The purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations. Azmi and Perumal (2008) identified five of tax fairness dimension: general fairness, exchanges with government, special provisions, tax rates, and self-interest towards individual taxpayers compliance.This research used primary data obtained by distributing questionnaire to micro and small business owners in Center of Promotion and Marketing Horticultural Department of Marine and Agriculture DKI Jakarta. Multiple regression analysis was used to identify dimensions of tax fairness that influence compliance in fulfilling taxation obligations.The results of this research indicate that general fairness and the structure of tax rates influence towards compliance of micro and small businesses in fulfilling taxation obligations, while exchange with government, special provisions, and self-interest does not influence towards compliance of micro and small businesses in fulfilling taxation obligations.
The research objective is to find empirical evidence of the factors influencing accruals earnings management in Jakarta Islamic Index Listed Companies which include company size, leverage, company age, profitability, and board directors. The population of the research is Jakarta Islamic Index Listed Companies. 13 samples were taken from these companies using the purposive sampling method and based upon the sample criteria. 71 observations were conducted on the 13 companies to obtain primary data of the research, while secondary data were collected through documentation of financial statement from Indonesia Stock Exchange. To test the research hypotheses, multiple regressions was used. The result of this research proved that company age and profitability have influence on accrual earnings management in Jakarta Islamic Index Listed Companies. On the other hand, company size, leverage, and board directors have no influence on accruals earnings management in Jakarta Islamic Index Listed Companies.
Penelitian ini bertujuan untuk menjelaskan pengaruh motivasi belajar, perilaku belajar, dan model pembelajaran konstruktivisme terhadap prestasi belajar. Perilaku belajar terdiri dari kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan, dan kebiasaan mengikuti ujian. Sampel yang digunakan di dalam penelitian ini dihasilkan melalui teknik pengambilan sampel bertujuan dari mahasiwa-mahasiwa jurusan akuntansi, manajemen, dan ilmu ekonomi studi pembangunan kelas reguler Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta. Sampel akhir dari penelitian ini adalah 202 mahasiswa. Data dianalisis dengan menggunakan regresi berganda. Hasil dari penelitian ini memberikan dukungan secara empiris bahwa perilaku belajar dalam hal kebiasaaan mengikuti pelajaran dan kunjungan ke perpustakaan berpengaruh terhadap prestasi belajar mahasiswa. Namun, hasil penelitian ini tidak memberikan dukungan secara empiris bahwa motivasi belajar, perilaku belajar dalam hal kebiasaan membaca buku teks dan kebiasaan mengikuti ujian, serta model pembelajaran konstruktivisme berpengaruh terhadap prestasi belajar mahasiswa.DOI: 10.15408/ess.v4i1.1954
This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012. This study will use the data secondary, such as annual report. Data analysis will perform using multiple regressions. Result show that Corporate Social Responsibility is influence to accrual earnings management. Corporate Social Responsibility is a real influence to both abnormal earnings management of cash flow from operations and abnormal of production costs. Abstrak.Penelitian ini menguji pengaruh Tanggung Jawab Sosial Perusahaan pada manajemen laba akrual dan manajemen laba riil. Penelitian ini menggunakan variabel kontrol ukuran perusahaan, kualitas KAP, dan leverage. Sampel penelitian ini diperoleh dengan purposive sampling untuk semua perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2001 sampai 2012. Penelitian ini akan menggunakan data sekunder, yaitu laporan tahunan. Analisis data menggunakan regresi berganda. Hasil menunjukkan bahwa Tanggung Jawab Sosial Perusahaan berpengaruh terhadap manajemen laba akrual. Kata Kunci: tanggung jawab sosial perusahaan; manajemen laba akrual; manajemen laba riil
Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation AbstrakManajemen laba menggunakan classification shifting menarik karena banyak penelitian sebelumnya menunjukkan bahwa analis dan investor lebih memperhatikan lebih laba usaha (investor memberikan bobot rendah pada laba transitori). Pos luar biasa merupakan pos transitori atau pos luar biasa dan pengalokasiannya memerlukan subjektivitas manajemen, yang memungkinkan manajemen untuk melakukan classification shifting dengan menggunakan pos luar biasa untuk meningkatkan laba usaha. Penelitian ini bertujuan untuk mendeteksi manajemen laba melalui classification shifting dengan mengklasifikasikan beban usaha sebagai pos luar biasa untuk meningkatkan laba usaha. Sampel penelitian ini dihasilkan dengan purposive sampling dari seluruh perusahaan yang terdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina, Thailand, dan Vietnam. Sampel akhir sebanyak 126 observasi dari tahun 2004 sampai dengan 2008. Data dianalisis dengan menggunakan regresi berganda. Hasilnya menunjukkan bahwa pos luar biasa tahun ini secara positif berhubungan dengan unexpected core earnings tahun ini, tetapi pos luar biasa tahun ini juga secara positif berhubungan dengan unexpected change in core earnings tahun yang akan datang. Penelitian ini tidak memberikan dukungan secara empiris classification shifting oleh perusahaan-perusahaan yang terdaftar di pasar modal Indonesia, Malaysia, Singapura, Filipina, Thailand, dan Vietnam. Peningkatan unexpected core earnings konsisten dengan real economic improvement.Kata kunci: manajemen laba, pos luar biasa, classification shifting
This study aims to reveal two things, namely the forms of hate speech on the Rocky Gerung Official youtube channel against President Joko Widodo and the forms of illocutionary speech acts in hate speech on the Rocky Gerung Official youtube channel against President Joko Widodo. This type of research is qualitative research with a pragmatic approach. The method used in this study, namely the method of listening to the technique of documentation and note-taking techniques. The data sources for this research are videos on the Rocky Gerung Official youtube channel in 2021-2022. The population of this research is the entire speech containing hate speech on the Rocky Gerung youtube channel. Sampling was done purposively. The data analysis of this research was done descriptively. The results of this study indicate that on the Rocky Gerung Official youtube channel there are six forms of hate speech against President Joko Widodo, namely insults, defamation, unpleasant acts, provocation, incitement, and spreading of false news and there are four forms of illocutionary speech acts in hate speech. Towards President Joko Widodo in the form of assertive, expressive, commissive, and declarative with each function, namely, stating, informing, promising, angry, feeling funny, and giving names
This study describes the influence of budgetary partisipation, procedural justice, and leadership style on organizational commitment. Sample of this research obtained from employee in hospitals and clinics in South of Tangerang. Final samples are 109 respondents. Respondents in this study were employees , because they can assess the variables of budget participation, procedural fairness , and with good leadership style based on experiences during their daily work. This study is limited to employees who work in hospitals and clinics in the region of South Tangerang. Methods of sample selection is done by simple random sampling. Data analysis was perfomed using multiple regressions. Results of this research provide empirical support for budgetary participation, procedural justice, and leadership style on organizational commitment. Partisipasi penganggaran, Keadilan procedural, dan Gaya kepemimpinan memiliki pengaruh terhadap komitmen organisasi.
Risk management is a crucial aspect of Islamic banking to ensure the sustainability and operational safety of banks and maintain the trust of customers and stakeholders. This article discusses the importance of risk management in the context of Islamic banking and analyzes the challenges faced by Islamic banks in managing risks. This research adopts a qualitative approach, with a focus on collecting in-depth descriptive and interpretative data. The study involves text analysis and case studies of Islamic banks in Indonesia. This article discussed the basic concepts of risk management in the context of Islamic banks, including risk identification, risk evaluation, and risk control. We explain the importance of comprehensive risk assessment and the use of appropriate risk management tools to address specific risks faced by Islamic banks. By analyzing these challenges, this article provides a comprehensive overview of risk management in Islamic banking and offers recommendations to enhance the capabilities of Islamic banks in effectively managing the risks. Finally, the author offers a model for overcoming the risk of Islamic banks with the Hexagonal Model consisting of two sides (internal and external) and six main cores: Education, Identification, Accountable, Guidelines, Research, and Technology.
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