Transparansi Pengungkapan Penghindaran Pajak Berdasarkan Perspektif Teori Pemangku Kepentingan

Adanya disclosure initiative (inisiatif pengungkapan) pada perencanaan pajak merupakan solusi yang cukup kontributif, dan sudah diterapkan di beberapa negara. Penelitian ini bertujuan untuk melihat praktik pengungkapan penghindaran (perencanaan) pajak dari perspektif teori pemangku kepentingan. Walaupun sudah ada peraturan anti tax avoidance, hasil statistika deskriptif menunjukan bahwa tren penghindaran pajak di Indonesia sejak tahun 2001-2017 terus berjalan. Hal ini juga didukung dengan adanya fakta bahwa realisasi target penerimaan pajak Indonesia yang belum tercapai sejak tahun 2008. Telaah literatur pada penelitian ini mencapai kesimpulan bahwa praktik pengungkapan perencanaan perpajakan seharusnya dapat dipraktikan untuk mendukung sistem perpajakan yang sudah ada. Selain itu, praktik pengungkapan yang selaras dengan nilai transparansi ini, merupakan bentuk aplikasi dari teori pemangku kepentingan. Tulisan ini diharapkan dapat memberikan dukungan pada pemerintah Indonesia dalam mengurangi permasalahan penghindaran pajak agresif melalui transparansi perencanaan pajak. Selain itu, hasil dari kajian ini diharapkan dapat memperkaya wawasan intelektual dalam ilmu perpajaka

The Effect of Green Intellectual Capital on SMEs’ Business Sustainability

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.  The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition

Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality

PENGARUH PRAKTIK KERJA INDUSTRI, PRESTASI BELAJAR, DAN MOTIVASI KERJA TERHADAP KESIAPAN KERJA SISWA SMKN 14 JAKARTA

Nurjana Fitri Romadhon, 1707618034. Pengaruh Praktik Kerja Industri, Prestasi Belajar, dan Motivasi Kerja terhadap Kesiapan Kerja Siswa SMKN 14 Jakarta: Program Studi Pendidikan Bisnis, Fakultas Ekonomi, Universitas Negeri Jakarta, 2022 Penelitian ini bertujuan untuk mengetahui pengaruh antara praktik kerja industri (X1), prestasi Belajar (X2), dan motivasi kerja (X3) terhadap kesiapan kerja (Y) pada siswa. Metode penelitian kuantitatif dengan skala pengukuran likert. Populasi yang digunakan dalam penelitian ini adalah siswa kelas XII SMKN 14 Jakarta dengan sampel sebanyak 161 siswa. Teknik pengambilan sampel menggunakan proportional random sampling. Teknik analisis data menggunakan SPSS versi 25. Hasil uji hipotesis yang ditunjukkan oleh analisis regresi linear berganda terdiri dari uji T dan uji F. Uji T menghasilkan thitung X1 (6,433) > ttabel (1,975) maka dapat disimpulkan terdapat pengaruh antara praktik kerja industri dengan kesiapan kerja, thitung X2 (0,910) < ttabel (1,975) maka dapat disimpulkan tidak terdapat pengaruh antara prestasi belajar dengan kesiapan kerja, thitung X3 (2,223) > ttabel (1,975) maka dapat disimpulkan terdapat pengaruh antara motivasi kerja dengan kesiapan kerja. Selanjutnya uji F menghasilkan Fhitung 18,406 > Ftabel yang artinya praktik kerja industri, prestasi belajar, dan motivasi kerja terdapat pengaruh secara simultan terhadap kesiapan kerja Kata Kunci: Praktik Kerja Industri, Prestasi Belajar, Motivasi Kerja, Kesiapan Kerj

The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners' composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%

Efek Pemoderasi Struktur Kepemilikan Terhadap Hubungan Antara Kecakapan Manajerial dan Manajemen Laba

One measure of company performance that is commonly used as the basis for making decisions is the company's profit which is presented in the income statement. However, investors often do not pay attention to how the company's process generates profits, so that profit information is always the target of misinformation through opportunistic actions of management to act according to their interests, which is known as earnings management. The purpose of this research is to examine the effect of managerial ability on earnings management with ownership structure as a moderating variable. The population in this study is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 10 companies. Based on the purposive sampling method, the sample in this study was 10 companies. The data analysis method used panel data regression. The results of this study indicate that managerial ability affect earnings management, managerial ownership can moderate the effect of managerial ability on earnings management, and institutional ownership is not able to moderate the effect of managerial ability on earnings management Indikator kinerja suatu perusahaan yang sering dijadikan dasar pengambilan keputusan adalah laba perusahaan yang dilaporkan dalam laporan laba rugi. Akan tetapi, investor sering tidak memperhatikan proses perusahaan dalam menghasilkan laba. Hal tersebut membuat manajer memiliki kesempatan untuk bertindak oportunis dengan cara melakukan manajemen laba. Penelitian ini bertujuan untuk menganalis pengaruh kecakapan manajerial terhadap manajemen laba, dan efek moderasi struktur kepemilikan terhadap hubungan antara kecakapan manajerial dan manajamen laba. Populasi dari penelitian ini sebanyak 10 perusahaan pada sub sektor farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Metode analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa kecakapan manajerial dapat mempengaruhi manajemen laba. Kepemilikan manajerial dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. Serta, adanya kepemilikan institusional tidak dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba.

PENGARUH PRAKTIK KERJA INDUSTRI, PRESTASI BELAJAR, DAN MOTIVASI KERJA TERHADAP KESIAPAN KERJA SISWA SMKN 14 JAKARTA

Penelitian ini bertujuan untuk mengetahui pengaruh antara praktik kerja industri (X1), prestasi Belajar (X2), dan motivasi kerja (X3) terhadap kesiapan kerja (Y) pada siswa. Metode penelitian kuantitatif dengan skala pengukuran likert. Populasi yang digunakan dalam penelitian ini adalah siswa kelas XII SMKN 14 Jakarta dengan sampel sebanyak 161 siswa. Teknik pengambilan sampel menggunakan proportional random sampling. Teknik analisis data menggunakan SPSS versi 25. Hasil uji hipotesis yang ditunjukkan oleh analisis regresi linear berganda terdiri dari uji T dan uji F. Uji T menghasilkan thitung X1 (6,433) > ttabel (1,975) maka dapat disimpulkan terdapat pengaruh antara praktik kerja industri dengan kesiapan kerja, thitung X2 (0,910) ttabel (1,975) maka dapat disimpulkan terdapat pengaruh antara motivasi kerja dengan kesiapan kerja. Selanjutnya uji F menghasilkan Fhitung 18,406 > Ftabel yang artinya praktik kerja industri, prestasi belajar, dan motivasi kerja terdapat pengaruh secara simultan terhadap kesiapan kerja Kata Kunci: Praktik Kerja Industri, Prestasi Belajar, Motivasi Kerja, Kesiapan Kerja *** This study aims to determine the effect of industrial work practices (X1), learning achievement (X2), and work motivation (X3) on students' work readiness (Y). Quantitative research method with Likert measurement scale. The population used in this study was class XII students of SMKN 14 Jakarta with a sample of 161 students. The sampling technique used is proportional random sampling. The data analysis technique used SPSS version 25. The results of the hypothesis test indicated by multiple linear regression analysis consisted of the T test and the F test. The T test resulted in tcount X1 (6.433) > ttable (1.975) so it can be concluded that there is an influence between industrial work practices and readiness work, tcount X2 (0.910) ttable (1.975) so it can be concluded that there is an influence between work motivation and work readiness. Furthermore, the F test produces Fcount 18.406 > Ftable which means industrial work practices, learning achievement, and work motivation have a simultaneous influence on work readiness. Keywords: Industrial Work Practice, Learning Achievement, Work Motivation, Work Readines

Efek pemediasi modal intelektual pada ketidakpastian lingkungan, strategi inovasi dan kinerja organisasi

This study aims to examine the effect of environmental uncertainty on innovation strategies and organizational performance, and when combined with intellectual capital as variable that mediate innovation strategies and organizational performance. The research approach used is a quantitative approach through a survey method. The research was carried out by disseminating questionnaires to 55 respondents. Data analysis technique uses partial least square technique, which is preceded by testing the instrument, inner and outer models. The results show that all hypotheses were supported. Environmental uncertainty can determine innovation strategies establishment and organizational performance. Meanwhile, the innovation strategy developed by the company can affect organizational performance. In addition, intellectual capital is proven to mediate innovation strategies and organizational performance, thus it can be inferred that innovation strategies become a fruitful factor in improving performance if supported by intellectual capital. This study is inseparable from a number of limitations, such as not involving other variables that can determine organizational performance, the low participation of respondents, so further research is expected to expand the research sample and consider other determinants, for instance management accounting systems, management control systems Keywords: Environmental Uncertainty, Innovation Strategy, Intellectual Capital, Organizational Performanc

Rasionalitas Implementasi Chat GPT dalam Pembelajaran Keterampilan Menulis Karya Ilmiah

Sejak dirilis ke ranah publik, Chat GPT menggemparkan dunia dengan kemampuannya yang canggih. Kemampuan luar biasa Chat GPT dalam menghasilkan tulisan ilmiah tampaknya mulai merevolusi praksis penulisan ilmiah yang ada. Penelitian ini adalah studi eksplorasi yang mensintesis literatur terkini untuk mengulas terkait peluang dan potensi Chat GPT dalam pembelajaran menulis karya tulis ilmiah. Teknik pengumpulan data penelitian menggunakan studi kepustakaan berupa hasil penelitian dan teori-teori yang relevan dan sesuai dengan tujuan penulisan. Pencarian literatur dilakukan melalui mesin pencari Google Scholar dan ERIC Document. Di akhir, pada artikel ini merekomendasikan tentang bagaimana mengkolaborasikan kecerdasan buatan dengan tulisan alami untuk menghasilkan karya tulis ilmiah yang berkualitas. Penggunaan Chat GPT dapat turut berperan dalam proses produksi karya tulis ilmiah dengan tetap menampilkan kreativitas dan inovasi dari penulis itu sendiri.Since its release into the public domain, Chat GPT has taken the world by storm with its advanced capabilities. Chat GPT's extraordinary ability to produce scientific writing seems to be starting to revolutionize the existing practice of scientific writing. This research is an exploratory study that synthesizes the latest literature to review the opportunities and potential of Chat GPT in learning to write scientific papers. The research data collection technique uses library research in the form of research results and theories that are relevant and in accordance with the purpose of the writing. A literature search was carried out using the Google Scholar and ERIC Document search engines. At the end, this article recommends how to collaborate artificial intelligence with natural writing to produce quality scientific writing. The use of Chat GPT can play a role in the production process of scientific writing while still displaying the creativity and innovation of the writer himself

Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak?

Purpose: This research is used to examine the effect of thin capitalization, transfer pricing, and financial distress on tax avoidance with executive character as a moderating variable in hotel, restaurant, and tourism service companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Methodology/approach: The population of this research is 38 companies. Based on the purposive sampling method, the sample in this research was 18 companies. The data analysis method used in this research is the panel data regression analysis method and the data is processed using Eviews software Findings: The results showed that thin capitalization and financial distress had an effect on tax avoidance, while transfer pricing had no effect. The executive character is able to moderate the effect of thin capitalization and transfer pricing on tax avoidance but is unable to moderate the effect of financial distress on tax avoidance. Practical and Theoretical contribution/Originality: This research has important implications for several parties, one of which is for regulators, namely the results of this study indicate that tax regulations need to be tightened so that opportunities or loopholes for tax avoidance can be minimized. Research Limitation: This research is limited to service companies, especially in the hotel, restaurant, and tourism sectors. Besides that, the executive characteristic variable in this study was only measured in relation to the executives' risk preferences in decision making