PENGARUH TRANSFER PRICING, ROA, LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DI BEI TAHUN 2017-2021

This research aims to analyze the effect of transfer pricing, ROA, leverage, and earning management on tax avoidance in mining sector companies listed on the BEI in 2017-2021. This research used a quantitative method basic on secondary data with sampling method using purposive sampling technique, obtained from 95 data on financial statements from 19 companies. The statistical analysis method used in this research is  Partial Least Square (PLS) using SmartPLS 3.0. The result partially showed that transfer pricing and leverage have an effect on tax avoidance, while ROA and earning management have no effect on tax avoidance. Simultaneously showed that variable transfer pricing, ROA, leverage, and earning management have no effect on tax avoidance.Penelitian ini bertujuan untuk menganalisis pengaruh dari transfer pricing, ROA, leverage serta manajemen laba terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2017-2021. Penelitian ini menggunakan metode kuantitatif berdasarkan data sekunder dengan teknik pengambilan sampel purposive sampling dimana total sampel yang didapat sebanyak 95 laporan keuangan dari 19 perusahaan. Metode analisis yang digunakan adalah Partial Least Square (PLS) dengan bantuan SmartPLS 3.0. Hasil dari penelitian ini menunjukkan bahwa transfer pricing dan leverage berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ROA dan manajemen laba tidak memberikan pengaruh terhadap penghindaran pajak. Secara simultan, transfer pricing, ROA, leverage dan manajemen laba tidak berpengaruh terhadap penghindaran pajak

Implementasi Pengembangan Masyarakat Berbasis Kearifan Lokal Tenun Ulos Batak di Desa Adat Ragi Hotang Meat Kecamatan Tampahan Kabupaten Toba

Penelitian ini untuk mendeskripsikan secara mendalam mengenai Implementasi Pengembangan Masyarakat berbasis kearifan lokal Tenun Ulos Batak di Desa Adat Ragi Hotang. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Desa Adat Ragi Hotang Meat memiliki ciri khas konsep pariwisata yang berbeda dengan desa lain di wilayah Kabupaten Toba, dalam pelaksanaannya belum terdapat komitmen bersama yang konsisten di beberapa instansi berkaitan dengan potensi kain tenun ulos. Komitmen yang diperlukan dalam pengembangan kain tenun ulos yaitu perhatian pemerintah daerah dalam menyediakan sarana dan prasarana modern serta memberikan pelatihan untuk meningkatkan produksi dan membantu pemasaran kain tenun Ulos

Implementasi Kebijakan Pengembangan Agrowisata Sawah Paloh Naga Di Desa Denai Lama Kecamatan Pantai Labu Kabupaten Deli Serdang

Agrotourism is a tourist attraction that is built with a theme or concept by combining agricultural activities and tourism activities. The research method used is descriptive method with a qualitative approach. The results of this study indicate that the implementation of the Paloh Naga Agrotourism Development Policy in Denai Lama Village, Pantai Labu District, Deli Serdang Regency, there are problems such as human resources who do not have professionalism in managing Agrotourism, limited financial resources and the Denai Lama village community has not all had a role and responsibility as a good host for visiting tourists to create a conducive environment and atmospher

Akuntabilitas Ombudsman Republik Indonesia Perwakilan Sumatera Utara Dalam Pelayanan Publik

The formation of the Ombudsman in Indonesia became a milestone in the start of reformation in government institution aimed at overseeing government performance. This study aims to see how the effectiveness of the Ombudsman Republic of Indonesia representative of North Sumatera in the supervision of public services. The research method used is descriptive research method with qualitative approach. Data collection techniques are done by interviewing, observing and recording documents related to supervision of public services carried out by Ombudsman Republic of Indonesia representative of North Sumatera. The data obtained are then analyzed qualitatively by reviewing all the data that has been collected supported by the results of the interview, observation. From the results of the study it can be seen that the performance of Ombudsman Republic of Indonesia representative of North Sumatera in the supervision of public services has not been effective. This is known by the number of resources both human and budget are small, limited authority of Ombudsman, the usefulness of the Ombudsman for North Sumatera, the amount of quality and output produced and the supporting facilities and infrastructure

Kinerja Dinas Perumahan Kawasan Permukiman Dan Penataan Ruang Dalam Pelaksanaan Program Rehabilitasi Rumah Tidak Layak Huni (R-RTLH) Di Kelurahan Sunggal Kota Medan

The performance of public organizations is always considered by the wider community, public organizations must have good service performance in order to have public trust. This study aims to identify and describe the performance of the Residential Area Housing and Spatial Planning Service in the Implementation of the Uninhabitable House Rehabilitation Program (R-RTLH) in Sunggal Village, Medan City. The method used in this research is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observation and documentation. The results of the study show that the performance of the Medan City Residential and Spatial Planning Office in the Implementation of the Uninhabitable House Rehabilitation Program (R-RTLH) has been running quite optimally, but is still constrained by limited human resources, funding sources and also lack of socialization. still closed. The productivity indicator for program implementation has reached 100% in the first six years, but in 2020 it could only reach 25.45% and in 2021 it was 68.29%. The quality of services provided has followed established procedures. Then the Medan City PKPPR Office has been responsive in understanding what the needs of the people who receive assistance from the Uninhabitable House Rehabilitation program. Responsibility has been seen from the suitability of the activities carried out with the legal basis that has been made in carrying out activities. Accountability already refers to the implementing guidelines that have been established with fairly accountable services

Kebijakan Isbat Nikah Terhadap Pernikahan Yang Tidak Tercatat (Studi Analisa Dasar Pertimbangan Hakim Pada Putusan Nomor 0019/Pdt.P/2018/PA.Sbr)

Sylvania Rachmawati. NIM: 1708201091, “KEBIJAKAN ISBAT NIKAH TERHADAP PERNIKAHAN YANG TIDAK TERCATAT (Studi Analisa Dasar Pertimbangan Hakim Pada Putusan Nomor 0019/Pdt.P/2018/PA.Sbr).”, 2022. Isbat nikah merupakan upaya legalisasi suatu perkawinan melalui penetapan hakim suatu Pengadilan Agama. Berbagai motif dan alasan Isbat nikah dapat dilakukan misalnya dilakukannya perkawinan hanya berdasarkan ketentuan Islam saja seperti nikah siri atau nikah dibawah tangan. Pengajuan nikah siri tersebut dilakukan dengan motif dan alasan yang berbeda, namun perkara yang masuk tidak begitu banyak karena para pasangan suami istri yang menikah secara siri masih tidak mengetahui akan adanya isbat nikah. Hakim Pengadilan Agama menegaskan perkara yang diajukan untuk isbat nikah ke Pengadilan Agama berdasarkan dengan hal-hal yang tercantum dalam Kompilasi Hukum Islam. Penelitian ini bertujuan untuk mengetahui kebijakan Isbat Nikah yang diberikan Pengadilan Agama Sumber terhadap pernikahan yang tidak tercatat berdasarkan Analisa dasar pertimbangan Hakim Pengadilan Agama Sumber Nomor: 019/Pdt.P/2018/PA.Sbr, juga mengetahui dasar pertimbangan hakim Pengadilan Agama Sumber dalam memberikan putusan untuk memberi ijin atau menolak Isbat Nikah. Penelitian ini menggunakan penelitian kualitatif, data yang diperoleh melalui analisis data yang dikumpulkan dengan teknik riset kepustakaan (libray research) dan ditambah dengan hasil wawancara sebagai penyempurnaan penelitian. Adapun hasil penelitian yaitu Kebijakan Isbat Nikah perlu diberikan untuk kasus-kasus tertentu saja, sedangkan seharusnya untuk perkawinan yang dilakukan setelah berlakunya Undang-Undang Perkawinan tidak perlu diberikan Isbat Nikah, karena bertentangan dengan Undang-Undang Perkawinan itu sendiri.. Tentang perkara permohonan Isbat Nikah adalah didasarkan kepada Pasal 49 ayat (2) butir 22 Penjelasan Umum Undang-Undang No. 7 tahun 1989 dan perubahannya Undang-Undang No. 3 tahun 2006, sejalan dengan Pasal 7 ayat 2 dan 3 butir (d) dan (e) Kompilasi Hukum Islam maka secara formal permohonan pemohon dapat diterima. Kata Kunci : Isbat Nikah, Pencatatan Perkawinan, ketetapan Hakim

Efektivitas Program Bantuan Sosial Tunai Kepada Masyarakat Terdampak Pandemi Covid-19 Di Kelurahan Timbang Galung Kecamatan Siantar Barat Kota Pematangsiantar

After the stipulation of COVID-19 as a national disaster, the government through the Ministry of Social Affairs launched the BST program for communities affected by the COVID-19 outbreak. This study aims to describe in depth the effectiveness of the Cash Social Assistance Program for Communities Affected by the COVID-19 Pandemic in Timbang Galung Village, Siantar Barat District, Pematangsiantar City. The method used in this research is descriptive research method with a qualitative approach. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the Effectiveness of the Cash Social Assistance Program to Communities Affected by the COVID-19 Pandemic in Timbang Galung Village, West Siantar District, Pematangsiantar City, has not been effective. This can be seen from the data collection carried out that still does not meet the accuracy of the program due to the lack of accuracy of program managers in the process of collecting data on program participants. In addition, the socialization between program managers and the community did not go well because there was no socialization implementation. Thus, the linkage of these elements results in inaccuracy of program targets, lack of performance of program managers, and not achieving program objectives

Optimasi Formula Tablet Hisap Ekstrak Buah Mahkota Dewa (Phaleria macrocarpa [Scheff.] Boerl.) Menggunakan Campuran Pengisi Laktosasorbitol Dengan Metode Simplex Lattice Design

Mahkota dewa merupakan salah satu tanaman obat yang buahnya mengandung senyawa hidroksi benzofenon glukosida yang memiliki aktivitas antiradang. Untuk membuat sediaan yang lebih praktis maka dibuat tablet hisap. Penelitian ini bertujuan untuk mengetahui pengaruh campuran laktosa-sorbitol terhadap sifat fisik tablet hisap ekstrak buah mahkota dewa (Phaleria macrocarpa [Scheff.] Boerl.) yang dapat membentuk sediaan tablet hisap dengan sifat fisik tablet yang optimum. Pembuatan formula dengan metode optimasi model simplex lattice design yaitu dengan perbandingan laktosa-sorbitol untuk FI (0:1), FII (1/4:3/4), FIII (1/2:1/2), FIV (3/4:1/4) dan FV (1:0). Granul diuji sudut diam, kecepatan alir dan pengetapan. Tablet hisap diuji CV, kekerasan tablet, kerapuhan tablet dan waktu larut. Uji verifikasi terjadi pada area titik optimum 0,663 dengan perbandingan laktosa-sorbitol (0: 100)%. Hasil verifikasi dibandingkan dengan hasil prediksi dan dianalisis menggunakan one sample t-test dengan taraf kepercayaan 95%. Hasil penelitian menunjukkan campuran laktosa-sorbitol diperoleh formula optimum tablet ekstrak buah mahkota dewa pada perbandingan laktosa 0 mg dan sorbitol 595,6 mg mempengaruhi sifat fisik tablet hisap yaitu menurunkan kecepatan alir, menurunkan sudut diam, menurunkan pengetapan, meningkatkan MC granul, menurunkan kekerasan tablet, menurunkan kerapuhan tablet, menurunkan waktu larut, menurunkan tingkatan rasa serta menurunkan hedonic test

Perancangan Buku Ilustrasi Interaktif untuk Anak Usia 7-9 Tahun terhadap Sayur dan Buah

Sayur dan buah merupakan sumber vitamin yang penting untuk dikonsumsi demi menjaga kesehatan tubuh. Sayangnya, lebih dari setengah populasi anak usia 5-9 tahun di Jakarta belum memenuhi standar konsumsi sayur dan buah yang ditetapkan oleh WHO. Hal ini dapat berdampak buruk bagi kesehatan, terlebih pada anak-anak yang sedang berada dalam masa pertumbuhan. Oleh karena itu, perancangan buku ilustrasi interaktif untuk anak ini ingin memperkenalkan manfaat sayur dan buah melalui pendekatan yang lebih fun agar meningkatkan ketertarikan anak terhadap sayur dan buah

Home and day care centre environments' role in influencing children's behaviour during early childhood development

Magister Artium - MA (Child and Family Studies)Approximately 70% of children 0-6 years old worldwide are experiencing care between home and day care centre environments that is conceptualised as dual care. These two environments are entry points into early childhood development services, which further demonstrate the relationship of the two environments in child development. Both environments are therefore crucial in influencing children's development and their behaviour. Nonetheless, vast research shows that, without diminishing the influence of the day care environment, the home environment is the most influential on children's behaviour development. This study employed Bronfenbrenner's ecological system theory, which studies child development and behaviour within environments that a child interacts with, as the overarching theory of this study with the focus based on the microsystem and the mesosystems. The study has its aim to explore the influence the home and day care centre's environment have on the behaviour of children during early childhood development. The study adopted qualitative research methodology with an explorative and descriptive design during the execution of this study. In-depth semi-structured interviews, which were held with parents and practitioners were used as data collection