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 uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:According to contemporary scholars, buying and selling shares is of the opinion that buying and selling shares is legally permissible and some are prohibited. Meanwhile, according to the DSN Fatwa, ensuring share buying…
and selling transactions are halal. Buying and selling shares from an Islamic legal perspective is an important topic in integrating modern economic practices with sharia principles. The analysis includes the definition of shares as ownership of company assets, the importance of ensuring that the company's business is halal, as well as the prohibition against usury and gharar. Differences of opinion among scholars in determining the law itself. This research aims to compare the opinions of the DSN Fatwa with Contemporary Fuqaha in determining the law on the sale and purchase of shares. The approach used in this writing is a normative juridical approach with literature studies. The results that the author can conclude are that the law on buying and selling shares is permissible and some is prohibited.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
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 investigates the relationship between teenage pregnancy and future maternal mental health by using qualitative methods and relying on literature review as the main data source. The background of this study is…
based on the importance of a deeper understanding of the impact of teenage pregnancy on maternal mental health, given the high prevalence of teenage pregnancy in Indonesia and its long-term negative impact. The purpose of this study is to investigate the factors that support or hinder the mental health of mothers who experience teenage pregnancy, and to present key findings from the relevant literature in this context. The research method used was a qualitative analysis of relevant literature studies found through systematic searches in academic databases and scientific journals. This approach allowed us to explore the findings of various studies and gain an in-depth understanding of the phenomenon under study. The main results of this study show that teenage pregnancy has a significant impact on the mother's future mental health, including an increased risk of depression, anxiety and postnatal stress. Factors such as social support, access to mental health services, and economic conditions play an important role in determining the mother's future mental health. The conclusion of this study is that efforts to improve future maternal mental health should be a priority in public policy and clinical practice. A holistic approach that takes into account the various factors that influence maternal mental health, as well as cross-sectoral cooperation, is needed to create a supportive environment for adolescent mothers to achieve optimal mental well-being.
Abstract:Research on the constraints of teachers at SMPN 2 Dompu in module design and assessment of the project to strengthen the profile of Pancasila students (P5) in the Independent Curriculum is very important to carry out because…
ause one of the important aspects of the independent curriculum is P5. This research aims to find out what obstacles the teachers of SMPN 2 Dompu have in designing modules and assessing the project to strengthen the Pancasila student profile (P5) of the Merdeka Curriculum. The research method used in this research is a qualitative method. The data analysis technique used in this research is a data analysis technique developed by Creswell including data collection, data reduction, data display, and drawing conclusions. The results of this research are that there are 6 teacher obstacles. The first teacher has difficulty identifying the readiness stages of educational units in designing modules and project assessments to strengthen the profile of Pancasila students (P5). Second, teachers have difficulty determining dimensions and themes in designing modules and assessments for projects to strengthen the profile of Pancasila students (P5). Third, teachers have difficulty designing and determining time allocation in module design and assessment as well as implementing projects to strengthen the profile of Pancasila students (P5). Fourth, teachers have difficulty developing topics and activity lines in designing modules and assessments for projects strengthening the profile of Pancasila students (P5). Fifth, teachers have difficulty creating and designing project modules for strengthening Pancasila student profiles (P5). Sixth, teachers do not yet understand how to create assessment and assessment rubrics in the project to strengthen the profile of Pancasila students (P5). Recommendations from the results of this research are (1) the Dompu Regency Youth and Sports Education Office must provide training related to P5 module design and P5 Assessment to teachers at SMPN 2 Dompu, (2) Principals must collaborate with campus or external parties to conduct training for teachers.
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.