Pengaruh Budaya Hukum terhadap Peningkatkan Kesadaran Membayar Pajak

Realisasi penerimaan pajak tahun 2018 adalah 92% dari target yang telah ditetapkan, sedangkan kepatuhan pelaporan SPT Wajib Pajak adalah sekitar 71%.  Ini menunjukan bahwa Wajib Pajak masih rendah tingkat kepatuhannnya dalam melaksanakan kewajiban perpajakannya. Dalam penelitian ini, penulis akan meneliti faktor penyebab kepatuhan Wajib Pajak masih rendah dan bagaimana budaya taat pajak dalam memenuhi kewajiban perpajakannya. Metode penelitian yang digunakan adalalah deskriptif analisis, yaitu menganalisis masalah dengan mendekripsikan melalui penerapan Theory of Planned Behavior dan mendemontrasikan hasil penelitian-penelitian dalam suatu kesimpulan yang spesifik. Konsep budaya kesadaran hukum menjadi sangat relevan karena konsep tersebut dapat mempengaruhi Wajib Pajak secara individual serta mempengaruhi lingkungan serta persepsi kepatuhan dan norma-norma dalam masyarakat. Budaya hukum sangat erat dengan variabel attitude, subjective norm dan perceived behavioral control juga memiliki internal cohesion impact yang dapat memberikan pengaruh antara satu faktor terhadap faktor yang lain

Educator in The Prespective of Islamic and Western Education Theory

Educators take as an important rule in educational system. They are the ones who are responsible for the students in achieving their educational goals. Basically, there is no difference concept of educators in both Islamic and Western Education. However, Islam has broader perspectives compared to the Western one, since in Islam Allah is believed as the first and foremost teacher or educator. Then, this is continued by the Prophet Muhammad as a recipient of revelations from Allah, and then it is inherited to the Islamic Scholars and even parents to educate their followers, children, and all family members. The position of educators is highly appreciated according to Islamic Education, since the source of the knowledge taught to the human is directly from Allah the Almighty God. Therefore, the nature of educators should become role models which can be taken as a good example for the students in order to improve the quality of theit faith and piety. Thus, the terms and conditions for an educator are s/he must be an adult, has good personality and character, has broaden knowledge and skills, and also good attitudes and consistency based on Islamic taughts.

Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance

Many companies consider paying taxes is unprofitable because it can reduce their amount of profit. This triggers companies are used various tactics to reduce the amount of tax payments. This study aims to analyze the factors influence of tax avoidance at Manufacturing Companies in the consumer goods sector in 2018-2022 period. These factors include accounting conservatism, DER, ROA, size firm and institutional ownership. The method of research is using the quantitative and regression analysis, the sample is Manufacturing Companies consumer goods sector which are consistently publish quarterly financial report period 2018-2022 with a total of 15 companies. Researcher collect the data by purposive sampling method, and it is analysed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, tax avoidance of manufacturing companies is influenced by ROA and DER, while the accounting conservatism, size firm and institutional ownership does not have affect on tax avoidance of Manufacturing Companies consumer goods sector period 2018-2022. The company management is expected to pay more attention to every action taken and the risks it will bear in relation to its tax obligations. Keywords: Accounting Conservatism, DER, ROA, Size Firm, Institutional Ownership, Manufacturing Companie

Analisis Framing Berita Ketua DPR RI Tentang Perpanjangan PT Freeport Indonesia Tahun 2015 pada Harian Online Viva.co.id dan Metrotvnew.com

Penelitian ini berjudul “Analisis Framming Ketua DPR RI tentang perpanjangan kontrak PT.Freeport Indonesia tahun 2015 pada harian online Viva.co.id dan MetrotvNews.com”. Pada dasarnya bingkai media atau lebih dikenal dengan framing, merupakan metode untuk melihat bagaimana cara media bercerita atas sebuah peristiwa. Framing terutama melihat bagaimana pesan atau peristiwa dikonstruksi oleh media. Bagaimana wartawan mengkonstruksi peristiwa dan menyajikannya kepada khalayak. Tujuan penelitian ini adalah untuk mengetahui bagaimana struktur sintaksis, struktur skrip, struktur tematik, dan struktur retoris. Pada pemberitaan Ketua DPR RI tentang perpanjangan kontrak PT.Freeport Indonesia tahun 2015 pada harian online Viva.co.id dan MetroNews.com Selain itu penelitian ini juga ditujukan untuk memberikan kontribusi dalam perkembangan kajian pada bidang Ilmu Komunikasi, khususnya yang berkaitan dengan studi media. Metode penelitian yang digunakan adalah metode analisis teks (kualitatif), dengan menggunakan model framing Zhongdang Pan dan Gerald M. Kosicki. Teknik pengumpulan datanya adalah studi dokumentasi, studi kepustakaan, dan observasi. Sedangkan teknik analisis datanya menggunakan analisis kategorisasi, reduksi data, penyajian data, dan penarikan kesimpulan. Dalam mengkonstruksi berita sebaiknya media menyajikan peristiwa terutama yang berkaitan sengketa, secara cover both side. Selain itu, media hendaknya menampilkan hubungan kausalitas yang jelas disertai argumentasi dan alasan yang jelas pula agar khalayak dapat memahami suatu peristiwa secara utuh

The analysis of concentrated solar dish performance for solar thermal power production / Abdul Basir Mohamad

The concentrated parabolic solar dish is a green technology that can generate power from solar. This system only uses light from the sun as energy source. The objective of this study is to analyse the concentrated solar dish performance for solar thermal power production. There are some criteria must be considered before start the experiment as performance of solar dish may be different with different condition such as material of reflector, the shape of reflector, diameter of the concentrator, focal length of concentrator dish, and rim angle. The study involves the design and optimization of thermal performance of solar parabolic dish collector under Malaysia tropical climate. A recycle satellite dish has been utilized and wrapped up with aluminium film as a reflector to concentrate the sunlight and the aluminium block as the receiver. The focal point had been calculated to place the concentrated beam receiver correctly. The amount of heat received was calculated based on radiation heat transfer. The heat is to be collected by tap water flow through the manifold attached to the receiver. An Arduino system was used to collect the temperature data from the experiment. During the experiment, the parabolic dish reflects the sunlight and concentrates the light to the receiver at focus point. The high temperature was produced at the receiver. The performance was measured by calculate the heat extracted by the water in the system. The experiment results obtained showed that temperatures up to 400˚C can be achieved in relatively short periods of time. It has indicated that the solar concentrator can be an alternative to provid

The Impacts of Performance Appraisal on Employee’s Job Satisfaction and Organizational Behavior

The implementation of performance appraisal is widespread, and it is a significant tool  by which organizations  can maximize the potential of human resources. The purpose of this study is to investigate how performance appraisal affect employee’s job satisfaction and organizational behavior. The methodology used for this research is a qualitative-library research, entailing the data collections and analyses from published resources such as books, journals, and internet databases. Based on the results, it was found that the experience of  a positive performance appraisal raises not only workers’ sense of accomplishment but also self-worth and fosters the trust in the legitimacy process. Furthermore, appraisal assists employee retention by highlighting the company's dedication to address their requirements and support the development. In order to increase job satisfaction and organizational behavior, the study emphasizes the values of giving feedback to employees, defining goals, encouraging employee involvement, and carrying out efficient performance appraisal

Development of Recycled tyre-bale and Recycled tyre Crumb Sandwich Panels

This research largely focused on investigating the structural behaviour of recycled tyre-bale and recycled tyre crumb sandwich panels with an aim to promote the reuse of waste tyres in structural engineering applications. Experimental, numerical and theoretical methodologies are implemented to establish the best performing sandwich panels and verified their static and dynamic load capacities. The research findings encourage the use of recycled tyre-bale and crumb sandwich panels as structural and non-structural members in infrastructure projects

PERNIKAHAN DAN RELASI KEDUDUKAN SUAMI-ISTRI DI MALUKU, ANTARA ADAT, PENDIDIKAN, DAN AGAMA: STUDI KASUS TERHADAP KELUARGA MUSLIM DI JAZIRAH LEIHITU DAN KECAMATAN SIRIMAU MALUKU

Tulisan ini membahas tentang pernikahan dan relasi kedudukan suami istri di Maluku terutama dalam Keluarga Muslim di Jazirah Leihitu dan Kecamatan Sirimau Maluku, ditinjau dari segi pendidikan, adat dan agama. Penelitian ini dihasilkan bahwa pendidikan, adat dan agama dalam masyarakat muslim Maluku terutama di daerah Jazirah Leihitu dan Sirimau saling memberikan pengaruhnya terhadap adat perkawinan dan relasi dalam keluarga. Tingkat pendidikan menjadi varian dalam penentuan jumlah biaya atau harta perkawinan yang harus diberikan oleh calon mempelai laki-laki dan keluarganya kepada pihak mempelai perempuan. Pluralitas adat di Sirimau yang merupakan wilayah Ambon Kota, juga mempengaruhi adat perkawinan dan relasi laki-laki dan perempuan dalam keluarga, walaupun adat Maluku asli yang masih harus tetap diindahkan oleh para pendatang. Adapun agama dalam adat perkawinan dan relasi keluarga di masyarakat Maluku ini juga memiliki pengaruhnya walaupun sedikit, di mana ternyata adat tetap lebih dominan. Misalnya konsep harta atau biaya perkawinan lebih dominan daripada mahar, waris adat yang membagi warisan dnegan system mayorat patrelenial juga masih kental di masyarakat

The Raectualization of the Pancasila Values in the Light of Perennial Philosophy

Implementasi nilai-nilai Pancasila sampai saat ini masih merupakan pekerjaan rumah bagi seluruh anak bangsa. Pancasila yang digali dari bumi Indonesia, digodok dan dirumuskan untuk menjadi dasar Negara, falsafah dan pandangan hidup bangsa dimaksudkan untuk memberi dasar pijak yang kokoh bagi berdirinya Negara sekaligus menjadi leitstar (meminjam kata-kata Bungkarno) untuk menuntun bangsa ini meraih cita-citanya. Namun di dalam perjalanannya, Pancasila menemui berbagai rintangan baik dari luar maupun dari dalam. Rintangan dari luar berupa kemoderenan dengan segala perangkat turunannya, sedangkan rintangan dari dalam datang dari anak bangsa sendiri yang belum sepenuhnya menghayati nilai-nilai Pancasila bahkan ada pihak-pihak yang ingin menggantikan Pancasila dengan ideologi lain.Kenyataan ini menggelitik semua komponen bangsa untuk berupaya ikut memikirkan dan menghadirkan konsep, strategi serta langkah-langkah kongkrit untuk membumikan Pancasila menjadi nilai yang hidup, yang menggerakkan bahkan yang dapat membawa bangsa ini menuju masa depan yang diidamkan. Upaya itu antara lain adalah mengkaji Pancasila dari berbagai perspektif dan salah satunya adalah dari perspektif filsafat perennial. Dalam persapektif filsafat perennial, Pancasila bagi bangsa Indonesi sesungguhnya, merupakan saintia sakra dan kalimatun sawa’, suatu pengetahuan suci dan prinsip dasar yang telah menjadi komitmen bersama dan telah terbukti hidup dalam kehidupan masyarakat, bahkan jauh sebelum Indonesia merdeka. Dengan demikian maka reaktualisasi Pancasila bermakna kembali mengamalkan nilai-nilai Pancasila sebagaimana telah tertanam jauh di lubuk sanubari bangsa ini dengan cara pandang yang baru, yaitu bahwa Pancasila tidak semata sebuah ideologi dalam berbangsa dan bernegara, tetapi lebih dari itu adalah sebuah keniscayaan ontologis yang terbawa dalam batin setiap manusia Indonesi

Consumer green purchase behaviour among millennial generation

The rapid growth of development in the economy for the last few decades has greatly increase consumers’ worldwide consumption and became the main cause that contribute to environmental degradation. Consequently, more people becoming increasingly aware and concerned about environmental issues especially among millennial generation. They are now demand for more environmental friendly products, hence many green marketers and manufacturers have shift the attention towards the importance of understanding the green purchase behaviour among this market segment. The purpose of this paper is to determine factors that have significant relationship toward millennial consumer’s green purchase behaviour in Malaysia by integrating the Theory of Planned Behaviour as research framework. The research model was adapted and modified from The Theory of Planned Behaviour (TPB) added with another potential variable namely, environmental involvement and media exposure to environmental message to identify the key factors that stimulate millennial consumer’s green purchase behaviour. A total of 375 questionnaires were distributed among UUM students by using proportionate sampling, to perform the statistical analysis for data analysis. Results showed attitude towards green products, subjective norm, perceived behavioural control, environmental involvement and media exposure to environmental message have significant effect toward millennial consumer’s green purchase behaviour. In addition, subjective norm was found to be the most influential factor that contribute to millennial consumer’s green purchase behaviour