Faktor Finansial dan Non Finansial yang Mempengaruhi Agresivitas Pajak di Indonesia

Tax aggressiveness conveys benefit in promoting tax payers\u27 efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers\u27 reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers\u27 aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives

Keberhasilan Stek Anggur (Vitis vinifera L.) pada Berbagai Macam Aplikasi Zat Pengatur Tumbuh Alami Dan Asal Bahan Stek

This research was conducted to determine the success of grape cuttings on various applications of natural growth regulators and cuttings type. The grafting operations were carried out on September 2022 – November 2022 at the greenhouse and Laboratory of Physiology and Plant Breeding, Diponegoro University.  Research was performed using a completely randomized design (CRD) consisting two factors. The first factor was the various natural growth regulators applications namely shallots extract, coconut water, and cow urine and the second factor was the type of cuttings; sub apical and basal stem.  Stem from sub-apical and basal portions were treated with shallots extract, coconut water, and cow urine evenly by 3 hours dip method. Following this treatment the cuttings were maintained and the success of the grafting union were observed. The data showed that applications of natural growth regulator had a significant effects on the grape cuttings success parameters such as the timing of shoots emergence, root length, number of roots, number of shoots, fresh weight of roots, and dry weight of roots. The type of grape cuttings has no effect on the success parameters of grape cuttings except fresh and dry weight of roots. Based on this research basal type with the application of shallots extract was recommended to promote the success of grape cuttings.

The Effects of Time of Scion Defoliation and BAP on the Successful Top Grafting of Durian (Durio zibethinus Murr.)

This study aimed to examine the effect of time scion defoliation before cut/being used and the addition of BAP on the success of durian top grafting. The research was carried out in November 2021 to February 2022 in Selopuro Village, Lasem District, Rembang Regency, Central Java. The research design used a 3x4 factorial design on the basis of Completely Randomized Design (CRD) with 3 replications. The first factor was the difference in time of scion defoliation such as, D0: scion defoliation on the day of grafting, D1: scion defoliation 3 days before grafting, D2: scion defoliation 6 days before grafting, D3: scion defoliation 9 days before grafting. The second factor was the concentrations of BAP such as, B0: (0 ppm), B1: (30 ppm), B2: (60 ppm). The data was analyzed using ANOVA (Analysis of Variance) and further test with Duncan Multiple Range Test (DMRT) at the level of five percent (5%). The results showed that the treatment for the scion defoliation 6 days before grafting gave the different results on the parameters of the number of buds, bud length, numbers of leaves, leaf length, and bud breakage time of top grafting durian. The addition of BAP did not affect the durian top grafting

Analisis Faktor Keuangan Dan Non Keuangan Yang Berpengaruh Pada Prediksi Peringkat Obligasi Di Indonesia (Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di BEI Dan Di Daftar Peringkat PT Pefindo 2009-2011)

This study aims to determine the effect of profitabily, leverage, liquidity, solvability, PER, produktifity, secure, maturity and auditor reputation of bonds in the bond rating to non financial and no banking bond companies listed in IndonesiaStock Exchange and is registered in the ratings of bonds issued by PT.PEFINDO period 2009 to 2011. In this study the sample were 163 bonds. The sampling technique is determined using targeted sampling (purposive sampling), whereas themethod of analysis used factor analysis and logistic regression analysis. By using analysis factor variabel profitabily, leverage, liquidity, solvability, maturity and auditor reputation is a factor can be used to predict bond rating. Logistic regressionis employed to see the effect of profitabily, leverage, liquidity, and auditor reputation to the prediction of bond rating. While the solvability and maturity does not affect the prediction of bond

Pengaruh Solvabilitas, Segmen Operasi, Dan Reputasi Kap Terhadap Audit Delay Pada Perusahaan Manufaktur Di Indonesia

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay

Evaluation of Pangasius Djambal Bleeker 1846 and Pangasianodon Hypophthalmus (Sauvage 1878) Hybrids: Biometric, Growth, and Ovarian Maturation

Hybridization program has been used to increase fish production for more than three decades. Concern to this program is due to the problem of potential impact on wild population. Hence, it is urgently needed to provide quick identification tools in the field and as well as commercial aspect in term of growth rate. This study investigated biometric characters, growth performance, and ovarian development of Pangasius djambal and Pangasianodon hypophthalmus and their reciprocal hybrids. A detailed morphological analysis was done on the hybrids of P. djambal and P. hypophthalmus. Earthen pond on the growth comparison as well as the ovarian development was also observed. The results of morphometric and meristic showed that the reciprocal hybrids have intermediate characters except for gill rakers numbers in which lower than that of parental species. Growth analysis showed that hybrids has better performance compare to the parental one, while ovarian development of hybrids was developed abnormal. No oocytes reached vitellogenesis and showed major atresia and fatty. It can be concluded that hybrids of P. djambal and P. hypophthalmus is true hybrids. The hybrids can be used as final seed for aquaculture production due to clearly identify from parents, superior growth performance and steril

EFISIENSI EKONOMI PENGGUNAAN FAKTOR-FAKTOR PRODUKSI, PENDAPATAN USAHATANI JAGUNG HIBRIDA DAN JAGUNG LOKAL DI KECAMATAN KEMUSUK, KABUPATEN BOYOLALI

Penelitian ini bertujuan untuk (i) menganalisis faktor produksi yang berpengaruh terhadap produksi jagung (ii) menganalisis efisiensi ekonomi penggunaan faktor produksi usahatani jagung, dan (iii) menganalisis pendapatan usahatani jagung. Penelitian dilakukan di Kecamatan Kemusu Kabupaten Boyolali dengan metode survei dan jumlah responden sebanyak 175 petani jagung. Hasil analisis dengan fungsi produksi model Cobb-Douglas menunjukkan bahwa variabel jumlah benih, pupuk NPK, tenaga kerja, usia petani, pengalaman petani bertani jagung, dan dummy varietas jagung hibrida berpengaruh nyata terhadap produksi jagung hibrida. Produksi jagung lokal secara nyata dipengaruhi oleh faktor produksi benih, pupuk kandang, pupuk NPK, dan tenaga kerja. Secara ekonomi penggunaan variabel benih, pupuk kandang, pupuk NPK dan pupuk SP36 pada usahatani jagung hibrida belum efisien, dan penggunaan variabel pupuk Urea, pestisida dan tenaga kerja tidak efisien. Penggunaan variabel benih, pupuk kandang, dan pupuk NPK pada usahatani jagung lokal belum efisien, penggunaan pupuk urea, pestisida dan tenaga kerja tidak efisien. Usahatani jagung di Kecamatan Kemusu Kabupaten Boyolali menguntungkan, hasil uji beda menunjukkan adanya perbedaan yang nyata antara pendapatan usahatani jagung hibrida dan jagung lokal.Kata kunci: efisiensi; pendapatan; usahatani; jagung

Mapping ergonomics application to improve SMEs working condition in industrially developing countries: a critical review

In industrially developing countries (IDC), small and medium enterprises (SMEs) account for the highest proprotion of employment. Unfortunately, the working conditions in SMEs are often very poor and expose employees to a potentially wide range of health and safety risks. This paper presents a comprehensive review of 161 articles related to ergonomics application in SMEs, using Indonesia as a case study. The aim of this paper is to investigate the extent of ergonomics application and identify areas that can be improved to promote effective ergonomics for SMEs in IDC. The most urgent issue found is the need for adopting participatory approach in contrast to the commonly implemented top-down approach. Some good practices in ergonomics application were also revealed from the review, e.g. a multidisciplinary approach, unsophisticated and low-cost solutions, and recognising the importance of productivity. The review also found that more work is still required to achieve appropriate cross-cultural adaptation of ergonomics application. Practitioner Summary: Despite continuous efforts in addressing ergonomics issues in SMEs of IDC, workers are still exposed to poor work conditions. We reviewed factual-based evidence of current ergonomics application to inform future strategies of ergonomics in IDC, using Indonesia as a case study