Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This research examines the perspectives and experiences of workers about Human Resource Development (HRD) programs in order to determine the aspects that influence engagement, satisfaction, and overall effectiveness. Employing…
loying a qualitative methodology, the study included semi-structured interviews and focus groups with personnel from several departments. The results indicate that HRD programs are most efficient when they are congruent with individuals' specific career objectives and professional requirements, and when they have sufficient organizational resources and management support. The identification of challenges such as program rigidity and lack of relevance emphasizes the need for HRD methods that are more flexible and responsive. The research highlights the need of customizing HRD programs to cater to the varied requirements of employees and adjusting to rapid changes in the work environment. The findings provide practical and effective guidance for firms to improve their HRD processes and give stronger support for employee development. Further investigation is recommended to examine the incorporation of emerging technologies in HRD and evaluate their influence on employee engagement and development.
Abstract:The Corona Virus Disease 2019 (Covid-19) pandemic was first known to have appeared in Wuhan City, China in December 2019 and was declared a global pandemic by the World Health Organization (WHO) on March 12 2020. This virus…
rus has spread very quickly to several countries in the world, including Indonesia where the Covid-19 pandemic has been designated as a type of disease that causes a Public Health Emergency on March 31 2020. With this determination, mitigation efforts must be carried out in accordance with statutory regulations in emergency response period for handling Covid-19. Tourist attractions have the potential to become a locus for the spread of COVID-19 if there is a gathering of visitors while traveling, causing the need for health protocols in carrying out activities at that location. This research uses qualitative research which aims to gather information about the compliance of people at tourist attractions with the health protocols implemented in Jambi City. The results of this research show that the implementation of the health protocol, namely 5M (wearing a mask, washing hands, maintaining distance, staying away from crowds and reducing mobility) is carried out well and is carried out directly by the government and tourist attraction owners through CHSE (Clean Health Safety and Environment). And the community has good knowledge, attitudes and behavior in complying with the health protocols implemented. The conclusion of this research is that the implementation of health protocols at various tourist attractions in Jambi City has gone well with supervision carried out by the government and tourist owners.
Abstract:The self-registration machine helps patients register them selves. The use of APM machines at Wava Husada Hospital has not been carried out properly for several reasons, such as Man, Method and Machine. The aim of this research…
esearch is to evaluate the performance of APM users to identify the components and effects to increase the effectiveness of APM. Qualitative research methodologies were used in this study. Data was obtained from APM officers and medical records officers. The results of the research show that the presence of APM officers has helped the patient registration process, but there are several things that make the use of APM less effective at Wava Husada Hospital, namely in terms of staff, the lack of APM officers, in terms of the method of using APM is not carried out in accordance with the SOP, in terms of Machine errors or loading often occur. Consequently, there are too many patients, the registration process is thrown off, services are provided non-procedurally, and registration is completed by hand. Efforts made by officers to ensure that the use of APM runs well are adding APM officers, training APM officers on APM use, and improving internet quality so it doesn't load frequently.
Abstract:Schools are also not only a means to seek knowledge, but also to shape characters or attitudes in students, for example in terms of attendance or absence. Attendance is an element of discipline that aims to improve discipline…
pline in an institution. Therefore, an online-based attendance system is needed, where the teacher validates students directly using the attendance website through a computer or laptop. The model used for website design is the waterfall method. The results of this study are by designing a student attendance website where the teacher validates students directly using the attendance website so as to facilitate the process of making attendance reports as well as teachers who have validated students can be seen or monitored by the principal or admin as an alternative to solving problems that exist in SMP Negeri 2 Baleendah.
Abstract:English language education has become a major focus in the education curriculum in many countries, as well as in Indonesia. In the context of the Merdeka Curriculum, evaluation and assessment of English learning play a crucial…
rucial role in determining the successful implementation of the Merdeka curriculum. This study aims to (1) explore the basic concepts of evaluating English learning in the Merdeka curriculum, (1) explore English learning assessment in the Merdeka Curriculum, (3) and explore the challenges in evaluating and assessing English learning in the Merdeka curriculum. This research uses a literature review research method in which secondary sources are obtained from books and journals in supporting the study and findings. The results of this study First, the basic concepts of evaluating English learning in the independent curriculum include formative, summative and authentic assessment. Second, the assessment of the independent curriculum English language learning includes listening, reading, viewing, speaking and writing. Meanwhile, the challenges of evaluating and assessing English learning in the independent curriculum include the development of assessment instruments that are in accordance with the principles of the independent curriculum, the integration of continuous formative assessment in the independent curriculum, and aspects of inclusiveness in English learning.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Preventive Maintenance, Predictive Maintenance, Corrective Maintenance in induction motor 3 phase is one of the equipment that is highly used to support the various processes. In general, induction motors are used to rotate…
ate pumps, blowers or compressors. Maintenance is a combination of various action taken to maintain an asset and repairs that is always in a ready to use condition to carry out productivity effectively and efficiently in accordance with standards. To improve the performance of the generator in the PLTU, and maintain the working performance of the motor routine maintenance needs to be carried out. Motor maintenance is one of the most important things to increase the reliability of the production process in an industry. In various industrial activities which are full of exciting processes, motor motors are one of the equipment or tools that are highly used to support these various processes. In large industries, induction motor, are the main control for driving other equipment.