Belanja Pendidikan di Kabupaten Gowa semakin meningkat dari waktu ke waktu. Namun, di saat yang sama pertumbuhan justru melambat dengan tren yang menurun dalam 2 tahun terakhir, tepatnya di tahun 2015 hingga 2016. Di balik peningkatan belanja pendidikan yang terus meningkat, justru persentase penduduk miskin tidak mengalami perbaikan dan meningkat dalam waktu 3 tahun terakhir. Disi lain, pertumbuhan ekonomi di Kabupaten Gowa mengalami bertumbuh cukup fluktuatif, tahun 2012 data pertumbuhan ekonomi sebesar 7,40 persen dan pada tahun 2013 mengalami penurunan sebesar 7,33 persen. Sedangkan, tingkat pengangguran dalam lima tahun terakhir mengalami keadaan yang fluktuatif. Tahun 2012 jumlah pengangguran sebesar 4,01 persen dan menurun pada tahun 2013 menjadi 2,63 persen, kemudian tahun 2016 pengangguran mengalami penurunan sebesar 1,16 persen. Namun kemiskinan di Kabupaten Gowa justru naik pada tahun 2016 menjadi sebesar 8,40 persen. Penelitian ini merupakan penelitian yang bersifat kuantitatif yang menjelaskan pengaruh variabel bebas (independen) terhadap variabel terikat (dependen). Penelitian ini dilakukan di Kabupaten Gowa. Metode yang dipakai dalam pengumpulan data adalah melalui studi pustaka. Studi pustaka merupakan teknik untuk mendapatkan informasi melalui catatan, literatur, dokumentasi dan lain-lain yang masih relevan dalam penelitian ini. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dalam bentuksudahjadi dari Badan Pusat Statistik di Provinsi Sulawesi Selatan. Hasil penelitian menunjukkan: Pertumbuhan Ekonomi (X1) berpengaruh negatif dan signifikan terhadap Kemiskinan (Y), Belanja Pendidikan (X2) berpengaruh negatif dan signifikan terhadap Kemiskinan (Y), dan Pengangguran (X3) berpengaruh positif dan signifikan terhadap Kemiskinan (Y).
This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance and its strengthened impact on company size. The population in this study is all mining companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of research samples based on purposive sampling method with a total of 85 data. Logistics regression analysis with MRA test with the strengthening company size. The results showed that capital intensity, sales growth, and CSR significantly positively affected tax avoidance. In addition, the results of this study also show that company size strengthens sales growth and CSR on tax avoidance with a significant favorable influence, and company size cannot strengthen capital intensity on tax avoidance.
This study aims to examine the effect of tax knowledge and attitude rationality on taxpayer compliance with religiosity as a moderating variable at the Bulukumba Tax Service Office (KPP). This research is a quantitative research with a descriptive research approach. This study uses the theory of planned behavior (TPB) and attribution theory. The sample in this study amounted to 100 taxpayers registered at KPP Pratama Bulukumba. Determination of research samples based on purposive sampling method. Research data is primary data collected through direct questionnaire surveys. Data analysis used multiple linear regression analysis to determine the effect of tax knowledge and attitude rationality on taxpayer compliance. Moderating regression analysis with the absolute residual approach test the absolute difference value test. The results showed that tax knowledge and attitude rationality had a positive and significant effect on taxpayer compliance. In addition, the results of this study also show that religiosity moderates the relationship between tax knowledge on taxpayer compliance and religiosity cannot moderate the significant effect of attitude rationality on taxpayer compliance.
From the perspective of professional ethics, this study tries to look at the efforts made by auditors or accountants to find innovative accounting procedures. It is descriptive qualitative research that is being employed. This study examines the effectiveness of the auditor's professional code of ethics in identifying dishonest business practices. As the primary method for gathering data for this study, semi-structured interviews were used along with observation, documentation, and triangulation. The corporation constantly encounters different dangers known as business risk when doing its commercial activities. Fraud risk, which is categorized as an integrity risk, is included in this. The disclosure of innovative accounting techniques is governed by the accountant's code of ethics. It will be simpler for auditors to spot fraud if they possess integrity, objectivity, professional competence and accuracy, confidentiality, and professional demeanor. because they are truly aware of their responsibilities. also the dangers that would result from the auditor not disclosing the fraud. Keywords: Creative Accounting, Professional Ethics
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