This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent variables comprise the educational background, tenure, and gender of CEO while tax aggressiveness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial statement and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive consequence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.
This study aims to analyze the opportunities and challenges of Merdeka Belajar as a national education program for high school teachers nationally. Teachers’ problem in implementing Merdeka Belajar (Freedom of Learning) curriculum lacks understanding of the procedures. This happened because there was no structural explanation regarding the differences between the curriculum they had been running so far and Merdeka Belajar curriculum. Many problems arise when implementing the curriculum that the education they have been running has made students dependent. In this context, this study questions how high school sociology teachers’ opportunities and challenges in facing Merdeka Belajar curriculum in the fourth industrial revolution (industry 4.0)? This study aims to identify problems and strategies for teachers in facing the new paradigm of Merdeka Belajar. This study’s analysis is based on theories such as those from Neill, Rogers, Freire, Boal, Giroux, and Knowles to critically analyze the pedagogical paradigm of national education that teachers have used. This study uses Knowles’s theory of andragogy to explore the notion of Merdeka Belajar. This study’s qualitative research method includes observation of the teacher-student relationship and interviews with several high school teachers in Karanganyar, Central Java. Besides, document studies related to Merdeka Belajar program are also used to understand the policy context. This study found that teachers did not realize that they had been using a pedagogical paradigm (education for children) for high school-level children who had grown up. When they switched to Merdeka Belajar curriculum, they also did not know that the paradigm they should be using is andragogy (education for adults). In this situation, they improvised as best they could to implement Merdeka Belajar. The teachers only carry out orders from the school. However, the school is still trying to understand how it works based on structural orders without clarity. Students’ dependence on teachers has become the cause of teachers’ difficulty to move out of the pedagogical paradigm into andragogy. In this situation, the teachers tried to do their best to implement Merdeka Belajar program during the Covid-19 pandemic. Teachers and schools must also face all infrastructural barriers and socioeconomic conditions with limited online learning access.
<span lang="EN-US">The development of the COVID-19 situation in Indonesia affected particularly education sector in Indonesia significantly when learning loss occurs. The majority of students forced to attend online learning during the pandemic era are Generation Z (Gen Z). Gen Z is viewed as a digital natives group that can adapt quickly to online learning, but independent online learning situations make Gen Z vulnerable to experiencing learning loss. It will be interesting to find out the process of controlling learning loss done by Gen Z as digital natives. This research used a qualitative method with a phenomenological approach. The main informant consisted of 32 students selected purposively with the criteria of those born in 2000-2008. Few in-depth interviews were conducted offline and the majority of them are conducted online. The finding of research shows particularly that the experience of Zillennial generation group (cohort) with online learning before the pandemic (Because-motives) and during the pandemic can equip them to control learning loss they feel conscious (In-order-to-motive). </span><span lang="EN-US">Another finding leads to the creation of three Gen Z <em>Typication</em>s in online learning during the pandemic time including inconsistent, proactive, learning independence, and desperation <em>Typication</em>. Generation Z group exists as one generation consciously experiencing loss of learning during pandemic incidence. </span>
This article is the result of field research in several schools in Surakarta City. The focus of the research that has been carried out in this study is to answer the formulation of the problem (1) Analyzing the distance learning practice of sociology teachers in senior high schools in the city of Surakarta during the Covid-19 pandemic era and (2) Identifying the role of teachers, schools and students in implementing learning distance in the perspective of Anthony Giddens Process. By using a qualitative method that requires in-depth data acquisition, then using a case study approach, the data obtained shows that despite the constraints and limitations in the learning process at home, distance learning is an alternative in meeting the educational needs of students during the Covid-19 pandemic. . Teachers, students and schools interact in a space to reach a negotiation in the form of a distance learning agreement that is carried out online, both in terms of delivery, media, and evaluation of the online distance learning process.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.