EFFECT OF CORPORATE GOVERNANCE AND PROFITABILITY ON TAX AVOIDANCE (Empirical Study of Sharia Banking Companies Listed on the Indonesia Stock Exchange 2012-2016)

The objectives of this study are as follows: 1) Finding empirical evidence regarding the influence of the independent board of commissioners on tax avoidance; 2) Finding empirical evidence regarding the influence of the audit committee on tax avoidance; 3) Finding empirical evidence regarding the effect of audit quality on tax avoidance; and 4) Finding empirical evidence regarding the effect of profitability on tax avoidance. This type of research used in this study is casual associative research (causal associative research). The population in this study is Islamic commercial banks listing on the Indonesia Stock Exchange for the period 2012-2016. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the multiple regression test. The results showed that: 1) The independent board commissioner variable had no effect on tax avoidance; 2) The audit committee variable has no effect on tax avoidance; 3) The audit quality variable influences tax avoidance; and 4) Profitability variables affect tax avoidance. Keyword        : Corporate Governance, Profitability, Tax Avoidance DOI: 10.7176/RJFA/10-18-17 Publication date:September 30th 201

PENGARUH KEBIJAKAN SPIN-OFF, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DANA PIHAK KETIGA (DPK), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA

Penelitian ini bertujuan untuk menguji pengaruh variabel bebas terhadap profitabilitas pada perbankan syariah di Indonesia periode 2008-2015. Variabel bebas yang digunakan dalam penelitian ini adalah kebijakan pemisahan, Beban operasional pendapatan operasional (BOPO), dana pihak ketiga (DPK), dan non performing financing (NPF). Metode pemilihan sampel menggunakan metode puposive sampling, dari populasi 12 perbankan syariah di Indonesia, diperoleh 6 perbankan yang digunakan sebagai sampel penelitian ini.Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Analisis data dilakukan dengan menggunakan analisis statistik yaitu teknik analisis regresi linear berganda. Selanjutnya data diolah dengan program IBM statistical package for social science (SPSS) versi 20.Hasil penelitian menunjukkan bahwa 48,7% variabel terikat atau profitabilitas dapat dijelaskan oleh keempat variabel bebas. Secara bersama-sama keempat variabel bebas berpengaruh terhadap profitabilitas. Secara individual variabel kebijakan pemisahan dan dana pihak ketiga tidak berpengaruh terhadap profitabilitas. Sedangkan variabel beban operasional pendapatan operasional dan non performing financing berpengaruh signifikan terhadap profitabilitas

Pengaruh Corporate Social Responsibility (CSR) terhadap Agresivitas Pajak dengan Kepemilikan Keluarga sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of family closeness to corporate social responsibility to tax aggressiveness. The type of research used in this study is associative casual research (causal assosiative research). The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange period 2012-2015. Sampling in this research is done by using probability sampling method with sampling technique using random sampling. The analytical method used for. Moderate Regression Analysis. The results showed, 1) Disclosure of negative Corporate Social Reporting on Tax Aggressiveness; 2) Family Ownership has a positive and significant impact on Tax Aggressiveness; 3) Family Ownership may moderate the relationship between Disclosure of Corporate Social Responsibility and Tax Aggressiveness in a negative direction

Effect of Age, Education, Income Gross, and Moral of Compliance Tax Payments (Case Study on Personal Taxpayers at KPP Pratama Jakarta Kramatjati)

The purpose of this study is as follows: 1) Finding empirical evidence about the effect of the age of taxpayers on tax payment compliance; 2) Finding empirical evidence regarding the influence of taxpayer education on compliance with tax payments; 3) Finding empirical evidence regarding the effect of the taxpayer's gross income on tax payment compliance; 4) Finding empirical evidence about the moral influence of taxpayers on tax compliance.This type of research used in this study is causal. The population in this study are all individual taxpayers who are registered in KPP Pratama Jakarta Kramatjati. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the multiple regression test.The results showed, 1) Age Taxpayers have a positive effect on tax compliance; 2) Taxpayer Education has a positive effect on compliance with paying taxes; 3) Gross income of the taxpayer has no effect on compliance with paying taxes; 4) Moral Taxpayers have a positive effect on compliance with paying taxes. Keywords: Age, Education, Gross Income, Moral, Compliance Tax Payments DOI: 10.7176/EJBM/11-27-12 Publication date:September 30th 201

Simulasi Pelayanan Pengisian Bahan Bakar Di SPBU Gunung Pangilun

Antrian terjadi apabila waktu proses lebih besar dari pada waktu antar kedatangan. Dalam hal ini dilakukan pengamatan pada SPBU Gunung Pangilun. Tujuannya adalah untuk melihat bagaimana sistem antrian pada pengisian bahan bakar yang dikhususkan pada kendaraan roda dua. Ukuran performa dari sistem ini adalah jumlah antrian, waktu antrian dan nilai utilitas. Berdasarkan ukuran performa dari simulasi yang dilakukan inilah diberikan suatu usulan perbaikan terhadap sistem yang telah ada sehingga diperoleh sistem yang lebih baik (continuous improvement). Berdasarkan data pengamatan yang diperoleh lalu dibuatlah suatu model simulasi terhadap sistem yang diamati. Dalam penyelesaian permasalahan ini digunakan software arena. Hasil yang diperoleh dari simulasi tersebut adalah terlihat bahwa terjadinya antrian dari entiti yang diproses. Sehingga diberikan usulan skenario perbaikan yaitu penembahan server dengan tujuan permasalahan antrian dapat diatasi. Rekomendasi perbaikan yang diberikan berdasarkan hasil simulasi yang dilakukan adalah tidak perlu dilakukan penambahan server karena akan membuat menurunnya nilai utiliatas dari server tersebut. Sehingga menyebabkan kurang optimalnya pemanfaatan dari server tersebut

Aging and Property Changes of Clay Around Driven Piles

The purpose of this research was to determine how soil disturbance caused by the installation of piles (of differing types and geometries) in clay affect the short and long-term capacity of piles. Several types of piles were installed in lightly overconsolidated clay at three different test sites in Amherst, Massachusetts. Before and after pile installation, an in-situ testing program consisting of field vane shear tests was carried out around piles installed at one of the three testing sites. Undrained shear strength and water content profiles allowed for an approximate determination of changes in the behavior of the clay surrounding some of the piles installed at different aging periods. The excess pore pressures within the soil surrounding the piles was monitored during and after pile installation by means of collected representative samples located at various depths immediately adjacent to the pile. The changes in pore pressure during pile installation were indicators of the soil deformations caused by the pile installation. After allowing a recovery period following installation (at all sites), piles with differing geometries were loaded to failure under axial tensile loads. Load-settlement curves were generated for different piles at different aging times after installation. The Undrained Shear Strength of the clay adjacent to the pile was also monitored at different aging times after installation by performing field vane tests. Disturbed samples were collected after each test to monitor the water content. The determined water content at different aging times was used as an indicator of the distribution of excess pore pressures and distribution of soil deformations caused by pile displacement. The Undrained Shear Strengths and water content were used as principal parameters (controlling factors) for the correlation to the short and long-term capacity of the pile

PENGEMBANGAN MEDIA KARTU PINTAR (ALBUSI) PADA MATERI ISLAMISASI DAN SILANG BUDAYA DI NUSANTARA DALAM PEMBELAJARAN SEJARAH KELAS X SMA N 3 KERINCI

Penelitian ini bertujuan untuk, (1) Untuk mengetahui tata cara pengembangan media smart card pada Materi Islamisasi dan Lintas Budaya Nusantara pada Pembelajaran Sejarah Kelas X SMAN 3 Kerinci (2) Untuk Melihat Respon Siswa Terhadap Apa Yang Telah Dikembangkan Pada Materi Islamisasi dan Lintas Budaya Nusantara Dalam Pembelajaran Sejarah Kelas X SMA N 3 Kerinci. Penelitian ini merupakan penelitian pengembangan (Research and Development). Produk yang dikembangkan dalam penelitian ini adalah Pengembangan Media Kartu Pintar (Albuis) pada Materi Islamisasi dan Lintas Budaya Nusantara pada Pembelajaran Sejarah Kelas X di SMAN 3 Kerinci. Langkah-langkah pengembangan yang dilakukan mengacu pada model Hannafin & Peck (1988) yang merupakan salah satu model pengembangan yang lebih sederhana. Hasil penelitian Pengembangan Media Smart Card pada Materi Islamisasi dan Lintas Budaya Nusantara pada Pembelajaran Sejarah Kelas X SMA N 3 Kerinci dikategorikan layak sebagai media pembelajaran pada pelajaran sejarah karena media pembelajaran ini dapat membantu proses belajar mengajar. lebih mudah diterima oleh siswa kelas X SMA N 3 Kerinci. Hal ini terlihat dari hasil penilaian guru dan siswa mata pelajaran sejarah dimana saat diujikan terlihat antusias dan senang karena mendapatkan hal baru dari proses belajar mengajar yang dilaksanakan. Dengan demikian dapat disimpulkan bahwa media pembelajaran yang dibuat oleh penulis ini layak digunakan dalam melaksanakan proses belajar mengajar di kelas X SMA N 3 Kerinci

The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the influence of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is causal associative research. The population in this study are all Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness

THE INFLUENCE OF PRACTICE METHOD AND ACHIEVEMENT MOTIVATION OF SHOT PUT SKILL

The aim of this research is to find out influence of practice method and achievement motivation of shot put skill. It was done at Sport Major, Health and Sports Department of State University of Gorontalo. This research uses the experimental method with factorial design 2 x 2. The Population are 189 male students of Sport Major, though the sample which is used are 75 second-semester male students which passed the lecture of Athletic Shot put O’bryn which  is divided into four groups, consists of 10 people each. Data Analysis uses the Variants Analysis (Anava) and Tukey Test for the next step. This Research concludes that: (1) There is a significant difference between plyometric and conventional practice method for Shot-Put skill. (2)  For the High achievement motivation, plyometric practice method is better than the conventional practice method for the Shot-Put skill. (3) For those who have the lack of achievement motivation, there is no significant difference between plyometric and conventional practice method for the Shot Put skill. (4) There is positive interaction between practice method and achievement motivation for the shot put skill

The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

The objectives of this study are as follows: (i) Finding empirical evidence regarding Gender towards Taxpayer compliance; and (ii) Find empirical evidence regarding the effect of the Education Level on Taxpayer compliance.The type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study was all individual taxpayers registered at the East Tangerang KPP Pratama. Sample selection using purposive sampling method. The analytical method used to test hypotheses is a multiple regression method.The results of the study show, (i) Gender has a negative and significant effect on Taxpayer compliance; (ii) The education level of taxpayers has a positive and significant effect on compliance with tax payments