PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAPTAX AVOIDANCE

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan corporate governance terhadap tax avoidance pada perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia pada periode Febuari 2013 – Januari 2016. Variabel independen dalam penelitian ini adalah Return On Asset (ROA), Debt to Equity Ratio (DER), komite audit, dan komisaris independen. Sedangkan untuk variabel dependen dalam penelitian ini menggunakan Cash Effective Tax Rate (CETR). Penelitian ini menggunakan 44 sampel perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia pada periode Febuari 2013 – Januari 2016, selama 3 tahun pengamatan terdapat 132 laporan tahunan dianalisis. Teknik pengambilan sampel dalam penelitiani ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahawa DER berpengaruh positif dan signifikan terhadap tax avoidance dengan koefisien regresi sebesar 0,011 dan tingkat signifikan sebesar 0,026, komisaris independen berpengaruh negatif terhadap dan signifikan terhadap tax avoidance dengan koefisien regresi sebesar - 0,388 dan tingkat signifikansi sebesar 0,000. Sedangkan untuk DER dan komite audit tidak berpengaruh signifikan terhadap tax avoidance. Pada koefisien determinasi (R2) diketahui nilai R square sebesar 0,209 atau 20,9% artinya kemampuan variabel-variabel independen dalam menjelaskan variabel dependen sangat rendah dan terbata

Bahasa Indonesia Di Thailand Menjadi Media Diplomasi Kebahasaan Dan Budayadi ASEAN Melalui Pengajaran Bipa

In the effort to introducing and consolidating Indonesian language to the world and ASEAN level, there are a few of options but teaching and mastering Bahasa Indonesia (BI). Through the teaching of Bahasa Indonesia for foreign speaker (BIPA), it can be a media of language and culture diplomacy and brings Indonesian language as lingua franca in ASEAN community, as happen in Thailand. Therefore, some efforts need to be done in order to realize that through the teaching of BIPA. to increase the interest in learning BI in abroad, to improve the image of the Indonesia as a nation and make BI as Lingua franca, which 1.System BIPA teaching abroad, 2) the material of BIPA, the BIPA learning is not always teach people about the language but also includes material about the culture and Indonesian literature. 3) the purposes of teaching BIPA, to prepare Indonesian language tobe lingua franca in the Asean community

PERIMBANGAN PENDAPATAN DESA YANG BERSUMBER DARI PAJAK DAN RETRIBUSI BERDASARKAN PERATURAN DAERAH KABUPATEN BANDUNG BARAT NOMOR 2 TAHUN 2015 TENTANG DESA

Bagian hasil Pajak dan Retribusi Daerah Kabupaten/Kota telah diatur secara yuridis dalam Peraturan Daerah Kabupaten Bandung Barat Nomor 2 Tahun 2015 tentang Desa, Pemerintah Daerah mengalokasikan bagian dari hasil pajak dan retribusi daerah kepada Desa paling sedikit 10% dari realisasi penerimaan hasil pajak dan retribusi daerah. Pengalokasian bagian dari hasil pajak dan retribusi daerah sebagaimana dimaksud dilakukan berdasarkan ketentuan: 60% dibagi secara merata kepada seluruh Desa dan 40% dibagi secara proporsional realisasi penerimaan hasil pajak dan retribusi dari Desa masing-masing. Jika pembagian dilakukan sesuai porsi realisasi penerimaan hasil pajak dan retribusi dari Desa masing-masing maka akan terjadi kesenjangan penerimaan antar desa karena realisasi penerimaan Desa yang berbeda beda antara desa satu dan lainnya. Untuk mengetahui implementasi penerapan bagian hasil pajak dan retribusi daerah yang disalurkan kepada Desa penulis tertarik mengambil judul skripsi “Perimbangan Pendapatan Desa yang Bersumber dari Pajak dan Retribusi Berdasarkan Peraturan Daerah Kabupaten Bandung Barat Nomor 2 Tahun 2015 Tentang Desa” Metode penelitian yang dipergunakan dalam penelitian ini adalah metode pendekatan yuridis normatif, yaitu suatu metode pendekatan yang melihat permasalahan yang diteliti dengan menitikberatkan pada data sekunder sebagai bahan penelitian pokok dan data primer sebagai penunjang. Kemudian penelitian ini bersifat deskriptif analitis, dan teknik pengumpulan data dilaksanakan melalui studi kepustakaan dan lapangan. Metode analisis yang dipergunakan adalah yuridis kualitatif yang bertitik tolak dari teori, konsep maupun peraturan perundang-undangan yang ada sebagai norma hukum positif untuk kemudian dianalisis secara kualitatif, tanpa menggunakan rumus dan angka. Hasil penelitian menyimpulkan bahwa Pemerintah Kabupaten Bandung Barat membedakan pengalokaian pembagian bagian hasil Pajak Daerah dan bagian hasil retribusi Daerah secara Proporsional dengan ditentukan berdasarkan nilai bobot dan perhitungann rumus yang berbeda, Implementasi pembagian Hasil Pajak dan Retribusi di wilayah Kabupaten Bandung Barat dibagikan kepada 165 Desa Perhitungan Bagian Hasil Pajak Dan Retribusi Tahun Anggaran 2015, didapatkan jumlah besaran sebanyak Rp 22.081,585,056 (Dua Puluh Dua Milyard Delapan Puluh Satu Juta Lima Ratus Delapan Puluh Lima Ribu Lima Puluh Enam Rupiah) Adapun kendala dalam pembagian Pajak dan Retribusi di Kabupaten Bandung Barat, tidak adanya data realisasi penerimaan hasil Pajak dan retribusi Daerah untuk setiap Desa, bersumber dari perangkat daerah yang mempunyai tugas di bidang pendapatan dan pengelolaan keuangan daerah.untuk BHPD dan Data Realisasi penerimaan hasil Retribusi Daerah untuk setiap Desa bersumber dari perangkat Daerah yang mempunyai tugas di bidang pendapatan dan pengelolaan keuangan daerah berdasarkan rekapitulasi penerimaan Retribusi Daerah dari setiap SKPD untuk BHRD Maka dari itu pemerintah Kabupaten Bandung Barat menyamaratakan pengalokasian bagian hasil Pajak Daerah dan bagian hasil retribusi Daerah guna untuk menutupi selisih kesenjangan setiap Desa dan juga memang tidak adanya data realisasi penerimaan dari setiap Desa Kata kunci : Pendapatan Desa, Pajak, dan Retribusi

Developing and validating an instrument for measuring mobile government adoption in Saudi Arabia

Many governments recently started to change the ways of providing their services by allowing their citizens to access services from anywhere without the need of visiting the location of the service provider. Mobile government (M-government) is one of the techniques that fulfill that goal. It has been adopted by many governments. M-government can be defined as an implementation of Electronic Government (E-Government) by using mobile technology with the aim of improving service delivery to citizens, businesses and all government agencies. There have been several research projects developing models to understand the behavior of individuals towards the adoption of m-government. This paper proposes a model for adoption of m-government services in Saudi Arabia by extending Technology Acceptance Model (TAM) by introducing external factors. This paper also reports on the development of a survey instrument designed to measure user perception of mobile government acceptance. A survey instrument has been developed by using existing scales from prior instruments and a pilot study has been conducted by distributing the survey to 33 participants. As a result, a survey instrument has been refined to retain 43 items. The results also showed that the reliabilities of all the scales in the survey instrument are above the levels acceptable in current academic research, thus the instruments developed by us are capable of analyzing the factors in M-government adoption

User acceptance of m-government services in Saudi Arabia : an SEM approach

In spite of many benefits normally attributed to the use of e-government and its more recent variety mobile- (m-) government, there are still many obstacles reported facing the adoption of both, especially in developing countries. We explore the situation in one of them, namely Saudi Arabia, aiming to study factors affecting citizens' adoption of m-government. We tailor a new conceptual model for m-government adoption by citizens based on Technology Acceptance Model (TAM) and specifically consider important factors such as perceived service quality, perceived trust, user satisfaction and perceived mobility. We also tailor measuring those factors to account for the specifics of the new mobile aspect in the existing theories and carry out a large scale survey (695 analysed respondents from King Saud University and Immam Muhammed Bin Saud University) followed by quantitative analysis involving structural equation modelling. Our results support most of the anticipated relationships between the factors and adoption, and will help policy makers and developers of e-government systems to increase citizen's adoption

Using focus group method to identifying citizen requirements to Saudi mobile government services

Mobile government services implementation faces several challenges in developing countries. This paper studies some of those challenges in the context of Saudi Arabia. The study aims to investigate factors affecting m-government acceptance in Saudi Arabia, including ease of use, usefulness, service quality, trust, intention to use and users' satisfaction. Our investigation will help in integrating the m-government services in citizens' everyday life. We collected and analyzed our data from focus groups. These focus groups are from King Saud University and Imam Muhammed Bin Saud University, so the samples size are five and seven participants, respectively. We found that there are some factors to identifying citizen requirements to Saudi mobile government services. These services should be easy to use and not require too much effort. Also, these services must be fully trusted

Pengembangan Media Karikatur dalam Pembelajaran Bahasa Indonesia untuk Keterampilan Menulis Argumentasi

This research aims to develop a media caricature for the writing skills of argumentation. The approach used in this research is qualitative descriptive. This Study that performed at SMKN 2 Singkawang has result as following. (1) Design of learning in this study adopts the model of Dick and Carey. (2) The development of the media in this study using research and development. (3) Profile Multimedia in the form of CD (Compact Disk), which contains the title, SK, KD, learning objectives, learning materials and examples, learning tasks, and caricatures. (4) The use of multimedia and caricatures have a positive impact that interest and motivation of students, makes learning more fun and not boring. (5) The use of multimedia and caricatures can improve students\u27 ability in writing argumentation. This can be evidenced from the portfolio assessment that 82% of students have been able to express ideas or opinions about an event. 79% of the student essay shows the relationship inter sentence and inter paragraph. While the aspect of the choice of words showed 75% of students are able to use words and terms that are appropriate for use in bouquets argument

Uji Ketahanan Anggrek Hibrida Phalaenopsis terhadap Penyakit Busuk Lunak yang Disebabkan oleh Dickeya Dadantii

One of the most popular orchids and cultivated by Indonesia and other countries is Phalaenopsis. The main disease of Phalaenopsis orchids in Indonesia is soft rot caused by bacteria Dickeya dadantii. The purpose of this study was to know the resistanctcy of Phalaenopsis hybrid to soft rot disease. The experiment was conducted at the Bacterial Plant Laboratory, Department of Plant Protection, the Greenhouse of Leuwikopo, Bogor Agricultural University, and the plastic house of Alam Sinar Sari Dramaga, Bogor from June 2014 to February 2015. The experimental design was randomized block design with three replications. Five genotypes of hybrid Phalaenopsis were tested, namely Phal. KHM 205, Phal. KHM 1126, Phal. KHM 1318, Phal. AMP 17, and Phal. KHM 2249. Phal. amabilis, Phal. esmeralda, Phal. amboinensis, and Phal. cornu-cervi were used as controls. The resistance testing was performed by inoculating bacteria D. dadantii on leaves of the orchids. The results showed all Phalaenopsis hybrid showed disease symptoms after inoculation. Phal. KHM 2249 had the lowest number of fallen leaves and the highest number of survive plants compared to the other hybrid Phalaenopsis. Survival rate was likely related to peroxidase activity and leaf thickness

Exploring the Role of Cities in Electrifying Passenger Transportation

Key Takeaways1. The electrification of passenger vehicles should be one part of a city’s transportation plan. Shifting from internal combustion engine vehicles to plug-in electric vehicles (PEVs) can improve urban air quality, reduce greenhouse gas emissions, and reduce energy consumption.2. Recent studies show that electric vehicle awareness is low even in mature markets; cities should promote electric vehicles to residents by leveraging existing promotional campaigns.3. Various financial and non-financial incentives can effectively encourage electric vehicle uptake, including: free, discounted, or preferential-location parking; free or reduced road and bridge tolls; and allowing electric vehicles to drive in bus or carpool lanes.4. Several cities are restricting or planning to restrict the access that internal combustion engine vehicles (ICEVs) have to certain areas. If these restrictions apply to most (or all) passenger ICEVs, they can promote PEV purchase and use in cities.5. Infrastructure development in cities should follow the same fundamental approach as that used outside of cities. The priority should be ensuring that PEV owners and prospective PEV buyers have access to charging at or near home. Workplace and public charging should be developed for those who cannot access charging at or near home.6. Cities should be strategic in their approach, first identifying the goals they want to achieve, and then exploring what steps they can take to meet these goals. The steps available will likely differ between cities due to the different ways in which roads, parking, and any other vehicle infrastructure is governed