PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020

ABSTRAK “PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020” OLEH: ABDUL GHOPUR NIM: 11473101993 Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh leverage dan profitabilitas terhadap penghindaran pajak dengan komisaris independen sebagai moderasi pada perusahaan pertambangan yang terdaftar di BEI periode 2016-2020. Jumlah sampel penelitian ini sebanyak 9 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan. Analisis data menggunakan PLS (Partial Least Square). Hasil analisis PLS menunjukkan profitabilitas berpengaruh terhadap penghindaran pajak, sedangkan leverage tidak berpengaruh terhadap penghindaran pajak. Hasil lain menunjukkan komisaris independen tidak mampu memoderasi hubungan leverage terhadap penghindaran pajak, dan komisaris independen tidak mampu memoderasi hubungan profitabilitas terhadap penghindaran pajak. Kata Kunci: Leverage, Profitabilitas, Komisaris Independen, dan Penghindaran Paja

HPTLC simultaneous quantification of triterpene acids for quality control of Plantago major L. and evaluation of their cytotoxic and antioxidant activities

A validated high performance thin-layer chromatography (HPTLC) method was developed for simultaneous determination of ursolic acid (UA) and oleanolic acid (OA) contents in Plantago major which were collected from several plantation areas in Indonesia. The cytotoxic effect against two cancer cell lines, SiHa and Hep G2, and antioxidant activity were evaluated using the MTT and DPPH-radical scavenging assay, respectively. The test samples included various extracts of P. major from different plant parts using methanol and water as extracting solvents and pure compounds derived from this plant. The results showed that both plant parts and extracting solvents affected the chemical contents and their biological activities. The contents of UA and OA varied according to the organs and provenances of plant. The highest content of UA (0.22–0.48% dry weight) and OA (0.17–0.33% dry weight) were found in the methanol extract of seed. This extract also exhibited the highest cytotoxic activity (IC50 value: 174.42–246.38 μg/ml), whereas the strongest free radical scavenging activity was obtained from the leaf methanol extract (IC50 value: 263.57 μg/ml). The developed HPTLC method can be used for routine analysis and standardization of P. major crude drugs, extracts, and/or finished products using UA and OA as appropriate markers for anticancer products

Strategi Satuan Tugas Covid-19 Kota Palangka Raya Dalam Penerapan Disiplin dan Penegakan Hukum Protokol Kesehatan

Penelitian ini bertujuan untuk mengetahui bagaimana Strategi Satuan Tugas Covid-19 Kota Palangkara Raya Dalam Menerapkan Disiplin dan Penegakan Hukum Protokol Kesehatan. Metode yang digunakan dalam penelitian adalah metode kualitatif dimana peneliti bertanya secara langsung dengan informan. Sumber data dalam penelitian ini dari data primer dan data sekunder. Teknik pengumpulan data dalam penelitian ini yaitu: observasi, wawancara dan dokumentasi. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan yaitu: 1) observasi, 2) wawancara, dan 3) dokumentasi. Berdasarkan hasil dari penelitian mengenai Strategi Satuan Tugas Covid-19 Kota Palangka Raya Dalam Penerapan Disiplin dan Penegakan Hukum Protokol Kesehatan, masih belum maksimal karena faktor yang menghambat keberhasilan pelaksanaan peraturan penerapan disiplin dan penegakan hukum protokol kesehatan antara lain yaitu:  Tidak memperdulikan covid-19 sehingga terjadi gesekan antara petugas pelaksanaan peraturan dan masyarakat. Hal ini dapat dilihat dari aspek ketepat sasaran, tujuan, program, dan kebijakan

Pelaksanaan Putusan Mahkamah Konstitusi Nomor 35/PUU-X/2012 Terhadap Pengujian Undang-undang Nomor 41 Tahun 1999 Tentang Kehutanan Terkait Dengan Hutan Adat di Provinsi Riau

Forests in Indonesia based on their ownership status consist of State Forest and Private Forest. During this time the Customary Forest's status of possession was included in the State Forest. Because it is considered to violate the constitutional rights of customary law communities, so that Law Number 41 of 1999 concerning Forestry is filed with judicial review. The Forestry Law Test was submitted by the Indigenous Peoples Alliance of the Archipelago (AMAN), the Kenegerian Kuntu Customary Law Community Unit and the Kesepuhan Cisitu Indigenous Community Unit to the Constitutional Court with a registration number 35 / PUU-X / 2012. Based on the Decision of the Constitutional Court Number 35 / PUU-X / 2012 concerning the Testing of Law Number 41 of 1999 concerning Forestry, customary forests are no longer a part of state forest, the category of rights forests within them must be included in customary forests. The formulation of the problem in this study is; (1) How is the Implementation of Constitutional Court Decision Number 35 / PUU-X / 2012 Against Testing of Law Number 41 of 1999 concerning Forestry Related to Customary Forests in Riau Province ?, (2) How is the Position of Customary Forest Post Decision of the Constitutional Court Number 35 / PUU-X / 2012 Against Testing of Law Number 41 of 1999 concerning Forestry? Research is included in normative legal research. Besides that, it also uses empirical legal research by means of interviews to strengthen research. The data used primary and secondary data, analyzing the data descriptively analytically and deductively drawing conclusions. The implementation of the Constitutional Court Decision Number 35 / PUU-X / 2012 was carried out by the Government (in this case the Ministry of Environment and Forestry of the Republic of Indonesia) through the Republic of Indonesia Minister of Environment and Forestry Regulation Number: P.32 / Menlhk-Setjen / 2015 concerning Forests The rights, the implementation of the two stages are: (1) Recognition of the existence of indigenous peoples or customary rights through Regional Regulations, in Riau Province this is the main problem, because there is no Regional Regulation that recognizes the existence of indigenous peoples or communal rights customary law in Riau Province (2) Determination of the Minister of Environment and Forestry, in Riau Province due to the absence of Regional Regulations recognizing the existence of indigenous peoples or customary rights, resulting in the absence of any customary forest in Riau Province which was determined by the Minister of Environment Life and Forestry through its decree. After the issuance of the Constitutional Court Decision, there was a shift in the position of customary forests, from previously included part of the state forest as part of the rights forest

Chromone: A valid scaffold in medicinal chemistry

Chromones are a group of naturally occurring compounds that are ubiquitous in nature, especially in plants. The word chromone is derived from the Greek word chroma, meaning “color”, which point out that many chromone derivatives can exhibit a diversity of colors.This work was supported by the Foundation for Science and Technology (FCT), Portugal (projects PTDC/QUI-QUI/113687/2009 and PEst-C/QUI/UI0081/2013). A.G. (SFRH/BD/43531/2008) and M.J.M. (SFRH/BD/61262/2009) thank FCT for grants