This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter
The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios.
This study aims to determine the influence of student's culture, lecturer's performance, and academic service quality based on student perception on behavior intention of Musi Charitas Catholic University students (UKMC). The analysis used path analysis with the Structural Equation Model (SEM). The results showed that cultural variables, lecturer performance, and academic service quality from student perceptions influenced the intention of UKMC students to behave. The results of this study provide information related to student culture, academic services that students want, and the ability of lecturers from the student's point of view as well as how these variables affect their intention to behave. This information can provide a gap for UKMC to be able to make improvements in some aspects that are still felt less than customer needs perceptions. Customer needs fulfillment is ultimately expected to shape the positive behavior of UKMC students.
Penelitian ini bertujuan untuk membuktikan bahwa terdapat pengaruh dari koneksi politik terhadap manajemen laba riil (real earnings management). Beberapa penelitian sebelumnya menemukan bahwa koneksi politik dianggap dapat memberikan pengaruh positif terhadap tingkat manajemen laba, namun beberapa penelitian lain menyatakan hal yang sebaliknya. Koneksi politik pada penelitian ini diukur menggunakan jumlah dewan direksi dan dewan komisaris terkoneksi politik untuk menunjukkan tinggi atau rendahnya pengaruh. Penelitian ini dilakukan di Indonesia dengan menggunakan sampel perusahaan manufatktur yang terdaftar di BEI. Sampel penelitian ini berjumlah 297 firm years. Hasil penelitian ini menunjukkan bahwa tidak mendukung hipotesis yang telah dikembangkan. Penelitian kali ini menunjukkan hasil bahwa penerapan dewan direksi terkoneksi politik dan dewan komisaris terkoneksi politik tidak berpengaruh terhadap praktik manajemen laba riil. Hal ini bisa dikarenakan jumlah dari dewan direksi dan dewan komisaris yang belum signifikan dalam sampel sehingga belum dapat menjadi prediktor dari praktik manajemen laba.
The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test.
The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.
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