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

Strategies to Develop Coastal Society Micro Industries Through Koperasi Wanita Nelayan Mina Melati Desa Bendar Kecamatan Juwana

Coastal society is a society which life in coastal district with huge potent of fishery resources but ironically this society is still near with image of poverty. For that reason, they need an establish step to empower the coastal society so they can use the fishery resources that they have optimally.Micro Industries development through Fish Processing is one of the solution .Through this effort, exploitation of fishery potent is done with adding economic value using various processing technique. Desa Bendar as a model of coastal district is developed micro industries fish processing where there are The Koperasi Wanita Nelayan that have a big role on it. But so far, the development still can not be done maximal way because of some trouble. An effective strategy is needed to surpass it.The goal of this research is to recommend strategy for developing coastal society micro industry through The Koperasi Wanita Nelayan Mina Melati in Desa Bendar.. The strategy is given by analyzed the condition of micro industries development and analysis of internal and external environment of Koperasi as the actor of development through SWOT analysis. After that step is done, the next step is identification of strategies issues and tested it using Litmus Test to determine strategically existing development issue. In this qualitative research is using Snowball Sampling. The methods of collecting data in this research is in-depth interview and chose the informant used purposive system.From this research is obtained development strategy interconnected with institutional development and Koperasi organization and strategy about optimality the role of koperasi as main facilitator to cooperate with another stakeholder especially the government in develop access capability in adding capital

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

Kajian Kekuatan Kejut Biokomposit Serat Serabut Kelapa sebagai Bahan yang Ramah Lingkungan

The purpose of this study was to investigate the effect of the weight fraction of coir fiber at 5 %, 15 %, 25 %, 35 % and 45 % of the strength of oil-polyester biocomposites shock. Examining cross-section of the test results in order to provide an analysis of the reasons for recommending the feasibility of coir fiber as a natural fiber composite materials that are environmentally friendly. The study was conducted with fiber coconut fiber, matrix type Unsaturated Polyester 157 BQTN, hardener metyl etyl ketone peroxide ( MEKPO ), alkali solution ( NaOH ), ethanol ( C2H5OH ) and H2O. The main equipment used in this study is a tool Charpy impact. From the test results showed that : Effect of treatment of coir fiber volume by immersion for 2 h at 35 % alkali solution is able to improve the strength of shock loads. The best specimens are those that contain fiber volume by 45 %, ie the shock force of 0.085 J/mm2. Based on the shock test the coir fiber is used as a viable alternative to composite reinforcing materials that are environmentally friendly

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

Pengaruh Persaingan Pasar terhadap Agresivitas Pajak dengan Kecakapan Manajemen sebagai Variabel Moderasi

Penelitian ini bertujuan untuk mengetahui pengaruh persaingan pasar terhadap agresivitas pajak dan mengetahui efek moderasi kecakapan manajemen pada pengaruh persaingan pasar terhadap agresivitas pajak. Populasi dalam penelitian ini adalah seluruh Perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2016 sampai 2018. Sampel dalam penelitian ini didapatkkan menggunakan metode purposive sampling dengan kriteria terdaftar secara berturut-turut selama tahun 2016-2018, tidak mengalami rugi selama periode pengamatan, dan memiliki data yang lengkap yang dibutuhkan dalam penelitian ini. Sampel yang digunakan dalam penelitian ini sebesar 68 Perusahaan yang terdaftar di BEI tahun 2016 sampai 2018. Teknik analisis data menggunakan regresi data panel untuk melihat pengaruh persaingan pasar terhadap agresivitas pajak dan efek moderasi kecakapan manajemen terhadap pengaruh tersebut. Hasil penelitian menunjukkan bahwa persaingan pasar berpengaruh positif terhadap agresivitas pajak dan kecakapan manajemen memperlemah pengaruh persaingan pasar terhadap agresivitas pajak. Persaingan pasar yang tinggi menyebabkan Perusahaan melakukan agresivitas pajak lebih tinggi, dan Perusahaan yang memiliki manajer yang cakap akan memilimalisir Perusahaan untuk melakukan agresivitas pajak sebagai bentuk respon dari persaingan pasar yang tinggi