Tax is a sector that plays an important role in the economy. This largest state revenue must continue to be increased optimally so that the pace of the country's growth and implementation of development can run well. But for business, people tax is considered as an investment burden. Therefore, it has become a natural thing if the company tries to avoid the tax burden. Management actions planned to reduce corporate tax payments through tax aggressiveness are common among companies around the world. This study aims to determine the effect of firm size and profitability on tax aggressiveness. The population and sample in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling method used was purposive sampling. The analytical tool used is multiple linear regression. The results showed that partially the firm size and profitability (ROA) had a negative effect on tax aggressiveness. While the simultaneously firm size and profitability (ROA) have a positive effect on tax aggressiveness.
Dunia saat ini sedang dilanda pandemi Covid-19 atau dikenal dengan coronavirus 2019. Untuk meminimalisir dampak ini, pemerintah menerapkan beberapa kebijakan dan menghimbau masyarakat untuk menerapkan sosial distancing, melakukan lockdown, bekerja dari rumah (Work Frome Home), dan belajar melalui daring atau online. Pembelajaran berbasis online menggunakan aplikasi/software "zoom" diharapkan dapat menjadi alternatif model pembelajaran berbasis online. Pembelajaran berbasis online "zoom" dapat menjadi pendukung kesiapan belajar mahasiswa. Dikarenakan kesiapan belajar mahasiswa selama pandemi covid-19 mengalami penurunan. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran berbasis online "zoom" terhadap kesiapan belajar mahasiswa di masa pandemi covid-19. Dengan hipotesis adanya pengaruh pembelajaran berbasis online "zoom" terhadap kesiapan belajar mahasiswa di masa pandemi covid-19. Populasi penelitian adalah mahasiswa Unindra. Sampel sebayak 209 mahasiswa yang mengikuti pembelajaran berbasis online. Penelitian ini menggunakan uji regresi linear sederhana. Hasil penelitian menunjukkan bahwa hipotesis yang diajukan diterima. Artinya, terdapat pengaruh pembelajaran berbasis online "zoom" terhadap kesiapan belajar mahasiswa di masa pandemi covid-19.
The aim of this research is to test the impact of college environment and financial motivation toward money allowance management. This research was done in Indraprasta University PGRI (Unindra) Jakarta at October to December 2018. The population in this sample is Unindra Economic major student with total 1229 students. The research samples are 273 students by using sampling technique is simple random sampling. The result shows 1) college environment variable coefficient result toward money allowance management is rejected. Means, there is no influence from college environment toward Unindra’s student money allowance management, 2) financial motivation variable coefficient result toward money allowance management is accepted. Means, there is a significant influence of financial motivation toward Unindra’s student money allowance management, 3) The results of college environment variable and financial motivation variable toward money allowance management is accepted. Means, there is a significant influence on the college environment and financial motivation toward money allowance management.
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