MODERATING GOOD CORPORATE GOVERNANCE EFFECT SALES GROWTH, CONSERVATISME ACCOUNTING AND LIQUIDITY RISK TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Manufaktur dan Jasa Keuangan Terdaftar BEI)

ABSTRACT          The principles of good corporate governance can weaken the relationship between liquidity risk and tax aggressiveness. provide empirical evidence of the influence of accounting conservatism, sales growth, and liquidity on tax aggressiveness. Tax aggressiveness is influenced by factors in the sales growth variable, accounting conservatism, and liquidity. Research adds control variables, namely company size and leverage by corporate governance (GCG) can strengthen or weaken the tax aggressiveness of case studies on the Indonesia Stock Exchange. The hypothesis in this study was tested using a statistical linear regression model tool, testing 3 models 1) a moderating approach (2) with moderation, (3) good corporate governance as an independent variable.          The  research samples from the annual financial statements of companies engaged in the consumption industry listed on the Indonesia Stock Exchange. The purposive sampling method and 15 selected consumption industry manufacturing companies according to the criteria from the 2011-2017 period were selected as the study sample. The analytical method in this study uses multiple regression analysis, classic assumption test and hypothesis testing by adding to the moderation of Good Corporate Governance.          Effect sale growth, the test results that accounting conservatism have no significant effect on tax aggressiveness fail to reject Ho or be accepted, while sales growth does not affect tax aggressiveness means H₂ fails to reject the hypothesis and, liquidity does not significantly influence tax aggressiveness means H₃ is rejected. Whereas based on the F test, it was found that accounting conservatism, sales growth, and liquidity simultaneously had an effect on tax aggressiveness. This study proved the role of implementing good corporate governance strengthened to reduce the occurrence of tax aggressiveness. The sensitivity test results show that proxy (2) is better or more accurate than proxy (1 and 3) based on the negative value to R square and higher classification accuracy. Keywords: Good corporate governance, accounting conservatism, sales growth, liquidity, size, leverage tax aggressivenes

GOOD CORPORATE GOVERNANCE, CONSERVATISM ACCOUNTING, REAL EARNINGS MANAGEMENT, AND INFORMATION ASYMMETRY ON SHARE RETURN

This study aims to analyze the influence of accounting conservatism, real earnings management, and information asymmetry on stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as sample research is 44 companies with observations for three years. Pursuant to purposive sampling method, total of research sample is 132 financial reports and annual reports. The results of this study indicate: (1) Good corporate governance has a significant negative effect on stock return with a significance value of 0.0020.050; (2) Conservatism with accrual-based conservatism proxy has a significant negative effect on stock return with a significance value of 0.032 0.050; (3) Real earnings management with the proxy of discretionary cash flow has no effect on stock return with a significance value of 0.050; and (4) Information asymmetry with proxy of bid-ask spread has no effect on stock return with significance value of 0.453 0.05

Pelaksanaan Kewenangan Direktur Jenderal Pajak Untuk Mengurangi Atau Membatalkan Sengketa Pajak

Taxation Laws Rules and regulations are still under supervision by the Ministry of Justice and Human Rights with the operational implementation by the Director General of Taxation in terms of both formal and material law. For the oversee this acceptance, it is necessary to peratuan tax legislation is clear, unequivocal and there is no overlapping, so wajip taxes or taxpayers can more obedient, and a sense of justice has high accountability. It may indirectly increase state revenue and the authority to enforce the law. The research method used by the authors in the discussion of this research, is the normative research methods, which outlines what the applicable tax law is in conformity with the norms of other formal legal. According to the Tax Act No. 28 of 2007, Article 36 of the Director General of Taxes may also decide to reduce, correct, cancel or eliminate penalties and interest and administration of tax assessment issued. As for the decision process of determining the tax to be paid, so the moot court in the Director General of Taxes. Courts are decided in accordance with the Tax Court Act No. 14 of 2002, is the principal authority under the power of the judiciary, can run with the principles of the judicial process, which is low cost, fast and fair. With the recent reform Tax Courts embrace principles Cheap, Fast, Simple and Fair

Bagatelle: Penciptaan Musik Dalam Format Duet Biola Dan Gitar

Bagatelle berarti sebuah komposisi musik yang pendek untuk piano. Namun demikain, dalam perkembangannya komposisi bagatelle tidak terbatas hanya digubah untuk piano saja, melainkan juga sudah digubah untuk instrumen selain piano. Bentuknya  komposisinya adalah AB atau ABA. Pemakaian bentuk ABA biasanya untuk mewakili dua mood yang kontras antara yang ritmis A dengan yang B. Dengan kembalinya ke A karya ini bersifat melingkar, membuatnya balans dan simetris. Ide dalam penciptaan musik  bagatelle ini muncul  terinspirasi  dari ketertarikan penulis dalam menyaksikan Ujian kompentesi  di auditorium musik Fakultas Seni Pertunjukan ISI  Yogyakarta. Salah satu repertoar yang dibawakan Bagatelle untuk piano op. 3, op. 119  karya Beethoven. Menurut  pengamatan penulis bentuk musik bagatelle dari segi komposisinya sangat menarik, terdapat kebebasan dalam  mengungkapan ide-ide kreatif dan imajinatif komponisnya.  Perancangan komposisi bagatelle ini intinya menuangkan ide penulis dalam memadukan dua karakter instrument musik Biola dan Gitar, dengan penekanan pada penggarapan ritme, melodi dan  harmoni sehingga menjadi sebuah integritas. Hasil karya ini nantinya selain sebagai apresiasi musik di multimedia, juga sebagai salah satu materi  mata kuliah komposisi 1 pada prodi penciptaan musik FSP ISI Yogyakarta.AbstractBagatelle: The Creation of Music in Violin and Guitar Duet Format. Bagatelle is a short musical composition for piano. However, nowadays Bagatelle wrote not only for piano but for other instruments. The musical form of Bagatelle, either binary or ternary form. In the binary form of Bagatelle usually represents two contrasting rhythmic features which called A and B. This composition is a rondo, and it makes balance and symmetry. The idea of this Bagatelle inspired by Beethoven’s Bagatelle for solo piano Op. 119, no. 3. Bagatelle is an interesting musical composition because there is a freedom to representing the creative idea and imagination form the composer. The essence of its musical composition is representing the composer’s idea about two different characters of musical instruments: Violin and Guitar with emphasized the integration in rhythm, melody, and harmony. This Bagatelle not only can be used as a music appreciation but also as a material for Composition subject in Prodi Penciptaan Musik, Fakultas Seni Pertunjukan, Institut Seni Indonesia Yogyakarta.Keywords: Bagatelle; violin and guitar; multimedi

DAMPAK PEMEKARAN WILAYAH TERHADAP KEUTUHAN BUDAYA MASYARAKAT DISTRIK AIFAT UTARA DI KABUPATEN MAYBRAT

Penelitian ini bertujuan untuk mengetahui dampak yang muncul dari pemekaran wilayah terhadap keutuhan budaya masyarakat Distrik Aifat Utara kabupaten Maybrat. Metode penelitian yang digunakan untuk mengumpulkan data yaitu observasi,/pengamatan, wawancaram dan dokumentasi. Populasi pada penelitian ini yaitu masyarakat Distrik Aifat Utara, dengan sampel sebanyak 5 orang. Hasil penelitian menunjukkan bahwa pemekaran wilayah memberikan dampak positif terhadap keutuhan budaya masyarakat distrik Aifat Utara hal ini berdasarkan perubahan pembangunan berupa, masyarakat menikmati pelayanan secara continue , pelayanan publik belum dirasakan masyarakat, panen hasil kebun dapat dipasarkan di Ibu Kota dengan efisien dan efektive, perubahan dibidang kesehatan, dan dampak negatifnya yaitu terjadinya konflik kepentingan, budaya yang masuk mempengaruhi adat istiadat, kurangnya kepedulian dan tinggi egoisme pada masing-masing individu. Berdasarkan hasil penelitian dapat disimpulkan bahwa pemekaran wilayah di Distrik Aifat Utara memberikan dampak terhadap keutuhan budaya masyarakat

EVALUASI KINERJA SIMPANG SD NEGERI KARANGASEM Jl. CANDI GEBANG, YOGYAKARTA

Simpang SD Negeri Karangasem merupakan persimpangan yang sering terjadi konflik antar arus contohnya pada sore hari, adapun kemacetan terjadi pada pagi dan sore hari namun di karnakan data yang saya ambil pada masa pandemic maka ada sedikit perubahan. Biasanya macet itu mengakibatkan antrian dijalan Candi Gebang dan tundaan di jalan Super Raya. Persimpangan ini adalah simpang tak bersinyal. Tujuan penelitian ini untuk mengetahui derajat kejenuhan (D J ), tundaan (T) dan peluang antrian (P A ), adapun persamaan yang digunakan sebagai berikut: D J + T G, P A (batas atas peluang dan batas bawah peluang).Waktu pelaksanaan yang dilakukan selama 2 hari, dalam 1 harinya dibagi dalam 3 waktu sesi pengamatan, yaitu pagi ( 08.30 – 10.30 WIB ), siang ( 12.00 – 14.00 WIB ), dan sore ( 16.00 – 18.00 WIB ). Pencatatan tiap sesi dilakukan dengan interval waktu setiap 15 menit selama 2 jam. Hasil yang diketahui pada kondisi eksisting nilai (D J )= 0,98, tundaan (T)= 18,24 det/skr dan peluang antrian (P A )= 38,65-76,40 %. Dari hasil perhitungan didapatkan nilai derajat kejenuhan pada kondisi lapangan sudah melebihi ketentuan, hal ini menyebabkan terjadinya konflik pada simpang berupa tundaan, kemacetan, dan panjang antrian. Solusi yang bisa dilakukan untuk mengatasi permasalahan pada simpang tersebut adalah melakukan penerapan atau pembatasan manajemen lalu lintas (pengalihan jalur)

ANALISIS POTENSI FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN FRAUD PENTAGON PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DALAM BEI PERIODE 2016 – 2020

Penelitian ini bertujuan untuk mengetahui pengaruh dari financial stability, ineffective monitoring, rationalization, pergantian direksi, dan penerapan strategi anti-fraud perbankan terhadap potensi fraudulent financial reporting. Penelitian ini menggunakan data sekunder berupa laporan tahunan bank periode 2016 – 2020. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh sampel sebanyak 135 data. Hasil penelitian ini menunjukkan bahwa financial stability berpengaruh positif terhadap fraudulent financial reporting. Sedangkan ineffective monitoring berpengaruh negatif terhadap potensi fraudulent financial reporting. Selanjutnya, strategi anti- fraud perbankan berpengaruh terhadap potensi fraudulent financial reporting. Kemudian rationalization dan pergantian direksi tidak berpengaruh terhadap potensi fraudulent financial reporting

Observation of direction instability in a fiber ring laser

We report on the observation of a new phenomenon occurring in a fiber ring laser. This phenomenon is about the transition from an initially bidirectional emission of a reciprocal fiber ring laser to a unidirectional emission at a certain pump power threshold. In addition, the final direction is not predefined but appears to be randomly chosen every time the threshold is exceeded. Therefore, we term this new phenomenon direction instability. Furthermore, we provide a first discussion of how the instability threshold is influenced by the length and the loss of the cavity. We show that the threshold follows a power times length scaling, indicating a nonlinear origin

Pelaksanaan Wewenang Direktur Jenderal Pajak Terhadap Pengurangan dan Pembatalan Ketetapan Pajak Menurut Pasal 36 Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP)

One of the potentialrevenuesof the Republic ofIndonesia's most substantialat the present timeisTax. With taxIndonesiatofinancingallactivitiessuch assubsidizingeducation, health and infrastructuredevelopmentfasisilitas, umunelection, foreigndebt, and so on. Increasedtaxrevenuesis emphasizedthe Government.TaxationLawsRulesand regulationsare stillundersupervisionby the Ministryof Justice andHuman Rights withthe operational implementationby the DirectorGeneral ofTaxationin terms of bothformal andmaterial law. For theoverseethis acceptance, it is necessary toperatuantaxlegislationis clear, unequivocaland there is nooverlapping, sowajiptaxesortaxpayers canmore obedient, anda sense ofjusticehashighaccountability. Itmay indirectlyincrease state revenueandtheauthoritytoenforce thelaw.The research method used by the authors in the discussion of this thesis, is the normative research methods, which outlines what the applicable tax law is in conformity with the norms of other formal legal.In fact in the Tax Courts in accordance with the Court of Tax Law No. 14 of 2002, still there is a trial going on in pseudo Director General of Taxes, in which decision-making is not only a clear, straightforward, and not firm. So there is still a lot of doubt on the decision. Application Process at Director General of Tax Objection still embrace the element of lack of justice, costly, time is not erratic decisions. While in the Tax Act are mentioned only 6 (six) months in the making.According to the Tax Act No. 28 of 2007, Article 36 of the Director General of Taxes may also decide to reduce, correct, cancel or eliminate penalties and interest and administration of tax assessment issued. As for the decision process of determining the tax to be paid, so the moot court in the Director General of Taxes.Courts are decided in accordance with the Tax Court Act No. 14 of 2002, is the principal authority under the power of the judiciary, can run with the principles of the judicial process, which is low cost, fast and fair. With the recent reform Tax Courts embrace principles Cheap, Fast, Simple and Fair.Description of the research that has been conducted by the author, the writer suggesting that the Implementation Authority Director General of Taxes on Tax Reduction and annulment According to Article 36 of Law No. 28 of 2007 on General Provisions and Tax Procedures should be advised eliminate