Pengaruh Corporate Governance Terhadap Manajemen Pajak (studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011-2014)

This research investigates the influence of corporate governance influences on tax management behavior. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives,and audit committee. Company size, profitability, are used as control variables. This research sample is manufactured company selected by using method of purposive sampling. There are 40 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that theprofitability affect tax management significantly. Meanwhile, the number of commissioner,proportion of independent commissioners, compensation of commissioner and executive, audit committee, andcompany size, rate does not significantly influence the company's tax management

KARAKTER DAN SIFAT KEJUJURAN MAHASISWA MELALUI KANTIN KEJUJURAN

Abstrak: Penempatan kantin kejujuran di lingkungan kampus merupakan salah satu fenomena unik dan sangat menarik untuk diteliti, karena sasaran dari kantin tersebut adalah peserta didik atau mahasiswa yang diharapkan dapat terbiasa untuk berperilaku jujur dimulai dari “kantin kejujuran” tanpa adanya penjual di kantin tersebut. Penelitian ini bertujuan untuk menganalisis karakter dan sifat jujur mahasiswa fakultas “F” di kampus “F”. Penelitian ini menggunakan pendekatan kualitatif dan sumber data yang diperoleh yaitu berupa kata-kata, tindakan dan data tambahan seperti dokumen, hasil wawancara dan hasil observasi. Hasil penelitian menunjukan bahwa karakter dan sifat jujur mahasiswa fakultas “F” di kampus “F” kurang jujur, ditunjukkan dari jumlah uang tidak sesuai dengan harga bahan makanan yang ditinggal dengan penanda harga setiap bahan makanan sebagai objek atau alat penelitian. Kendala dalam pelaksanaan kantin kejujuran di fakultas “F” jaman sekarang yaitu minat mahasiswa terlalu sedikit terhadap kantin kejujuran sehingga mempersulit tim dalam menganalisis karakter jujurnya. Sehingga perlu dilakukan sosialisasi penyelengaraan, dan harus memaparkan hal-hal menarik yang ada di dalam kantin kejujuran yang diselengarakannya.Abstract: The placement of honesty canteen in the campus environment is one of the unique phenomena and very interesting to research because the target of the canteen is students or students who are expected to be accustomed to behaving honestly starting from the "honesty canteen" in the absence of a seller in the cafeteria. This research aims to analyze the character and honest nature of faculty-student "F" on campus "F". This research uses a qualitative approach and the source of data obtained is in the form of additional words, actions, and data such as documents, interview results, and observation results. The results showed that the character and honest nature of faculty-student "F" on campus "F" was less honest, indicated by the amount of money that does not match the price of groceries left with the price marker of each footage as an object or research tool. The obstacle in the implementation of honesty canteen in the faculty "F" today is that the interest of students is too little towards the honesty canteen to make it difficult for the team to analyze its honest character. So it is necessary to socialize the maintenance and must explain the interesting things that are in the honesty canteen that it is involved in