Suchergebnisse

The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the other hand tax avoidance is not wanted by the government because it reduces income for the country. The purpose of this study is to analyze the effect of profitability, leverage, the proportion of independent commissioners, institutional ownership, and company size, on tax avoidance. The population of this research is the entire manufacturing company registered in indonesia stock exchange (BEI ) 2014-2018 during the period.A method of sampling nonprobability using methods with techniques of sampling purposive sampling .The technique of analysis of data using the test is the classic normality, multikolinieritas, heteroskedastisitas test, and autokorelasi test. Testing the hypothesis of the use of regression analysis double. The results of the study show that there is an influence between profitability and the proportion of independent commissioners on tax avoidance, while the variable leverage, institutional ownership and firm size do not show an influence on tax avoidance.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, komite audit, dan leverage terhadap agresivitas pajak. Pengukuran agresivitas pajak dalam penelitian ini menggunakan tarif pajak efektif (ETR). Model penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan. Populasi dalam penelitian ini menggunakan perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2019. Jumlah sampel penelitian sebanyak 31 perusahaan dengan jumlah sampel sebanyak 124 yang diperoleh dengan metode purposive sampling. Metode Penelitian yang digunakan adalah metode analisis deskriptif dengan analisis regresi berganda. Hasil analisis menunjukkan bahwa financial distress, komite audit, dan leverage berpengaruh signifikan terhadap agresivitas pajak.Kata kunci: Kesulitan Keuangan, Komite Audit, Leverage, Agresivitas Pajak. DAFTAR PUSTAKA Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, 1980. https://doi.org/10.24843/eja.2018.v23.i03.p1 Maulana, I. (2020) Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Properti Dan Real Estate, Krisna: Kumpulan Riset Akuntansi, 12, 13-14. Yunanto. F; Januarti, I (2017). Analisis Pengaruh Financial Distress, Komisaris Independen Dan Struktur Kepemilikan Terhadap Agresivitas Pajak. P. Ariyani, S. Lestari, D. Pratomo et al (2019) Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak, JURNAL ASET (Akuntansi Riset), 11, 41- 54. Kandaka, R. Pratiwi (2019) Pengaruh Komite Audit, Leverage, dan Provitabilitas Terhadap Agresivitas Pajak (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efer Periode 2014-2017): STIE Multi Data Palembang,3 ,57-73 C. Swingly, I. Sukartha (2015) Pengaruh Karakteristik Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance, E- Jurnal Akuntansi Universitas Udayana, 1, 47-62 Independen, Komite Audit, Preferensi Risiko Eksekutif Dan Ukuran Perusahaan Pada Penghindaran Pajak, E-Jurnal Akuntansi, 1, 72-100 Vol. 5, No. 2 (Oktober 2015) E S E N S I Jurnal Bisnis dan Manajemen, 5, 187-206 P. Diantari, I. Ulupui (2016) Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institulional Terhadap Tax Avoidance, E-Jurnal Akuntansi, 16, 702-732 M. Hernawati (2018) Analisis Kepemilikan Manajerial, Kepemilikan Institutional, Komite Audit, Manajemen Laba Dan Ukuran perusahaan terhadap Tindakan Tindakan Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017), Skripsi Ekonomi Universitas Islam Indonesia. Jamaludin. A (2020) Pengaruh Profitabilitas (ROA), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015- 2017, Eqien: Jurnal Ekonomi dan Bisnis, 7, 85-92.Dharma. I, Ardiana. P (2016) Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, Dan Koneksi Politik Terhadap Tax Avoidance, E-Jurnal Akuntansi,15, 584-613.Hidayat. A, Fitria, E (2018) Pengaruh Capital Intensity, Inventory Intensity, Provitabilitas dan Leverage Terhadap agresivitas Pajak, Eksis: Jurnal RisetEkonomi dan Bisnis, 13, 157-168Kristanto Budi. A, (2015) Faktor finansial dan non finansial yang mempengaruhi agresivitas pajak di Indonesia, Media Riset Akuntansi, Auditing & Informasi, 15,31-48.K. Subagiastra, I. Arizon, I. Mahaputra (2017) Pengaruh Profitabilitas, Kepemilikan Keluarga Dan Good Corporate Governance Terhadap Penghidaran Pajak, JurnalIlmiah Akuntansi, 1, 167-193.S. Purnawati, L. Sugiarti (2017) Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualandan Koneksi Politik Terhadap Tax Avoidance, Jurnal Riset Akuntansi & Keuangan,5, 1625-1641.M. Alam, Fidiana (2019) Pengaruh Manajemen Laba, Likuiditas, Leverage dan Corporate Governance Terhadap Penghindaran Pajak, Jurnal Ilmu dan RisetAkuntansi, 8, 1-22.W. Valentinus (2015) Pengaruh Proporsi Komisaris Independen, Komite Audit, Manajemen Laba, Likuiditas, Ukuran Perusahaan dan Profitabilitas TerhadapAgresivitas Pajak, Universidad Nacional de Colombia. Laporan Keuanga atau anuual Report dari IDXhttps://www.idx.co.id/en-us/listed-companies/financial-statements-annual- report/ Alifianti, R., Putri, H., & Chariri, A. (2017). Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Praktik Tax Avoidance Pada Perusahaan M Anufaktur. Diponegoro Journal of Accounting, 6(2), 56–66.Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 371–379.Empiris, S., Di, T., & Selama, B. E. I. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 371–379.Han, E. S., & goleman, daniel; boyatzis, Richard; Mckee, A. (2019). 済無No Title No Title. Journal of Chemical Information and Modeling, 53(9), 1689– 1699.Khairuzzaman, M. Q. (2016). No Title血清及尿液特定蛋白检测在糖尿病肾病早期诊断中的意义. 4(1), 64–75.Larasati, O. (2018). Jurnal Mitra Manajemen ( JMM Online ). Jurnal Mitra Manajemen, 2(4), 273–285. http://e- jurnalmitramanajemen.com/index.php/jmm/article/view/125/69 Nugraha, M. (2015). Diponegoro Journal of Accounting. Diponegoro Journal of Accounting, Vol. 4 No.(PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITASPAJAK), 1–14. http://ejournal-s1.undip.ac.id/index.php/accountingNugroho, S. A., & Firmansyah, A. (2018). Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness. Journal of Applied Business Administration, 1(2), 163– 182. https://doi.org/10.30871/jaba.v1i2.616Nurjanah, N., Abdullah, A., & Nufus, C. (2018). Karakteristik Sediaan Garam Ulva lactuca dari Perairan Sekotong Nusa Tenggara Barat bagi Pasien Hipertensi. Jurnal Pengolahan Hasil Perikanan Indonesia, 21(1), 109. https://doi.org/10.17844/jphpi.v21i1.21455Selviani, R., Supriyanto, J., & Fadillah, H. (2018). Pengaruh Ukuran Perusahaan dan Leverage terhadap Penghindaran Pajak Studi Kasus Empiris Pada Perusahaan Sub Sektor Kimia di Bursa Efek Indonesia Periode 2013 – 2017. Jurnal Online Mahasiswa Bidang Akuntansi, 2(5), 1–15.Setiawan, A., & Al-ahsan, M. K. (2016). Pengaruh Size, Leverage, Profitability , Komite Audit, Komisaris Independen dan Investor Konstitusional Terhadap Effective Tax Rate ( ETR ). Jurnal EKA CIDA, 1(2), 1–16.Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, 1980.https://doi.org/10.24843/eja.2018.v23.i03.p14

The General Election (Pemilu) is actually a democratic contest intended for political party cadres. However, with the existence of Law Number 8 of 2015 Article 39 (b) which allows the existence of individual (independent) candidates who do not come from parties but receive full support and stretcher from the community to take part in the General Election. The phenomenon of individual (independent) candidates that occurred in the 2018 Mayoral Election in Padangsidimpuan City is a new phenomenon. Then, the winner was precisely the individual candidate (independent) beating the other two candidates from political parties. So, this study was conducted to determine the extent of the perception of the Muslim community of Padangsidimpuan City regarding individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election. This research is qualitative with a case study method using a descriptive approach. The research subject is the Muslim community of Padangsidimpuan City with data collection techniques using interviews. Data processing techniques with data reduction, data presentation, and drawing conclusions. The results of this study are the perception of the Muslim community regarding individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election that individual (independent) candidates have good personality and organizational experience, come from the community or non-political parties and are considered capable of accommodating the aspirations of the community so that will give birth to a better and more advanced Padangsidimpuan City. The reason the Muslim community supports individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election is the courage to choose an individual (independent) path even though the potential for winning is very small, a good political track record so that they will be more objective in running the government, and have good characteristics and charismatic as a leader.

Latar belakang pemikiran adanya hakim komisaris sebagai Lembaga Hakim Pemeriksaan Pendahuluan adalah dengan adanya pengaruh perkembangan zaman, serta diratifikasinya ICCPR (International Covenant on Civil and Political Rights) oleh Indonesia, maka perlindungan akan hak asasi warga negara (dalam hal ini tersangka/terdakwa) menjadi prioritas utama negara dalam upaya menegakan hukumnya melalui aparat penegak hukum. Mengingat fungsi fundamental dari Hukum Acara Pidana itu sendiri yaitu mencari kebenaran materiil, maka dirasa Hakim Pemeriksaan Pendahuluan sebagai suatu lembaga baru yang dimunculkan dalam RUU KUHAP merupakan suatu terobosan baru untuk menjaga Due Process of Law agar tetap mampu berjalan sesuai dengan harapan. Hal ini juga diharapkan nantinya tidak terjadi orang yang tidak bersalah tapi dijatuhi pidana dengan tidak mengesampingkan kepentingan korban.

Pangan dan gizi merupakan kebutuhan dasar manusia yang harus dipenuhi setiap saat. Upaya pemenuhan pangan merupakan tanggung jawab pemerintah dan masyarakat. Ketahanan pangan merupakan salah satu kunci membangun keluarga yang tangguh, sehingga perlu diupayakan untuk memenuhi kebutuhan pangan tersebut. Di Pekanbaru pada tahun 2020 masih ada 15 kelurahan yang masih bermasalah terhadap ketahanan pangan keluarga yang mengakibatkan masalah kekurangan gizi pada anak, diantaranya Kelurahan Bambu Kuning. Penelitian ini bertujuan untuk memberikan gambaran tentang mengenai ketahanan pangan rumah tangga berdasarkan proporsi pengeluaran pangan rumah tangga dan untuk mengetahui faktor-faktor yang berpengaruh terhadap proporsi pengeluaran pangan rumah tangga di Kelurahan Bambu Kuning Kecamatan Tenayan Raya Kota Pekanbaru. Berdasarkan hasil analisis dan pengolahan data menunjukkan bahwa di rumah tangga di Kelurahan Bambu Kuning berada dalam posisi tahan pangan. Pendapatan, jumlah anggota keluarga dan tingkat pendidikan ibu rumah tangga secara bersama-sama berpengaruh terhadap proporsi pengeluaran pangan, sementara dengan uji parsial (uji-t) hanya pendapatan rumah tangga yang berpengaruh terhadap proporsi pengeluaran panganKata kunci: Ketahanan Pangan Rumah Tangga; Proporsi Pengeluaran; Pendapatan ABSTRACTFood and nutrition are basic human needs that must be met at all times. Efforts to fulfill food are the responsibility of the government and the community. Food security is one of the keys to building a strong family, so efforts need to be made to meet these food needs. In Pekanbaru in 2020 there are still 15 urban villages that are still having problems with family food security which results in malnutrition problems in children, including the Bambu Kuning Village. This study aims to provide an overview of household food security based on the proportion of household food expenditure and to determine the factors that influence the proportion of household food expenditure in Bambu Kuning Village, Tenayan Raya District, ...

Perusahaan membutuhkan sumber pendanaan guna melakukan perluasan usaha. Pendanaan dapat berasal dari kreditur maupun investor. Perusahaan cenderung memilih sumber pendanaan yang berasal dari investor. Hal ini mendorong timbulnya pengembalian yang harus diberikan oleh perusahaan dalam bentuk biaya ekuitas. Biaya ekuitas berbanding lurus dengan risiko. Penelitian ini bertujuan untuk menganalisis pengaruh koneksi politik dan efektivitas dewan komisaris terhadap biaya ekuitas dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan data kuantitatif berupa laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2017-2019, suku bunga SBI rata-rata, serta data indeks harga saham. Teknik analisis data menggunakan regresi linier berganda dan analisis jalur. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh negatif terhadap biaya ekuitas, efektivitas dewan komisaris berpengaruh negatif terhadap biaya ekuitas, kinerja perusahaan tidak memediasi hubungan antara koneksi politik dan biaya ekuitas, serta kinerja perusahaan tidak memediasi hubungan antara efektivitas dewan komisaris dan biaya ekuitas.

In this paper with titled "The Problems of Independent Candidates in the GeneralElection" issues that discuss are about what are the legal basis for the setting ofindependent candidates and what problems that will be faced by independent candidates inthe election. The method used is the method of normative legal by research with statuteapproach and the conceptual approach, while legal materials collection techniques usingliterature study which was the materials collected analyzed qualitatively. The results at themoment is that the participation of independent candidates in the election have beenguaranteed by laws, but in reality an independent candidate faces several problems in anelection. The conclusion that Indonesia's Constitution in 1945 and the Law No. 12 Year2008 on the Second Amendment to Law No. 32 Year 2004 on Regional Governancen arethe legal basis for independent candidates, while the problems that faced as a consequenceof independent candidates are : 1. The independent cadidates do not have the politicalmachinery to access voter, 2. bear the political cost by themselves, and if elected he shouldbe able to adjust the balance of power by members legislature as a 3. result of not havingpolitical support in the legislature.

For the implementation of democratic elections required the existence of an institution independent of the general elections. The regulation of the formation of management bodies General Election in Aceh that was different from other regions are specifically regulated in Law Number 11 Year 2006 about Aceh Government and Qanun Aceh No. 7 of 2007 on General Election Organizer in Aceh. The purpose of this paper is to identify and explain the setting election of members of the general elections in Aceh and institute legal position of the general elections in Aceh. Based on the results of the study reveal any rules that conflict with the principles and legislation governing the establishment of the general elections in areas outside Aceh that assessed the existence of the institution of the general elections in Aceh are not independent because of the intervention of members of political parties.

The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the result of an audit,whether its financial performance is good or not, depended upon theopinion given by the Public Sector Auditor (BPK). According to the auditconducted on the financial report of government province of Bali for year2005, indeed the BPK issued Qualified Opinion; which means it is stillthat the report of the government of province of Bali applyinginconsistently with the rule and relevant statutory is all material aspects.

This study discussed the theoretical construction of independent agencies in 1. constitutional structure of Republic of Indonesia. By using various theories created by some classical and contemporary theorists in term of independent agencies, and limitation of powers themes, as it has been implemented in constitutional law practice and revised in theoretical perspective, the result of this study showed independent agencies are a different branch of government, compare to the conception of Montesquieu's trias politica. Indonesian constitutional law practice attracts fact about an existence of a different branch of government, where it is referred to as the independent agencies. As a new type of separation of power, theoretical construction of independent agencies could be referred to as "The New Separation of Power. " The result of this study also showed the existance of independent agencies in constitutional structure of Republic of Indonesia is still be placed under primary state agencies, and considered as auxiliary state agencies.

Tujuan dilakukannya penelitian ini adalah untuk mengetahui apa integritas dan akuntabilitas moral hakim dapat menentukan keputusan suatu perkara dan bagaimana politik hukum menciptakan lembaga peradilan yang independen, wibawa dan akuntabel. Dengan menggunakan metode penelitian yuridis normatif disimpulkan: 1. Kedudukan kekuasaan kehakiman dan hakim sebagai salah satu bagian dari kekuasaan negara dan penyelenggara negara setelah amandemen Undang-Undang Dasar telah memiliki kemerdekaan dan kemandirian, karena sudah tidak tergantung lagi kekuasaan eksekutif yang meliputi keorganisasian, keuangan, administrasi yang sebelumnya tergantung pada eksekutif dan hal tersebut akan berpengaruh pada aspek yudisial. Suatu kekuasaan kehakiman yang bebas dan mandiri merupakan kunci berfungsinya sistem hukum dengan baik dalam suatu negara hukum. Maka untuk itulah ditetapkan syarat batiniah kepada para hakim dalam menjalankan keadilan sebagai suatu pertanggung jawaban yang lebih berat dan mendalam kepadanya, bahwa karena sumpah jabatannya dia tidak hanya bertanggung jawab kepada hukum, kepada diri sendiri dan kepada rakyat, tetapi lebih dari itu harus bertanggung jawab kepada Tuhan Yang Maha Esa, yang dalam undang-undang dirumuskan dengan ketentuan bahwa peradilan dilakukan Demi Keadilan Berdasarkan Ketuhanan Yang Maha Esa. Dari frasa ini seorang hakim dalam pelaksanaan tugasnya bersifat bebas dan mandiri dalam melaksanakan aturan hukum dan peristiwa yang terjadi yang diajukan kepadanya. 2. Politik Hukum menciptakan berbagai peradilan yang independen, wibawa dan akuntabel meliputi: Pembenahan sistem peradilan berdasarkan Undang-Undang (Konstitusi); Diperlukan penguatan pengawasan terhadap lembaga peradilan sebagai benteng terakhir para pencari keadilan; Politik Hukum Penguatan Kelembagaan KPK, KY di Indonesia; Praktik hukum pengembangan sistem manajemen anggaran dan sumber daya manusia lembaga penegak hukum. Kata kunci: Politik hukum, Lembaga Peradilan, independen, wibawa dan akuntabel.

Tujuan penelitian ini adalah mengkaji kehadiran dari lembaga negara independen di Indonesia, serta ingin mengetahui kedudukan lembaga negara independen dalam mencapai tujuan negara hukum. Penelitian ini menggunakan metode penelitian yuridis normatif, dengan menggunakan metode dogmatik hukum yang didasarkan pada dalil-dalil logika. Hasil penelitian menunjukkan bahwa kehadiran lembaga negara independen di Indonesia terjadi pasca perubahan UUD 1945 dan masyarakat memiliki krisis kepercayaan terhadap lembaga-lembaga negara yang ada. Sedangkan kedudukan lembaga negara independen dalam mencapai tujuan negara hukum dimulai dari pembentukannya selama ini dibentuk melalui Undang-undang, Peraturan Pemerintah Pengganti Undang-undang, Keputusan Presiden, Peraturan Presiden serta Peraturan Pemerintah dengan penamaan yang berbeda-beda. Tujuan pembentukan lembaga negara independen ini pun juga sesuai dengan tujuan negara Indonesia yang terdapat dalam pembukaan UUD 1945. The purpose of this study is to examine the presence of independent state institutions in Indonesia, and want to know the position of independent state institutions in achieving the objectives of the rule of law. This study uses normative juridical research methods, using legal dogmatic methods which are based on the postulates of logic. The results showed that the presence of independent state institutions in Indonesia occurred after the changes to the 1945 Constitution and the public had a crisis of confidence in existing state institutions. Whereas the position of an independent state institution in achieving the objectives of the rule of law starts from its formation as long as it is formed through Laws, Government Regulations Substituting Laws, Presidential Decrees, Presidential Regulations and Government Regulations with different names. The purpose of forming an independent state institution is also in accordance with the objectives of the Indonesian state contained in the opening of the 1945 Constitution.

This paper will review the development of the music industry in Indonesia by holding Theodor Adorno's criticism of the culture industry, especially the music industry. This paper tries to analyse whether Adorno's criticism of the popular music is still relevant to describe the current condition of the Indonesian music industry and explain how the existing political and economic conditions affected it. This paper began with explanatory approach which explained the development of the Indonesian music industry. Data collected from the articles in mass and online media, we alsoconduct an interview with one group of musician called orchest stamboel. The results showed that Adorno's critics about how music becomes a commodity are still relevant to be used in understanding most of the case in Indonesian music industry, but cannot represent the characteristics of all Indonesian musician. This is because although most music in Indonesia is used as the main tool of capitalism in gaining profit, on the other hand, there is also a variety of music with unique genres performed by the musicians that are not following the logics and characteristics of popular music that presented by Adorno, which is: standardization, interchangeable, and pseudoindividualism.Keywords: Adorno, commodity, critic, popular music, standardization.