PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and regulations themselves. This study aims to empirically prove the effect of capital intensity, corporate social responsibility, and financial distress on tax avoidance. The population used in this study is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange for the 2021-2022 period. Sample selection using purposive sampling. Based on the sample selection criteria for manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange, 71 company samples were obtained. The type of data used in this study is secondary data, data collection methods using documentation methods. The data analysis methods used are multiple linear regression analysis and robust analysis using the STATA program. The results of the study concluded that (1) capital intensity affects tax avoidance. (2) Corporate social responsibility has no effect on (tax avoidance). (3) Financial distress has effect on tax avoidance. Keywords: Capital Intensity, Corporate Social Responsibility, Financial Distress, Tax Avoidanc

Ethnicity and the Performance of Identity

This essay looks into the novels of two Indonesian women writers, Perempuan Kembang Jepun (Lan Fang 2009) and Dimsum terakhir (Clara Ng 2006), which depict the struggles of the major female characters in negotiating their ”hybrid” identities amidst the pulls from various opposing forces that try to impose and define their identities. Both works were published in the post-New Order Indonesia, where identity politics seems to dominate the political and cultural realms. Both Lan Fang and Clara Ng try to problematize the rigid and monolithic sense of cultural identity that had been inculcated by the previous regime through its aggressive assimilation policy and imposition of the state ideology of unity. The essay aims at examining different strategies employed by both authors in redefining identity through approaches that see identity as a fluid, non-essentialist, and on-going process rather than a given entity or label that can be simply inscribed on individuals

FREKUENSI ADEGAN EROTIS PADA FILM KOMEDI INDONESIA (Analisis Isi Film Kawin Kontrak karya Ody C. Harahap 2008)

Theme or film genre that is often becomes choice of the sine’s or the Indonesia producers is drama , horor, romantic comedy and comedy. From some Indonesia film themes that is frequently emerges there are one things generating more attention from public is films displaying sex scenes. From the phenomenon generates morale impact, social and psychological especially at the rising generation. In this research researcher chooses comedy film Kawin Kontrak. This film seen anxious for adaptation American Pie. Sex comedy which is popular a real in that America saving warm feeling of moralistic which interesting. Blankness of morale in Kawin Kontrak is not because of of course is negated or broken. Seen there are effort frames this sex comedy with a kind of morale. This story base premise is, three graduate SMU obsession at sex wish to channel desire they are without impinging religion order (Islam) what prohibits sex outside marrying. And simply marry contract has become industry in area Puncak, Bogor. This research method is content analysis. By using analysis contents of will obtain a result or understanding to various contents of messages of communications submitted by other media or information source objectively systematic and. In this case researcher wish to know apparition frequency of erotic scene in film Kawin Kontrak. Result of research is obtained by three categories from element of erotic scene that is section, enthusiastic and sex activity. So from third the category is gotten by conclusion from two koder and frequency result which has been calculated. At index Reliabilities, Reliability acting for researcher and coder I is gotten by number index reliability equal to 80%. Reliability to dialogue for researcher with coder I is gotten by number index reliability equal to 87%. Reliability acting for researcher with coder II is gotten by number index reliability equal to 87%. Reliability dialogues for researcher with coder II in making a point index reliability equal to 80%. Agreement value assumed by reliable, according to Holsty agreement between coding to 75% to mean correlation of agreement of enough reliable. At sexy category there is at scene 19, 40 and 53 with number of frequencies counted 4 or 3%. Enthusiastic category at scene 6, 7, 9, 10, 11, 13, 15, 19, 21, 22, 23, 28, 30, 32, 39, 44, 48, 49, 54, and 68 with number of frequencies 24 or 18%. And at sexual activity category at scene 6, 7, 20, 24, 25, 29, 30, 32, 35, 44, 48, 57 and 69 with number of frequencies 17 or 13%. So apparition frequency of erotic scene in this film to totalize entirety 45 scene or 34% from visual category and dialogue

PROGRAM PENGEMBANGAN AGROBISNIS HOLTIKULTURA DENGAN METODE POLICY ANALYSIS MATRIX

Secara umum, tujuan evaluasi ini adalah untuk mengetahui sejauh mana keberhasilan program pengembangan agribisnis berbasis hortikultura yang telah dijalankan oleh Direktorat Jendral Bina Produksi Tanaman Hortikultura. Evaluasi keberhasilan program menggunakan indikator makro yang meliputi perkembangan produksi dan produktivitas komoditas hortikultura, perkembangan pembentukan nilai tambah nasional, dan perkembangan kontribusi terhadap kemandirian pangan nasional; sedangkan indikator mikro meliputi tingkat profitibilitas usaha tani hortikultura, tingkat daya saing, dan kendala serta masalah yang dihadapi dalam pelaksanaan program PPAH

Aplikasi Pengolahan Data Persediaan Barang di Pg Jatitujuh

Perkembangan teknologi dan ilmu pengetahuan pada masa globalisasi ini di rasakan semakin canggih. Semakin ini merupakan hasil dari pemikiran manusia yang semakin maju. Perkembangan ini sendiri tidak lepas dari komputer juga memegang peran penting dalam teknologi informasi sehingga melalui komputer kita bisa mendapatkan informasi yang kita butuhkan tanpa keterbatasan ruang dan waktu. Produksi Gula yang dihasilkan rata-rata 96.500 ton per tahun. Dimana pihak Pabrik hanya mempunyai data berupa dokumentasi atau masih tersimpan dalam bentuk arsip, sering kali terjadi kehilangan data yang sudah ada, perlu waktu cukup lama untuk mencari data tersebut. Dalam pengolahan datanya belum memiliki suatu database yang baik untuk media penyimpanan informasi dari jumlah persediaan barang yang terjadi. Di bandingkan pengolahan data yang manual, pengolahan data secara terkomputerisasi lebih memiliki kelebihan diantaranya pengolahan data yang cepat dan akurat, dapat menyediakan informasi yang bersifat akurat, relevan dan tepat waktu. Permasalahan yang biasanya di hadapi oleh di Pabrik Gula Jatitujuh seperti tidak tersedianya informasi secara tersistem mengenai beberapa laporan atau report yang berhubungan data persediaan barang

Peningkatan Pemahaman Dan Prestasi Siswa Dalam Belajar IPS Tentang Perubahan Sosial Budaya Dan Globalisasi Melalui Metode Pembelajaran Mind Mapping Pada Siswa Kelas IX Semester I UPTD SMPN 2 Ngadiluwih Kecamatan Ngadiluwih Kabupaten Kediri

Kenyataan di lapangan nilai mata pelajaran  Ilmu Pengetahuan Sosial relatif masih rendah. Dengan rendahnya nilai tersebut berarti Siswa mengalami kesulitan belajar yang mendasar. Karena rendahnya prestasi belajar ini merupakan salah satu indikasi bahwa Siswa Kelas IX Semester I mengalami kesulitan belajar yang serius. Berdasarkan latar belakang masalah, maka rumusan masalah Penelitian Tindakan Kelas ini adalah sebagai berikut : 1) Apakah Metode pembelajaran Mind Mapping dapat Peningkatan Prestasi Belajar siswa Kelas IX Semester I UPTD SMPN 2 NGADILUWIH Kecamatan Ngadiluwih Kabupaten Kediri. 2)   Bagaimana Metode pembelajaran Mind Mapping siswa dapat Peningkatan Prestasi Belajar siswa. Berdasarkan rumusan masalah dan tujuan penelitian di atas maka hipotesis tindakan dalam Penelitian Tindakan Kelas ini adalah : "Metode pembelajaran Mind Mapping dapat Peningkatan Prestasi Belajar Ilmu Pengetahuan Sosial Siswa Kelas IX Semester I UPTD SMPN 2 Ngadiluwih  Kecamatan Ngadiluwih Kabupaten Kediri". Berdasarkan hasil penelitian dan hasil belajar maka dapat disimpulkan bahwa Metode pembelajaran Mind Mapping yang diterapkan guru dapat menigkatkan prestasi belajar IPS materi Peninggalan Sejarah Hindhu-Budha dan Islam pada Siswa Kelas IX Semester I UPTD SMPN 2 Ngadiluwih Kecamatan Ngadiluwih  Kabupaten Kediri. Sebelum penelitian rata-rata 59.00, Siklus I 75,50  Siklus II mencapai rata-rata 85,50 maka ada peningkatan dibanding sebelum penelitian sebesar 26,50  ada peningkatan yang cukup signifikan. Berdasarkan kesimpulan diatas agar prestasi belajar IPS Kelas IX meningkat, maka disarankan menerapkan Metode pembelajaran Mind Mapping kepada siswa

MENINGKATKAN KEMAMPUAN BERFIKIR KRITIS DAN HASIL BELAJAR SISWA MELALUI MODEL PROBLEM BASED INSTRUCTION DENGAN PENDEKATAN INKUIRI

Tujuan dari Penelitian Tindakan Kelas (PTK) ini adalah untuk mengetahui sejauh mana peningkatan motivasi dan hasil belajar siswa pada pelajaran Pengelolaan Administrasi Perpajakan melalui Model Pembelajaran Berbasis Masalah (Problem Based Instruction). Subjek penelitian adalah siswa Kelas XI AK-1 SMKN 2 Palu Tahun Pelajaran 2017–2018 berjumlah 39 orang siswa. Dalam Penelitian Tindakan Kelas (PTK) ini dilakukan dalam 3 siklus, dari hasil tindakan yang dilakukan terbukti dapat meningkatkan hasil belajar siswa dengan mencapai standar ideal. Dari 60,64% pada siklus I, dapat meningkat menjadi 70,64% pada siklus II, dan siklus ke III 82,13%. Hasil penelitian tindakan ini menunjukkan bahwa motivasi siswa ada peningkatan sehingga hasil belajar siswa pada pelajaran Pengelolaan Administrasi Perpajakan melalui Model Pembelajaran Berbasis Masalah (Problem Based Instruction) meningkat dengan ketuntasan mencapai 97,50  %

The Increase of Periodontal Tissue in Type 2 Diabetes Mellitus Patients Based on Index CPITN

The prevalence of periodontal disease in Indonesia for all age groups has reached 96.58%. Periodontal disease has been identified as a consequence of diabetes mellitus (DM). The purpose of this study is to determine the differences of periodontal tissues in type 2 diabetes and non-diabetic patients based on CPITN index (Community periodontal index of Treatment index). This study employed case control design. The population of the study consisted of 3.544 visits in the Internal Disease Polyclinic of RSUD Cimahi Cibabat in January 2015. The samples for case group were 50 people (diabetes mellitus type 2) and control group were 50 people (non-DM). The sampling technique used accidental sampling. The study was conducted in 2015 by conducting measurement of periodontal pocket depth using CPITN index. The analysis of data was carried out with independent T test. The results show that the average pocket depth based on CPITN index in the case group of type 2 DM (4.26) is greater than control group of patients without DM (3.14). There is different condition on the periodontal tissue in the group of type 2 diabetes (value-p = 0.002 <0.05). The awareness in increasing the oral health protection is done by providing consultation related to blood glucose

Eksistensi Spiritualitas Guru Pendidikan Islam dalam Pembinaan Kompetensi Kepribadian

Abstract: The perspective of Islamic education provides clearinsight that the existence of teacherspirituality is the actualization of Nafsiahpowers (al-'aql, al-qalb and al-nafs) and spiritual (al-ruh and al-fitrah) on a variety of educational activities. Islamic education teachers are often recognized as having good personalities such ascaring, graceful, tawâdu', and wise, giving convenience, rehearsing the learning process, exemplifying a practice, providing punishment for guidance, giving forgiveness and praise.The study of the existence of Islamic education teacher spirituality has confirmed the relevance of teacher spirituality in coaching the teacher's personality competence. The actualization of teacher spirituality can be seen from the characteristics of Islamic education teachers as mu'allim/Ustaz, murabbi, muaddib, mudarris, mursyid, whohaveintegrity such as scholarly, attitudes and behavior patterns in the implementation of the duties and responsibilities of education. Teacher spirituality potential can be known by the proper resources that must be seen from al-Qur'an and Sunnah, as well as thought of both classical and contemporary Islamic educationleaders.أشارت التربية الإسلامية إلى أن روحانية المدرّس هي أنشطة القوى النفسية (العقل والقلب والنفس) وروحانية الروح والفطرة في كثير من الأنشطة التربوية. هناك أشكال من سلوكيّات مدرس التربية الإسلامية المعترف بالمدرس ذى شخصية جيّدة هو المدرّس المتصف بالرحمة، والحلم، والصبر والتواضع، والحكمة، والمسهّل،  والمكرّر في أداء التدريس، ويأتي بالمثال في العمل، ويأتي بالعقاب تأديبا، ويتصّف كذلك بالعفو والحمد.  وإن الدراسة القائمة  تجاه وجود روحانية مدرّس التربية الإسلامية تؤكّد وجود أهمية روحانية مدرس التربية الإسلامية في ضوء ترقية الكفاية الشخصية للمدرّس. ووجود هذه الروحانية يتمثّل في مميّزات مدرّس التربية الإسلامية وهي في كونه معلّما/أستاذا، ومربّيا، ومؤدّبا، ومدرّسا، ومرشدا ذا شموليّة بين العلميّة والسلوكية في أداء وظيفته التربوية.  وهذه الروحانية للمدرس عُرفت من المصادر المناسبة، ويجب أن تنبع من القرآن والسنة وأفكار العلماء والخبراء في التربية الإسلامية قديما وحديثا