The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in the Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach was used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables

Analisis Pengaruh Kualitas Layanan, Nilai Pelanggan Terhadap Kepuasan Pelanggan Dan Perilaku Pascapembelian (Studi pada Pelanggan Hypermart Manado)

Tujuan penelitian ini adalah menganalisis signifikansi pengaruh Kualitas Layanan dan Nilai Pelanggan terhadap Kepuasan Pelanggan dan Perilaku Pascapembelian. Populasi dalam penelitian ini adalah konsumen yang menjadi pelanggan pada Hypermart di kota Manado. Teknik sampling yang dilakukan adalah insidental sampling dan jumlah resonden yang dianalisis berjumlah 278 sample dengan Path analysis. Kriteria yang dipilih oleh peneliti adalah Mahasiswa/i Universitas Sam Ratulangi, PNS kota Bitung, dan Pegawai di RSUD Bitung yang pernah berbelanja di Hypermart Manado. Kualitas Layanan memiliki pengaruh signifikan terhadap Kepuasan Pelanggan. Nilai Pelanggan memiliki pengaruh signifikan terhadap Kepuasan Pelanggan. Kualitas Layanan memiliki pengaruh tidak signifikan terhadap Perilaku Pascapembelian. Nilai Pelanggan memiliki pengaruh tidak signifikan terhadap Perilaku Pascapembelian. Kepuasan Pelanggan memiliki pengaruh signifikan terhadap Perilaku Pascapembelian Kata kunci: kualitas layanan, nilai pelanggan, kepuasan pelanggan dan perilaku pascapembelia

ANALISIS SOFTSKILL SISWA MELALUI MODEL PEMBELAJARAN PROJECT BASED LEARNING (PJBL) DI SMK PPN TANJUNGSARI

Profil lulusan SMK dituntut menguasai kompetensi program keahlian dan kewirausahaan baik untuk memenuhi tuntutan dunia kerja maupun mengikuti pendidikan tinggi sesuai dengan kejuruannya. Tuntutan dunia kerja dan perguruan tinggi membutuhkan lulusan yang memiliki soft skill yang baik. Soft skill tersebut dapat dikembangkan melalui kegiatan pembelajaran di kelas dan tidak terlepas dari peran seorang guru, maka dibutuhkan model pembelajaran yang membangun pengetahuan serta meningkatkan kemampuan tersebut. Model pembelajaran berbasis proyek atau project based learning (PJBL) adalah salah satu model pembelajaran yang didasarkan pada konstruktivisme yang mendukung keterlibatan siswa dalam situasi pemecahan masalah dengan mengerjakan sebuah proyek. Tujuan dari penelitian ini yaitu mengetahui kemampuan siswa dalam memecahkan masalah, mengelola informasi, keterampilan kepemimpinan, bekerja sama, dan berkomunikasi. Responden dalam penelitian ini yaitu kelas XI-K APHP SMK PPN Tanjungsari Tahun Ajaran 2018/2019 dengan jumlah 31 orang. Jenis penelitian yang digunakan yaitu penelitian tindakan kelas (PTK) sebanyak 3 siklus yang terdiri dari empat tahapan dari setiap siklusnya. Pengumpulan data dalam penelitian ini dilakukan melalui observasi, angket, dan lembar kerja siswa (LKS). Hasil observasi dan angket dari kelima soft skill siswa seluruhnya berkategori baik. Hasil LKS aspek kemampuan memecahkan masalah berkategori sangat baik.;Profile of SMK graduates are required to master the competency of the expertise and entrepreneurship programs both to meet the demands of the world of work and to follow tertiary education in accordance with their vocational. The demands of the world of work and higher education require graduates who have good soft skills. Soft skills can be developed through learning activities in the classroom and can not be separated from the role of a teacher, it takes a learning model that builds knowledge and improves these abilities. The project based learning model (PPA) is a learning model based on constructivism that supports student involvement in problem solving situations by working on a project. The purpose of this study is to determine students' abilities in solving problems, managing information, leadership skills, working together, and communicating. Respondents in this study were class XI-K APHP Tanjungsari Vocational School 2018/2019 with a total of 31 people. This type of research is classroom action research of 3 cycles consisting of four stages of each cycle. Data collection in this study was carried out through observation, questionnaires, and student worksheets (LKS). The observations and questionnaires of the five soft skills of the students were all in the good category. The results of LKS aspects of the ability to solve problems categorized very well

PERTANGGUNGJAWABAN PIDANA PELAKU ANAK DIBAWAH UMUR TERHADAP PENCEMARAN NAMA BAIK DI MEDIA SOSIAL

Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana pengaturan  pencemaran nama baik di media sosial dan bagaimana pertanggungjawaban pidana anak pelaku pencemaran nama baik yang dilakukan lewat media sosial. Dengan menggunakan metode penelitian yuridis normatif, disimpulkan: 1. Pengaturan Tindak pidana pencemaran nama baik yang dilakukan melalui media sosial diatur dalam pasal 27 ayat 3 Undang-Undang Nomor 11 Tahun 2008 tentang Penyalahgunaan Informasi, Teknologi dan Elektronik yang pada prinsipnya diatur bahwa : termasuk tindak pidana  penghinaan yang dilakukan lewat media sosial dengan ancaman pasal 27 ayat 3 Undang-Undang Nomor 11 Tahun 2008 yang telah disempurnakan dengan Undang-Undang Nomor 19 Tahun 2016. Dalam Pasal 27 ayat 3 Undang-Undang nomor 11 Tahun 2008 diatur tentang delik pencemaran nama baik lewat sosial media sbb: Setiap orang dengan sengaja dan tanpa hak mendistribusikan dan/ atau mentransmisikan dan / atau membuat dapat diaksesnya Informasi Elektronik  dan/atau Dokumen  Elektronik  yang  memiliki  muatan  penghinaan dan/atau pencemaran nama baik. 2. Pertanggungan jawab pidana pelaku anak dibawah umur yang melakukan pencemaran nama baik melalui sosial media  tidak serta merta di lakukan proses peradilan pidana melainkan penyidik akan memeriksa terlebih dahulu apakah ia mampu bertanggung jawab secara hukum dan apakah ancaman hukumannya diatas 7 tahun penjara untuk memenuhi persyaratan dilakukannya proses diversi. Adapun syarat diversi adalah : Undang-Undang Nomor 11 Tahun 2012  dalam pasal 7 ayat 2 (dua) menyebutkan bahwa syarat perkara anak yang wajib dilakukan upaya diversi. Kata kunci: Pertanggungjawaban Pidana, Pelaku, Anak Dibawah Umur, Pencemaran Nama Baik, Media Sosia

Scanning Electron Microscopy of the Irradiated Mouse Bladder Urothelium

The luminal surface of mouse bladder urothelium was studied by scanning microscopy 1 year after irradiation with 0, 10 and 20 Gy respectively. The controls that were anaesthetized only displayed surface characteristics indistinguishable from normal urothelium. Irradiation with 10 Gy did not result in marked overall changes in the scanning electron microscopic features of the luminal aspect, but in some areas alterations comparable to the alterations after 20 Gy were observed. After irradiation with 20 Gy focal hyperplastic areas, superficial early ulceration and dedifferentiation of cover cells were seen. The dedifferentiation to featureless cells is probably not associated with increased proliferation, which in focally hyperplastic areas gives rise to a cobblestone or fuzzy appearance with small superficial cells and with many different surface features. The featureless cells may represent degenerative or agonal changes only, but a preneoplastic nature cannot be ruled out

PENGARUH PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN X DI JAKARTA PUSAT

Feren Khairunnisa, 2020: The Effect of Training And Work Discipline On Employee Performance At Company X In Central Jakarta, Thesis, Jakarta: Bachelor’s Degree of Management, Management, Faculty of Economics, State University of Jakarta. The pupose of this research are: To find out 1) Description of training, work discipline, and employee performance at company X in Central Jakarta, 2) The effect of training on employee performance at company X in central Jakarta, 3) the effect of work discipline on employee performance at company X in central Jakarta, 4) Research this was done to 98 employee’s consisting of 68 staff and 30 managers of sub division company X. the technique used in data collection is the survey method by interviewing and distributing questionnaires and then processed using the SPSS version 24 program. This research uses descriptive and explanatory analysis. The result obtained from the regression show that there is a positive and significant effect between training for employee performance, and a positive and significant effect between work discipline on employee performance. Keywords: Training, Work Discipline, Employee Performanc

Strategi Public Relation PT. XC Cleanindo melalui Event Fun Friendship Gathering (FFG)

Salah satu unsur penting yang jadi pusat perhatian dalam industri perhotelan adalah kebersihan serta berbagai fasilitas yang disediakan. Dua aspek inilah yang nantinya akan menentukan first impression dari pelanggan terhadap hotel tersebut. Untuk itu industri perhotelan pelu untuk bekerja sama dengan industri kebersihan dan sanitasi untuk mendukung aktivitasnya dalam menjaga kebersihan fasilitas yang disediakan. iClean adalah salah satu industri yang bergerak dalam bidang kebersihan dan sanitasi sebagai support industri pariwisata dalam menjaga kebersihan fasilitas. Namun keberadaanya belum terdengar merata ke seluruh Indonesia. FFG merupakan salah satu event yang cukup populer di industri bisnis perhotelan. Untuk itu iClean bergabung menjadi anggota event FFG sebagai sarana bagi iClean untuk memperkenalkan brand mereka kepada seluruh leader hotel di seluruh Indonesia. Melalui strategi public relations yang dijalankan, iClean berusaha untuk memperkenalkan brand nya sebagai cleaning chemical lokal yang berkualitas dan juga berkredibilitas. Penelitian ini menggunakan pendekatan penelitian kualitatif â deskriptif dengan menggunakan metode studi kasus. Data yang diperoleh melalui wawancara terhadap founder dan public relations iClean. Hasil penelitian yang menyatakan bahwa iClean telah melakukan 7 ruang lingkup kerja public relations sebagai bentuk strategi iClean memperkenalkan brand nya melalui event sebagai sarananya

Gelandangan Kepung Kota Semarang, 1950-1964: Kedatangan, Kehidupan, dan Penanggulangan

The This research examines the phenomenon of homelessness in Semarang throughout 1950-1964 with a problem formulation, (a) what is the process of the rise of homelessness in Semarang City? (b) how do homeless people survive amidst the tumultuous economy in Semarang?, (c) what are the government's efforts to solve this problem? The research method used is a historical research method consisting of heuristics, source criticism, interpretation and historiography. Primary sources used include contemporary newspapers such as Suara Merdeka in 1954th and 1964th, the locomotive 1950th and 1955th, the Preangerbode 1953th, democratic socialist daily newspaper in 1962th. Additionally This research is also supported by secondary sources in the form of previous study literature. The results of this research show that this phenomenon is caused by urbanization, economic competition and disasters. They live and live uncertainly. The government has tried to provide compensation, provide housing camps, including plans to transmigrate homeless people outside Java to solve this problem. Keywords: homeless, social, Semarang city

Pengaruh Eefktivitas Sistem Pemungutan PPN Dan Pengawasan Sistem Pemungutan PPN Terhadap Kepatuhan Wajib Pajak Pengusaha Vape (Studi Kasus Rokok Elektrik Pada Pengusaha Vape Yang Bergabung Dengan APVI di Indonesia Tahun 2019

This study discusses the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This a case study of ecigarettes on vape entrepreneurs who were members of APVI (Association of Personal Vaporizer in Indonesia) in 2019. The purpose of this study was to analyze the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This research was conducted using a quantitative approach. The population was taxpayers who were members of APVI in 2019. The sample consisted of 116 respondents who were determined using the Slovin formula. The data analysis methods used included instrument tests consisting of validity tests, reliability tests, and descriptive statistics; assumption test; and statistical analysis consisting of multiple linear regression analysis, t test, F test, correlation coefficient and coefficient of determination (R2) carried out using the SPSS 26 application for windows. Based on the results of the study, it was found that the effectiveness of the VAT collection system has a significant influence with a tcount of 26.805 and the supervision of the VAT collection system has a significant influence with a tcount 19.323. The results of the simultaneous test (F test) show an Fcount value of 406.697 with a significance value (0.000 <0.05), so the hypothesis that the effectiveness of the VAT collection system and the supervision of the VAT collection system influence vape entrepreneur taxpayer compliance is accepted. Simultaneously these two variables have an influence of 87.8%

HUBUNGAN BODY IMAGE DENGAN STATUS GIZI PADA REMAJA DI DESA KEMA II

Adolescents are a group that is vulnerable to nutritional problems. One of the physiological needs that must be met by each individual is nutritional status. The balance of nutritional intake and nutritional needs is very important in achieving optimal health. One of the factors that influence nutritional status is body image. This study aims to determine the significant relationship between body image and nutritional status in adolescents in Kema II Village. Correlation descriptive research design with a cross-sectional approach. The sampling method used is purposive sampling. The sample in the study amounted to 81 people, the data were collected using a questionnaire and measuring instruments microtoise and digital scales. The results: the description of the nutritional status of the majority of adolescents is in the normal category, namely 64 respondents (79.0%), the majority of adolescent body image images are in the moderate category, namely 60 respondents (74.1%), a significant relationship between body image and nutritional status in adolescents in Kema II Village with p value = 0.015 &lt;0.05 and r value = - 0.269 which means it has a weak relationship with a negative relationship direction. Recommendation: This research is aimed at adolescents in order to maintain nutritional status in the normal category and maintain a positive body image and also for future researchers to be able to conduct more specific research on gender (male and female) and can examine other factors such as physical activity. . &nbsp