Determinan Tax Avoidance Yang Dimoderasi Oleh Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Dan Bursa Singapura Periode 2018-2020)

ABSTRAK   Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance.   Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance.   ABSTRACT   This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance.   Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governanc

SIFAT MEKANIS SAMBUNGAN DISSIMILAR FRICTION STIR WELDING ANTARA ALUMINIUM PADUAN AL-MG DAN AL-MG-SI

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PKM KELOMPOK USAHA PEMBUATAN HERBAL VIRGIN COCONUT OIL (VCO) DI KABUPATEN GOWA

Community service has been carried out through the Program Kemitraan Masyarakat (PKM) in Sungguminasa, GowaRegency, which is a technology transfer of production equipment to increase the production capacity of the VirginCoconut Oil (VCO) herbal manufacturing business. Through this activity has been carried out promoting productionequipment and facilities for the promotion of purchased VCO herbal products. Production equipment in the form ofcapsule molds, sealing machines, banners and. The results of the community service activities are in accordance with thetarget, namely the partners already have additional VCO capsules so that the production capacity at the capsule stationcan increase by 50 capsules per five minutes to 100 capsules. Also has equipment that has an expiry date and no batchesto print the number of each package so that the production number, production year and ladder can already be printed onthe packaging. In addition, props are also available for promotional products in the form of banners, and brochures thatcan help increase sale

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Integrated approach for control of foliar diseases in strawberry runner nurseries and management of chemical resistance

Powdery mildew and leaf blotch are important diseases that affect strawberries in Australia. Both diseases can reduce transplant quality in the strawberry nursery sector, and decrease yield in the fruit sector. Disease control in the strawberry nursery and fruit sectors relies on the use of the fungicides myclobutanil and trifloxystrobin. Due to the way these fungicides act against the pathogen, their repeated use in the nurseries and fruit farms increases the risk of the fungus becoming resistant to the chemicals. Resistance is when a pathogen is no longer controlled by a fungicide when used as directed. To address the risk of resistance, a series of field experiments were conducted in strawberry nurseries in Queensland and Victoria over three seasons to assess the efficacy of several fungicides, including biorationals, with different modes of action against the diseases. Biorational is a term given to products that are relatively non-toxic to humans and have a low impact on the environment, and include oils, soaps, microbials, minerals and botanicals. Results showed that a number of fungicides, including biorationals, were effective against powdery mildew and leaf blotch. Three fungicidal actives, bupirimate, cyflufenamid and quinoxyfen, were granted minor-use permits for specific use against powdery mildew in strawberry runner production. Data from the trials supported two of the minor-use permits (bupirimate and cyflufenamid). Quinoxyfen was granted a minor-use permit not long after the commencement of the project after discussions between the industry and chemical company. The study supported quinoxyfen being effective against powdery mildew in strawberry runners. Best practice chemical control of powdery mildew in nursery runner crops, is to avoid use of myclobutanil and trifloxystrobin (only apply early in the season if required), and rotate the recently permitted fungicides, quinoxyfen, bupirimate and cyflufenamid through the season. Nursery growers in Queensland and Victoria have now implemented this strategy. This will minimise the risk of the pathogen developing resistance to myclobutanil and trifloxystrobin in the fruit farms. At the time of writing this final report, there are currently no permitted or registered fungicides for control of leaf blotch/stem-end rot in strawberry. However, results from trials showed that fluazinam, prochloraz and azoxystrobin+difenoconazole reduced the disease in strawberry nursery crops. Based on results from field trials, an application has been made for a minor-use permit for fluazinam against leaf blotch in the strawberry nursery sector only. Access to a wide range of fungicides with different modes of action is important for managing fungicide resistance across the whole industry. Co-ordinated use of different fungicides between nursery and fruit production farms will assist in reducing the risk of fungicide resistance developing in pathogen populations. In the long term, it is anticipated that this practice will extend the effective life of current and new fungicides, and reduce the economic impact of diseases in the strawberry nursery and fruit sectors. The coordination of fungicide use across both sectors can help guide future chemical use and registration of new products. This concept may also be applied to other horticultural industries with more than one generation of production/propagation (e.g. potato) to better manage the risk of chemical resistance

PERFORMANSI TURBIN AIR TIPE SAVONIUS TIGA SUDU MENGGUNAKAN PENGARAH ALIRAN

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