Universitas Diponegoro: Undip E-Journal System (UEJS) Portal
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Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability
Get PDFThe phenomenon of tax avoidance in Indonesia is still a major concern, especially in the energy sector which is often involved in international transactions so that it is more vulnerable to tax avoidance. Studies the impact of audit opinion, audit fees, company age, and profitability on tax avoidance in Energy companies traded on the IDX during 2019-2023. A quantitative schema was implemented, with multiple linear regression serving as the analytic tool for 80 pre-existing data units. EViews 12 served as the computational engine for the data's treatment. The results showed that audit opinion has a significant positive effect on tax avoidance, while company age has a significant negative effect. In contrast, audit fees and profitability have no significant effect. Although partially not all variables have a significant effect, the four variables simultaneously have a significant effect on tax avoidance. This indicates that the combination of these variables has a strong ability to explain variations in corporate tax avoidance practices
Influence of Tax Avoidance and Tax Risk on Firm Risk with Independent Commissioners as Moderators
Get PDFThis study aims to analyze the effect of tax avoidance and tax risk on firm risk, and to analyze the role of independent commissioners as moderating variable in this relationship. This study uses quantitative methods with secondary data obtained from the annual financial statements of companies in sectors the industrial goods, industrial services, and multi-sector holdings those listed on the Indonesia Stock Exchange in 2021-2023. Data analysis in this study was carried out using multiple linear regression. The results showed that tax avoidance calculated using ETR has no effect on firm risk calculated using the stock return volatility. Meanwhile, tax risk calculated using the volatility of ETR has a negative influence on firm risk. On the other hand, independent commissioners calculated using the proportion of independent commissioners in the board of commissioners have no moderating effect on the relationship between tax avoidance and tax risk on firm risk
The Effect of Capital Intensity, Firm Size and Leverage on Tax Avoidance
Get PDFTax avoidance is a legal strategy to reduce tax payments in accordance with tax laws. Companies use it to minimize tax burdens that could harm their financial performance. This study analyzes the effect of capital intensity, firm size, and leverage on tax avoidance. The sample includes 36 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Using multiple regression analysis via SPSS 25, the results show that capital intensity and firm size do not significantly affect tax avoidance, while leverage has a significant positive effect on tax avoidance
The Effect of Audit Committee Characteristics on Audit Report Lag (Study on Consumer Cyclicals Companies Listed on IDX, 2020–2022)
Get PDFThis study aims to examine the effect of audit committee characteristics on Audit Report Lag in manufacturing companies, particularly in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The characteristics observed include audit committee competence, the number of audit committee members, audit committee meeting frequency, independence, and gender. Using agency theory as the theoretical foundation, this research argues that an effective audit committee can reduce information asymmetry and agency costs, thus accelerating audit completion. The sample was selected using purposive sampling, and panel data regression analysis was employed to test the hypotheses. Classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation were also conducted. The results show that only the number of audit committee members has a significant negative effect on Audit Report Lag. Meanwhile, competence, meeting frequency, independence, and gender do not show significant influence. These findings emphasize the importance of audit committee structure in improving audit timeliness, supporting the implementation of good corporate governance
Recht van Eigendom and Inlandsch Eigendom: A Study of Landownership in Colonial Indonesia
Get PDFThis article aims to elucidate the existence of two distinct forms of land property rights within the colonial civil law system in Indonesia. By doing so, it seeks to identify the historical origins of issues encountered in contemporary civil law cases. These issues, which are deeply rooted in colonial legal practices, can be better understood by tracing the development of two parallel regimes of property rights: Western civil property rights and indigenous property rights. To examine the origins of these problems, this study employs the historical method, which consists of four stages, namely heuristics, source criticism, interpretation, and historical reconstruction. The sources used are primarily historical documents, with particular emphasis on their authenticity and reliability. The findings indicate that the colonial civil law system was characterized by a dualism of land property rights, each governed by distinct limitations and regulatory frameworks. This dualism emerged as a result of ambiguities and inconsistencies in colonial policies concerning indigenous land ownership
Eksistensi Metode Enkapsulasi pada Preservasi Dokumen: Sebuah Kajian Literatur
Get PDFPenelitian tentang preservasi telah banyak dilakukan di mana temuan penelitiannya memiliki hasil yang beragam. Khusus pada metode enkapsulasi, yang termasuk preservasi kuratif, relatif lebih mudah dalam mengimplementasikannya tidak hanya bagi para tenaga profesional melainkan juga bagi masyarakat umum yang ingin mengamankan dokumen mereka. Tujuan penelitian ini adalah menggambarkan eksistensi metode enkapsulasi pada preservasi dokumen. Bagaimana metode enkapsulasi ini dikaji secara spesifik atau hanya dibahas bahkan disebutkan di dalam penelitian preservasi yang masih umum. Kata kunci enkapulasi tidak hanya digunakan pada bidang Ilmu Perpustakaan dan Informasi saja, akan tetapi juga digunakan bidang lain. Himpunan penelitian dalam tinjauan literatur masih sangat jarang dilakukan, khususnya yang membahas tentang metode enkapsulasi pada bidang Ilmu Perpustakaan dan Informasi. Oleh karena itu, penelitian ini mencoba menyediakan pembahasan terkait penelitian yang membahas tentang metode enkapsulasi dari perspektif lokal dan global. Penelitian ini menggunakan analisis deskriptif atas data yang telah berhasil didapatkan untuk dikaji dan didiskusikan. Penggunaan literature review menjadi fokus utama penelitian ini agar memberikan wawasan mengenai metode enkaspulasi dan eksistensinya dalam penelitian-penelitian yang sudah pernah dilakukan. Hasil dari penelitian ini menunjukkan temuan beberapa tema dari penelitian yang pernah dilakukan yakni implementasi metode enkapsulasi dalam preservasi di lembaga, metode enkapsulasi dalam bidang kearsipan, kepuasan dalam penggunaan metode enkapsulasi, dan manajemen sumber daya manusia dalam preservasi. Saran yang dapat diberikan untuk penelitian selanjutnya adalah penggunaan tema penelitian baru yang lebih variatif sebagai kontribusi pada kajian preservasi khususnya metode enkapsulasi
Personal Information Management pada Kreator Konten Akun Instagram @Literatif.Id
Get PDFPerkembangan teknologi informasi dan komunikasi telah mengubah banyak aspek kehidupan manusia, salah satunya yaitu kemudahan kreator konten dalam mencari informasi dan menyebabkan kelebihan informasi sehingga membutuhkan pengelolaan informasi yang efektif. Personal information management (PIM) membantu kreator konten dalam menyimpan, mengatur dan menemukan kembali informasi yang dibutuhkan. Salah satu kreator konten yang melakukan PIM adalah kreator konten akun Instagram @literatif.id. Penelitian ini bertujuan untuk mengidentifikasi dan memahami PIM pada kreator konten akun Instagram @literatif.id. Penelitian ini menggunakan metode kualitatif melalui pendekatan fenomenologi. Pengumpulan data dilakukan dengan teknik wawancara semi-terstruktur dengan tiga informan yang merupakan kreator konten @literatif.id. Data yang diperoleh kemudian dianalisis dengan thematic analysis. Hasil penelitian menjelaskan kreator konten @literatif.id melakukan PIM meliputi proses strategi pencarian informasi, sistem penyimpanan informasi dan pengelolaan informasi. Penelitian ini juga menunjukkan kreator konten @literatif.id tidak melakukan pemeliharaan secara maksimal yang menjadi kelemahan atau kekurangan dalam aktivitas PIM
Analisis Batugamping Sebagai Bahan Baku Semen Di Desa Gombang Kabupaten Gunung Kidul
Get PDFThe Wonosari Formation is composed of reef limestone, which possesses excellent qualifications as raw material for cement production. However, the presence of the Gunung Sewu Geopark has limited the permissible mining areas, making it interesting to study its potential not only as cement raw material but also for other products. The quality and quantity levels of the limestone are of significant importance in both scientific and industrial contexts. The genesis of the limestone in the study area consists of muddy allochem limestone and muddy micrite. Porosity tests indicate that the limestone has a generally moderate to good porosity level, ranging from 15% to 20%, with dominant structures of vug and channel types. Chemically, it meets the standard requirements for economically viable cement raw material, with SiO₂, Al₂O₃, Fe₂O₃, MgO, and SO₃ contents below 5%, and CaO content above 50%
Desain Warung Apung untuk Wisata Kuliner Pantai
Get PDFKegiatan pengabdian Penguatan Komoditi Unggulan Masyarakat (PKUM) melalui sinergisitas kelompok nelayan, tokoh masyarakat dan karang taruna dilakukan untuk meningkatkan dan menggerakkan ekonomi masyarakat nelayan. Fokus kegiatan diarahkan pada pengembangan wilayah pantai dan masyarakat nelayan melalui wisata kuliner. Pengembangan wilayah pantai dan masyarakat nelayan sebagai pelaku wisata edukasi bahari dilakukan secara bertahap dan berkesinambungan meliputi penguatan kelompok nelayan dan penguatan kuliner khas pantai. Penguatan kuliner dialkukan dengan mendasarkan konsep warung apung dengan berbahan baku kayu dan atau bambu. Hasil desain warung apung berbasis bahan kayu mendasarkan gaya apung dengan drum-drum plastik ditempatkan di bawah warung apung dan menopang di atas kayu-kayu penyangga secara langsung. Hasil desain warung apung berbasis bahan bambu mengacu dasar warung dibuat 2 (dua) tingkat lantai bambu untuk penempatan drum-drum plastik. Desain warung di pinggir pantai dapat juga dipasang permanen yakni bambu-bambu penyangga ditanam di dasar panta
Optimization of Natural Lip Tint Formulation Using Red Beet (Beta vulgaris L.) and Waru Leaves (Hibiscus tiliaceus L.) Extracts with Enhanced Sun Protection Factor
Get PDFThis study aimed to optimize the formulation of a natural lip tint utilizing red beet (Beta vulgaris L.) and Waru leaves (Hibiscus tiliaceus L.) extracts, with ZnO incorporated to enhance sun protection performance. The optimization was carried out using Response Surface Methodology (RSM), employing three independent variables—extract ratio (1:2, 1:3, 1:4), homogenization speed (5,000–12,000 rpm), and homogenization time (4–10 min)—ultimately generating 16 formulation trials. Key phytochemical responses, including betacyanin, anthocyanin, and SPF, alongside stability parameters (pH, viscosity, and density), were systematically evaluated to assess formulation performance. The optimal formulation containing ZnO (F6) produced 0.0129% betacyanin, 0.0590% anthocyanin, and an SPF value of 18.1, whereas the optimal formulation without ZnO (F15) yielded 0.0140% betacyanin, 0.0428% anthocyanin, and an SPF value of 12.7. The RSM optimization model further predicted betacyanin, anthocyanin, and SPF values of 0.0104%, 0.0593%, and 13.89 for formulations with ZnO, and 0.0109%, 0.0434%, and 11.05 for formulations without ZnO. These outcomes demonstrate that extract ratio and homogenization conditions play a critical role in determining pigment concentration, stability, and UV-protective performance, confirming the feasibility of developing a plant-based lip tint with improved functional properties through ZnO-enhanced formulation optimization