulated in three treatments: enhanced understory complexity (no herbicides, developed understory), normal understory complexity (intermediate herbicide use with some manual removal) and reduced understory complexity (heavy herbicide use, no understory vegetation). Two years after treatment, soil macrofauna diversity was higher in the enhanced than the normal and reduced understory treatment. Furthermore, both macrofauna abundance and litter decomposition was higher in the enhanced than the reduced understory treatment. By contrast, soil fertility did not change between treatments, perhaps indicating there is little competition between oil palms and understory vegetation. The reduction of herbicide use should be encouraged in oil palm plantations, this will not only reduce plantation costs, but improve soil biodiversity and ecosystem functioning.We are grateful to Pt Ivo Mas Tunggal and Golden Agri Resources for allowing us to conduct research on their oil palm plantations, as well as The Isaac Newton Trust, Cambridge and Sinar Mas Agro Resources and Technology Corporation Research Institute (SMARTRI) for funding the BEFTA Project and providing the resources necessary to conduct all fieldwork. We are grateful to SMARTRI researchers and staff, particular thanks to the SMARTRI soil chemistry laboratory for their advice and support with all aspects of the field data collection and for assistance with sample preparations, and soil nutrient analysis ... AA-B was funded by the National Environmental Research Council (NERC) [grant number NE/L002531/1], ET and JS were supported by the Natural Environment Research Council [grant number NE/P00458X/1]. KP acknowledges support from the Institute for Life Sciences at Southampton University. AH acknowledges support from the Claire Barnes Studentship from the Department of Zoology, University of Cambridge. We thank RISTEK for research permission to set up and collect data from the BEFTA plots (426/SIP/FRP/SM/XI/2012, 72/EXT/SIP/FRP/SM/IX/2013, 44/EXT/SIP/FRP/SM/IX/2014)

Assessing the Validity of Sexual Behaviour Reports in a Whole Population Survey in Rural Malawi

Background: Sexual behaviour surveys are widely used, but under-reporting of particular risk behaviours is common, especially by women. Surveys in whole populations provide an unusual opportunity to understand the extent and nature of such under-reporting.Methods: All consenting individuals aged between 15 and 59 within a demographic surveillance site in northern Malawi were interviewed about their sexual behaviour. Validity of responses was assessed by analysis of probing questions; by comparison of results with in-depth interviews and with Herpes simplex type-2 (HSV-2) seropositivity; by comparing reports to same sex and opposite sex interviewers; and by quantifying the partnerships within the local community reported by men and by women, adjusted for response rates.Results: 6,796 women and 5,253 men (83% and 72% of those eligible) consented and took part in sexual behaviour interviews. Probing questions and HSV-2 antibody tests in those who denied sexual activity identified under-reporting for both men and women. Reports varied little by sex or age of the interviewer. The number of marital partnerships reported was comparable for men and women, but men reported about 4 times as many non-marital partnerships. The discrepancy in reporting of non-marital partnerships was most marked for married women (men reported about 7 times as many non-marital partnerships with married women as were reported by married women themselves), but was only apparent in younger married women.Conclusions: We have shown that the under-reporting of non-marital partnerships by women was strongly age-dependent. The extent of under-reporting of sexual activity by young men was surprisingly high. The results emphasise the importance of triangulation, including biomarkers, and the advantages of considering a whole population

Ascl1 (Mash1) Defines Cells with Long-Term Neurogenic Potential in Subgranular and Subventricular Zones in Adult Mouse Brain

Ascl1 (Mash1) is a bHLH transcription factor essential for neural differentiation during embryogenesis but its role in adult neurogenesis is less clear. Here we show that in the adult brain Ascl1 is dynamically expressed during neurogenesis in the dentate gyrus subgranular zone (SGZ) and more rostral subventricular zone (SVZ). Specifically, we find Ascl1 levels low in SGZ Type-1 cells and SVZ B cells but increasing as the cells transition to intermediate progenitor stages. In vivo genetic lineage tracing with a tamoxifen (TAM) inducible Ascl1CreERT2 knock-in mouse strain shows that Ascl1 lineage cells continuously generate new neurons over extended periods of time. There is a regionally-specific difference in neuron generation, with mice given TAM at postnatal day 50 showing new dentate gyrus neurons through 30 days post-TAM, but showing new olfactory bulb neurons even 180 days post-TAM. These results show that Ascl1 is not restricted to transit amplifying populations but is also found in a subset of neural stem cells with long-term neurogenic potential in the adult brain

Recent trends in breast cancer incidence in US white women by county-level urban/rural and poverty status

<p>Abstract</p> <p>Background</p> <p>Unprecedented declines in invasive breast cancer rates occurred in the United States between 2001 and 2004, particularly for estrogen receptor-positive tumors among non-Hispanic white women over 50 years. To understand the broader public health import of these reductions among previously unstudied populations, we utilized the largest available US cancer registry resource to describe age-adjusted invasive and <it>in situ </it>breast cancer incidence trends for non-Hispanic white women aged 50 to 74 years overall and by county-level rural/urban and poverty status.</p> <p>Methods</p> <p>We obtained invasive and <it>in situ </it>breast cancer incidence data for the years 1997 to 2004 from 29 population-based cancer registries participating in the North American Association of Central Cancer Registries resource. Annual age-adjusted rates were examined overall and by rural/urban and poverty of patients' counties of residence at diagnosis. Joinpoint regression was used to assess trends by annual quarter of diagnosis.</p> <p>Results</p> <p>Between 2001 and 2004, overall invasive breast cancer incidence fell 13.2%, with greater reductions among women living in urban (-13.8%) versus rural (-7.5%) and low- (-13.0%) or middle- (-13.8%) versus high- (-9.6%) poverty counties. Most incidence rates peaked around 1999 then declined after second quarter 2002, although in rural counties, rates decreased monotonically after 1999. Similar but more attenuated patterns were seen for <it>in situ </it>cancers.</p> <p>Conclusion</p> <p>Breast cancer rates fell more substantially in urban and low-poverty, affluent counties than in rural or high-poverty counties. These patterns likely reflect a major influence of reductions in hormone therapy use after July 2002 but cannot exclude possible effects due to screening patterns, particularly among rural populations where hormone therapy use was probably less prevalent.</p

The connecting health and technology study: A 6-month randomized controlled trial to improve nutrition behaviours using a mobile food record and text messaging support in young adults

© 2016 Kerr et al. Background: Early adulthood represents the transition to independent living which is a period when changes in diet and body weight are likely to occur. This presents an ideal time for health interventions to reduce the effect of health problems and risk factors for chronic disease in later life. As young adults are high users of mobile devices, interventions that use this technology may improve engagement. The Connecting Health and Technology study aimed to evaluate the effectiveness of tailored dietary feedback and weekly text messaging to improve dietary intake of fruit, vegetables and junk food over 6 months among a population-based sample of men and women (aged 18-30 years). Methods: A three-arm, parallel, randomized control trial was conducted. After baseline assessments, participants were randomized to one of three groups: A) dietary feedback and weekly text messages, B) dietary feedback only or C) control group. Dietary intake was assessed using a mobile food record App (mFR) where participants captured images of foods and beverages consumed over 4-days at baseline and post-intervention. The primary outcomes were changes in serves of fruits, vegetables, energy-dense nutrient-poor (EDNP) foods and sugar-sweetened beverages (SSB). The intervention effects were assessed using linear mixed effect models for change in food group serves. Results: Young adults (n = 247) were randomized to group A (n = 82), group B (n = 83), or group C (n = 82). Overall, no changes in food group serves for either intervention groups were observed. An unanticipated outcome was a mean weight reduction of 1.7 kg (P = .02) among the dietary feedback only. Men who received dietary feedback only, significantly reduced their serves of EDNP foods by a mean of 1.4 serves/day (P = .02). Women who received dietary feedback only significantly reduced their intake of SSB (P = .04) by an average of 0.2 serves/day compared with controls. Conclusions: Tailored dietary feedback only resulted in a decrease in EDNP foods in men and SSB in women, together with a reduction in body weight. Using a mobile food record for dietary assessment and tailored feedback has great potential for future health promotion interventions targeting diet and weight in young adults. Trial Registration: Australian Clinical Trials Registry Registration number: ACTRN12612000250831

Geographical heterogeneity of clinical and serological phenotypes of systemic sclerosis observed at tertiary referral centres. The experience of the Italian SIR-SPRING registry and review of the world literature

Introduction: Systemic sclerosis (SSc) is characterized by a complex etiopathogenesis encompassing both host genetic and environmental -infectious/toxic- factors responsible for altered fibrogenesis and diffuse microangiopathy. A wide spectrum of clinical phenotypes may be observed in patients' populations from different geographical areas. We investigated the prevalence of specific clinical and serological phenotypes in patients with definite SSc enrolled at tertiary referral centres in different Italian geographical macro-areas. The observed findings were compared with those reported in the world literature.Materials and methods: The clinical features of 1538 patients (161 M, 10.5%; mean age 59.8 +/- 26.9 yrs.; mean disease duration 8.9 +/- 7.7 yrs) with definite SSc recruited in 38 tertiary referral centres of the SPRING (Systemic sclerosis Progression INvestiGation Group) registry promoted by Italian Society of Rheumatology (SIR) were obtained and clustered according to Italian geographical macroareas.Results: Patients living in Southern Italy were characterized by more severe clinical and/or serological SSc phenotypes compared to those in Northern and Central Italy; namely, they show increased percentages of diffuse cutaneous SSc, digital ulcers, sicca syndrome, muscle involvement, arthritis, cardiopulmonary symptoms, interstitial lung involvement at HRCT, as well increased prevalence of serum anti-Scl70 autoantibodies. In the same SSc population immunusppressive drugs were frequently employed. The review of the literature underlined the geographical heterogeneity of SSc phenotypes, even if the observed findings are scarcely comparable due to the variability of methodological approaches.Conclusion: The phenotypical differences among SSc patients' subgroups from Italian macro-areas might be correlated to genetic/environmental co-factors, and possibly to a not equally distributed national network of information and healthcare facilities