Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Kompensasi Rugi Fiskal, Kepemilikan Institusional, Dan Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2015)

This research aims to analyze the influence of return on asset, leverage, company size, compensation tax losses, institutional ownership and political connections to tax avoidance. The populations in this research are manufacturing companies listed on the Indonesia stock exchange in 2011-2015. Sampling was done using purposive sampling method, based on data collection there are 44 manufacturing companies with 220 observations during five years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that return on asset have influence to tax avoidance, with t-count 4.257, t-table 1.971 and significance 0.05. Leverage have not influence to tax avoidance,with t-count 0.091, t-table 1.971 and significance 0.928. Company size has influence to tax avoidance, with t-count 2.505, t-table 1.971 and significance 0.05. Compensation tax losses have influence to tax avoidance, with t-count 3.965, t-table 1.971 and significance 0.05. Institutional ownership has influence to tax avoidance, with t-count 2.028, t-table 1.971 and significance 0.05. Political connections have not influence to tax avoidance, with t-count 1.461, t-table 1.971 and significance 0.145

Pengaruh Strategi Pembelajaran Learning Cycle dan Gaya Belajar terhadap Hasil Belajar Sejarah Kebudayaan Islam Siswa Madrasah Diniyah Takmiliyah Awaliyah Ubudiyah Kota Pematang Siantar

The purpose of this study was to find out: (1) differences in learningoutcomes of Islamic Culture History of students taught with learnig cyclelearning strategies with students taught with expository learningstrategies, (2) differences in learning outcomes of Islamic Culture Historyof students who have visual learning styles, auditory and kinesthetic, and(3) the effect of learning cycle learning strategies and student learningstyles on the results of learning Islamic Cultural History. The method ofthis research is quasi-experimental with the population of this study arefourth grade students (four) Madrasah Diniyah Takmiliyah AwaliyahUbudiyyah 2018/2019 school year consisting of 2 (two) classes. Thesample selected cluster random sampling technique in terms of the classwith the learning cycle learning strategy is class IV1 with 31 students,while students taught with expository strategies are students of class IV2with 34 students. The instruments of data collection are questionnairesand test results. Technique by analysis of variance (Anova) at = 0.05. Theresults of this study are: (1) student learning outcomes taught withlearning cycle learning strategies ( X = 33.22) higher than student learningoutcomes taught with expository learning strategies ( X = 27.94), withFcount = 89.49 > Ftable = 3.988, (2) student learning outcomes with visuallearning styles ( X = 34.26) are higher than student learning outcomes withkinesthetic learning styles ( X = 28.38) and auditory learning styles (( X =27.69), with Fcount = 62.49 > Ftable = 3.988, and (3) there is an interactionbetween learning strategies and learning styles towards learning outcomeswith statistical calculations known Fcount = 47.06 > Ftable = 3.988

Investigasi Potensi Agregat Geoteknik Dengan Metode Geolistrik (Investigation of Potential Geotechnical Aggregate with Using Geoelectrical Methods)

Geotechnical Aggregate are rocks that can be used as material for a wide range of construction engineering purposes. The need for geotechnical aggregates increased along with the rapid development. Required sources of aggregatequalified engineering was good, close to the project site and has large reserves. This research will be carried out an investigation to get to the source of geotechnical aggregate surveying of Geology and Geophysics measurements. Geophysical measurement is working by using of Geoelctric methods with Schlumberger configuration. Geological survey result obtained is that the material consists of geotechnical aggregate are QTV , Qtvl and TMV , composition form clastica volcanic rocks , breccias , lava , tuff andesite to basalt. Result of Geoelectric measurements showed that the potential for geotechnical aggregate form Alluvial rocks having resistivity values between 2-20 ohm meter , whereas the geotechnical aggregate form intrusive rocks is 30-80 ohm meter . Resource potential Probable amounted to 5,742,453 m3

Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Laba (Studi Empiris pada Perusahaan Lq45 yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014)

This study aims to look at the effect of Good Corporate Governance characteristics and the size of the company's to earnings management. This study population is LQ45 companies listed in Indonesia Stock Exchange 2011-2014 period. Based on the purposive sampling method, acquired 22 companies as samples in this study. Research data analysis techniques using Multiple Linear Regression Analysis with SPSS statistical program. The results of study carried out showed that the presence of independent board, institutional ownership, the size of the company's audit committee and significant effect on earnings management. While the managerial ownership no significant effect on earnings management. The coefficient of determination (R2) of 0.439, or 43.9%, meaning that earnings management is explained by the presence of independent board, institutional ownership, the audit committee and the size of the company amounted to 43.9%. While 56.1% is explained by other variables that are not included in this study

Aktivitas Antimikroba Ekstrak Dietil Eter Rimpang Lempuyang Wangi (Zingiber Aromaticum Vahl.) terhadap Bakteri Patogen secara Klt-Bioautografi

Antimicrobial Activity of Dietil Eter extract of Lempuyang Wangi Rimpang (Zingiber aromaticum Vahl.) to pathogen bacterial through TLC-Bioautography. Research has done by screening test using Streptococcus mutans, Vibrio sp, Pseudomonas aeruginosa, Bacillus subtilis, Staphylococcus epidermidis, Staphylococcus aureus, Salmonella typhi, Escherichia coli and Candida albicans by methanol extract, diethyl ether extract and n-buthanol extract which were use 1 mg/ml. Result which obtained exhibit diethyl ether extract inhibit the growth of Bacillus subtilis, Salmonella typhi, Staphylococcus epidermidis, and Vibrio sp. Antimicrobial potential assay of diethyl ether extract of Zingiber aromaticum Vahl. has done by liquid dilution method to get the MIC value in concentration of 0,05 %, 0,1 %, 0,2 %, 0,4%, and 0,8 % which continued by smearing on solidified medium to get the MLC value. The result shown that MKC could not be determined due to turbidity of the test solution mean while the MLC of the extract as much as 0,2 % on Bacillus subtilis and Salmonella typhi and 0,4 % on Staphylococcus epidermidis and Vibrio sp. TLC-bioautography test has done to get the compound which had antimicrobial activity. The best result was obtained from separation through TLC-bioautography by means of eluent n-hexan : ethyl acetate (8 : 2). TLC-bioautography test result shown that the spot in Rf 0,07 has antimicrobial activity on Staphylococcus epidermidis, Rf 0,2 has antimicrobial activity on Vibrio sp., Rf 0,07, 0,45, 0,56 and 0,69 has antimicrobial activity on Bacillus subtilis, and Rf 0,2 has antimicrobial activity on Salmonella typhi. Identification result of the chemical component shown that the active compound which given positif result on spot viewer were in Rf 0,07; 0,2; 0,45; 0,56; and 0,69

Analisis Faktor-faktor Yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Perpajakan (Dalam Perspektif Tax Professional) (Studi Pada Wajib Pajak Badan Yang Terdaftar Di Kpp Madya Pekanbaru)

This research aims to Analysis Thefactors that affect tax compliance on corporate taxpayers registered in KPP Madya Pekanbaru. Variables to be tested in this research is attitude of tax professional, subjective norm, perceived behavior control, financial condition, corporate facilities, organizatinal climate and tax compliance. The data in this research is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Madya Pekanbaru who have served a minimum of 1 year and ever filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression).The results show that the attitude of tax professional bring a significant that affect on corporate tax compliance with a significant value 0,020 (alpha 0,05). Subjective norm affect on corporate tax compliance with significant value 0,013. Perceived behavior affect on corporate tax compliance with a significant value 0,005. Financial condition affect on corporate tax compliance with significant value 0,046. Corporate facilities affect on corporate tax complince with significant value 0.009. Organizational climate has a positive affect partially on corporate tax compliance, with significant value 0,031

Pengaruh Kualitas Audit dalam Hubungan antara Tax Planning dengan Nilai Perusahaan

This study is performed to investigate the effect of the behavior of tax planning company management can improve the firm value by moderated audit quality. The impact of tax planning on firm value is a function of the tax savings and the effective tax rate in the financial statements. Data that used in this research is secondary data, drawn from the annual reports of companies listed on the Indonesia Stock Exchange. The research was found that tax planning affects the value of the company because of the higher agency costs by analyzing samples from mining companies listed on the Indonesian Stock Exchange for the period 2010 to 2014. This study has limitations with the studied company is a company in the mining sector. The results of this study are tax planning with an effective tax rate did not significantly affect the value of the company. Audit quality as a moderating variable, tax planning will weaken the value of the company. The research method using regression panel data. Keywords: Tax Planning, Firm Value, Audit Quality, Effective Tax Rate Tujuan dari penelitian ini adalah untuk menguji apakah perilaku perencanaan pajak yang dilakukan manajemen Perusahaan dapat meningkatkan nilai Perusahaan dengan dimoderasi kualitas audit. Dampak perencanaan pajak terhadap nilai Perusahaan merupakan fungsi dari penghematan pajak dan tarif pajak efektif dalam laporan keuangan. Data yang digunakan dalam penelitian ini merupakan data sekunder, yang diambil dari laporan tahunan Perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini berpendapat bahwa perencanaan pajak mempengaruhi terhadap nilai Perusahaan karena biaya agensi yang lebih tinggi dengan menganalisis sampel dari Perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2010-2014. Penelitian ini memiliki keterbatasan dengan Perusahaan yang diteliti adalah Perusahaan pada sektor pertambangan. Hasil penelitian ini adalah perencanaan pajak dengan tarif pajak efektif tidak signifikan mempengaruhi nilai Perusahaan. Kualitas audit sebagai variable moderasi, akan melemahkan tax planning terhadap nilai Perusahaan. Metode penelitian menggunakan data panel regresi

Pengaruh Set Kesempatan Investasi, Profitabilitas, Kepemilikan Pemerintah, dan Fasilitas Perpajakan terhadap Tarif Pajak Efektif Perusahaan yang Terdaftar pada Kompas 100

This study was aimed to examine the effect of investment opportunity set, profitability, government ownership and tax incentive to the corporate effective tax rate listed at Kompas 100. This study used a secondary data. the sample of this study comprised of 43 companies with two years observed which were selected through purposive sampling. Data analysis for hypothesis test was done with multiple regression analysis. The result of this study give evidence that investment opportunity set and profitability have influence to the corporate effective rate at significance level 5%. While government ownership and tax incentive have not influence to the corporate effective rate at significance level 5%. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 39,1%, while the remaining 60,9% is influenced by other variables that not examined in this study.Keywords: investment opportunity set, profitability, government ownership, tax incentive and the corporate effective tax rate