Faktor Finansial dan Non Finansial yang Mempengaruhi Agresivitas Pajak di Indonesia

Tax aggressiveness conveys benefit in promoting tax payers\u27 efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers\u27 reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers\u27 aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives

Tanggung Jawab Perusahaan Yang Dinyatakan Pailit Terhadap Pihak Ketiga

Kegiatan USAha Perusahaan merupakan kegiatan yang sah menurut hukum, bukan kegiatan yang melanggar hukum atau bertentangan dengan undang-undang, ketertiban umum dan kesusilaan. Perusahaan telah menjadi salah satu objek pengaturan hukum di Indonesia. Perusahaan sebagi pelaku ekonomi, dalam menjalankan kegiatannya dengan pihak ketiga, melahirkan sejumlah hak dan kewajiban yaitu berupa piutang dan utang. Sebuah Perusahaan dinyatakan pailit atau bangkrut harus melalui putusan pengadilan. Dengan pailitnya Perusahaan itu, berarti Perusahaan menghentikan segala aktivitasnya dan dengan demikian tidak lagi dapat mengadakan transaksi dengan pihak lain, kecuali untuk likuidasi. Dengan demikian persoalan kepailitan adalah persoalan ketidakmampuan untuk membayar utang-utangnya. Dalam artian hukum, yang dimaksud dengan kepailitan adalah segala sesuatu yang berhubungan dengan keadaan dimana siberutang mempunyai sedikitnya dua utang dan sudah jatuh tempo, dan dia tidak dapat membayar lunas salah satu dari utang itu. Yang menjadi permasalahannya yakni, bagaimana tanggung jawab Perusahaan yang dinyatakan pailit terhadap pihak ketiga, serta bagaimana akibat hukum bagi Perusahaan yang dinyatakan pailit terhadap pihak ketiga. Berdasarkan permasalahan yang timbul, maka dalam penelitian ini penulis menggunakan metode penelitian yuridis normatif, melalui penelitian kepustakaan (library research) untuk mengumpulkan bahan hukum primer seperti peraturan Perundang-undangan dan bahan hukum sekunder yaitu literatur-literatur dan karya ilmiah hukum yang membahas tentang tanggung jawab dan akibat hukum bagi Perusahaan yang dinyatakan pailit atas tuntutan ganti rugi dari pihak lain serta bahan hukum tersier untuk menjelaskan pengertian-pengertian yang relevan dengan pembahasan. Secara garis besar menurut hasil penelitian ini, tanggung jawab suatu Perusahaan yang dinyatakan pailit terhadap pihak ketiga terwujud dalam kewajiban Perusahaan untuk melakukan keterbukaan (disclosure) terhadap pihak ketiga atas setiap kegiatan Perusahaan yang dianggap dapat mempengaruhi kekayaan Perusahaan. Sedangkan Kepailitan mengakibatkan debitor yang dinyatakan pailit kehilangan segala hak perdata untuk menguasai dan mengurus harta kekayaan yang telah dimasukkan ke dalam harta pailit. “Pembekuan” hak perdata ini diberlakukan oleh Pasal 22 Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang terhitung sejak saat keputusan pernyataan pailit diucapkan

Experimental Study on Bearing Capacity of Alkaline Activated Granular Asphalt Concrete Columns on Soft Soils

In civil engineering, alternative materials showed rapid progress. Asphalt derived from Buton Island in Indonesia, also known as Asbuton, was located in the limestone bedrock. A large deposit of Asbuton could guarantee the supply of alternative construction materials. In that regard, Asbuton performance as an alternative material to several subjects needs to be analyzed. Therefore, this study was conducted to analyze Asbuton’s behavior as a filler in a floating column model as a soft soil improvement concept. Asbuton added to sand and gravel mixture as filler and waterglass as a binder. CBR samples were tested to acquire the optimum composition with varied curing days namely 0, 3, and 7 days, following ASTM D-1883, followed by a compressive column model test which was based on ASTM D-2166. Finally, the column applied to the soft soil layer to be tested in a loading test, and the results are then compared for each composition. The results showed that the granular material's composition including Asbuton, the waterglass content, and the curing period significantly affect the engineering properties of the artificial column. The results revealed that the granular column with Asbuton with the addition of waterglass could increase soil’s load capacity and reduce the settlement of soft soils. Doi: 10.28991/cej-2020-03091623 Full Text: PD

Austerity-Driven Labour Market Reforms in Southern Europe: Eroding the Security of Labour Market Insiders

The sovereign debt crisis in the Eurozone and increased pressures for ‘structural reform’ have led to a period of intensive change in labour market policy in Southern Europe. Examining the cases of Greece, Portugal, Spain and Italy, this article focuses on the security of labour market insiders, a key group in labour markets that is highly segmented. Th e security of labour market insiders is conceptualised as consisting of security in employment (protection against dismissals) and security in unemployment (protection against drops in income provided by unemployment insurance and assistance). Using changes in national laws, the article charts and compares labour market change along these two dimensions across these four Southern European countries. Because labour market reform has not been restricted to Southern Europe, the article also compares these developments to broader changes in the countries of the Eurozone, using OECD and MISSOC data. Having demonstrated the degree to which the security of labour market insiders has diminished, the article concludes with an agenda for research on the policy dynamics of Southern European labour market reform in the wake of the fi nancial crisis

Vitamin C and infectious diseases

Non peer reviewe

Mutations affecting the actin regulator WD repeat–containing protein 1 lead to aberrant lymphoid immunity

Background: The actin-interacting protein WD repeat–containing protein 1 (WDR1) promotes cofilin-dependent actin filament turnover. Biallelic WDR1 mutations have been identified recently in an immunodeficiency/autoinflammatory syndrome with aberrant morphology and function of myeloid cells. Objective: Given the pleiotropic expression of WDR1, here we investigated to what extent it might control the lymphoid arm of the immune system in human subjects. Methods: Histologic and detailed immunologic analyses were performed to elucidate the role of WDR1 in the development and function of B and T lymphocytes. Results: Here we identified novel homozygous and compound heterozygous WDR1 missense mutations in 6 patients belonging to 3 kindreds who presented with respiratory tract infections, skin ulceration, and stomatitis. In addition to defective adhesion and motility of neutrophils and monocytes, WDR1 deficiency was associated with aberrant T-cell activation and B-cell development. T lymphocytes appeared to develop normally in the patients, except for the follicular helper T-cell subset. However, peripheral T cells from the patients accumulated atypical actin structures at the immunologic synapse and displayed reduced calcium flux and mildly impaired proliferation on T-cell receptor stimulation. WDR1 deficiency was associated with even more severe abnormalities of the B-cell compartment, including peripheral B-cell lymphopenia, paucity of B-cell progenitors in the bone marrow, lack of switched memory B cells, reduced clonal diversity, abnormal B-cell spreading, and increased apoptosis on B-cell receptor/Toll-like receptor stimulation. Conclusion: Our study identifies a novel role for WDR1 in adaptive immunity, highlighting WDR1 as a central regulator of actin turnover during formation of the B-cell and T-cell immunologic synapses

Human resources for health policies: a critical component in health policies

In the last few years, increasing attention has been paid to the development of health policies. But side by side with the presumed benefits of policy, many analysts share the opinion that a major drawback of health policies is their failure to make room for issues of human resources. Current approaches in human resources suggest a number of weaknesses: a reactive, ad hoc attitude towards problems of human resources; dispersal of accountability within human resources management (HRM); a limited notion of personnel administration that fails to encompass all aspects of HRM; and finally the short-term perspective of HRM. There are three broad arguments for modernizing the ways in which human resources for health are managed: • the central role of the workforce in the health sector; • the various challenges thrown up by health system reforms; • the need to anticipate the effect on the health workforce (and consequently on service provision) arising from various macroscopic social trends impinging on health systems. The absence of appropriate human resources policies is responsible, in many countries, for a chronic imbalance with multifaceted effects on the health workforce: quantitative mismatch, qualitative disparity, unequal distribution and a lack of coordination between HRM actions and health policy needs. Four proposals have been put forward to modernize how the policy process is conducted in the development of human resources for health (HRH): • to move beyond the traditional approach of personnel administration to a more global concept of HRM; • to give more weight to the integrated, interdependent and systemic nature of the different components of HRM when preparing and implementing policy; • to foster a more proactive attitude among human resources (HR) policy-makers and managers; • to promote the full commitment of all professionals and sectors in all phases of the process. The development of explicit human resources policies is a crucial link in health policies and is needed both to address the imbalances of the health workforce and to foster implementation of the health services reforms

From staff-mix to skill-mix and beyond: towards a systemic approach to health workforce management

Throughout the world, countries are experiencing shortages of health care workers. Policy-makers and system managers have developed a range of methods and initiatives to optimise the available workforce and achieve the right number and mix of personnel needed to provide high-quality care. Our literature review found that such initiatives often focus more on staff types than on staff members' skills and the effective use of those skills. Our review describes evidence about the benefits and pitfalls of current approaches to human resources optimisation in health care. We conclude that in order to use human resources most effectively, health care organisations must consider a more systemic approach - one that accounts for factors beyond narrowly defined human resources management practices and includes organisational and institutional conditions

Pengaruh Implementasi Variabel Crime Prevention Through Enviromental Design terhadap Persepsi Rasa Aman Penghuni Perumahan Wisma Permai Timur Surabaya

Permukiman dan kriminalitas menjadi hal yang penting untuk diteliti karena Perumahan sebagai tempat tinggal bagi masyarakat, menyimpan potensi menjadi ruang yang tidak aman (dari kriminalitas),dan hal ini menjadi isu terutama di kota-kota besar,baik itu di Indonesia maupun di luar Indonesia. Perumahan Wisma Permai Timur sebagai salah satu Perumahan yang menerapkan Konsep Crime Prevention Through Enviromental Design atau CPTED, lalu apakah dengan penerapan CPTED ini akan mempengaruhi persepsi rasa aman penghuninya. Adapun tujuan dari penelitian ini adalah untuk menggambarkan bagaimana hubungan yang terbentuk antara rasa aman dan penerapan variabel CPTED. Dalam penelitian ini Metodologi yang digunakan dalam penelitian adalah metode campuran dengan pendekatan rasionalitstik, , pertama adalah melakukan pengamatan di lapangan untuk mengidentifikasi apa yang sudah diterapkan di Perumahan khususnya dalam koridor CPTED. Langkah selanjutnya adalah menentukan tingkat penerapan variabel CPTED dan selanjutnya akan dicari hubungan atau keterkaitannya melalui uji korelasi, dan regresi linear berganda. Berdasarkan serangkaian analisis didapatkan bahwa terdapat hubungan antara variabel CPTED yang diterapkan di Perumahan wisma permai timur. Yang pada akhirnya merujuk pada suatu rekomendasi dimana variabel penguatan teritori adalah yang paling mempengaruhi, sehingga aspek penguatan identitas baik dari elemen fisik maupun non fisik adalah yang paling mempengaruhi rasa aman penghuni Perumahan wisma permai timu