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Determinants of Tax Avoidance Moderated by Foreign Ownership in Property and Real Estate Companies listed on the Indonesia Stock Exchange
No full textThe purpose of this study was to examine and analyze the effect of financial difficulties, debt agreements, transfer prices on tax avoidance, and to determine and analyze the role of foreign ownership in moderating the effect of financial difficulties, debt agreements, and transfer prices on tax avoidance. This research method uses quantitative research methods, with the type and source of data used is secondary data obtained through the annual financial statements of companies listed on the Indonesia StockExchange. The population and sample in this study are the financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resultedin a sample of 275 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression analysis test, and hypothesis testing. The results of this study indicate that: (1) financial distress have a positive effect on tax avoidance; (2) debt covenants have no effect on tax avoidance; (3) transfer pricing have no effect on tax avoidance; (4) foreign ownership cannot moderate the effect of financial distress on tax avoidance; (5) foreign ownership cannot moderate the effect of debt covenants on tax avoidance; (6) foreign ownership cannot moderate the effect of transfer pricing on tax avoidance
Pengaruh Perencanaan Pajak, Liabilitas Pajak, dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Sektor Industrial yang Tercatat di Bursa Efek Indonesia Periode 2019–2024
No full textThis study aims to analyze the effect of tax planning, tax liabilities, and deferred tax expenses on earnings management in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. A quantitative approach was employed using multiple linear regression and classical assumption tests. The data were collected from audited annual financial statements of selected companies using purposive sampling criteria. The results indicate that all three independent variables significantly affect earnings management, both partially and simultaneously. Tax planning has a positive influence on earnings management, as do tax liabilities and deferred tax expenses. These findings suggest that corporate tax strategies play an essential role in the manipulation of reported earnings. This study contributes to a better understanding of how taxation components are utilized in earnings management practices and offers insights for regulators, investors, and academics regarding financial reporting quality and corporate tax behavior
SURAT TUGAS ABDIMAS DESEMBER 2025 “Pelatihan Pamanfaatan Artificial Intelligence Tools dalam Pendidikan Al-Qur’an”
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Penerapan Mata Kuliah Kewirausahaan Melalui Kegiatan Bazar Guna Menumbuhkan Jiwa Berwirausaha Mahasiswa
Get PDFPenelitian menunjukkan bahwa wirausaha, industri kecil dan startupmemiliki dampak pada perekonomian suatu negara. Untuk itu berbagai program pemerintah perlu dilakukan utnuk mengembangkan hal ini antara lain dengan melibatkan perguruan tinggi. Hal ini adalah vital, karena pengembangan wirausaha harus ditangani secara serius. Bazaradalah merupakan kegiatan wirausaha yang bertujuan untuk menerapkan teori dan konsep mengenai kewirausahaan secara praktek kepada mahasiswa serta menumbuhkan jiwa wirausaha sejak dini. Produk yang dipilih oleh tim pada kegiatan ini adalah berupa infused waterdan salad buah karena sesuai dengan tren gaya hidup sehat masyarakat. Metode yang digunakan adalah pendekatan tim partisipatif, di mana seluruh anggota terlibat dalam setiap tahapan kegiatan, mulai dari perencanaan, produksi, hingga evaluasi. Hasil menunjukkan bahwa produk habis terjual dan menghasilkan keuntungan bersih sebesar hampir 48%dari total modal sebesar Rp. 355.000. Pada kegiatan ini mahasiswa memeroleh pembelajaran terkait manajemen usaha, pemasaran, kerja tim, dan pengambilan keputusan dalam dunia bisnis. Kegiatan ini menunjukkan bahwa ide usaha kecil pun dapat berdampak positif bila dijalankan dengan perencanaan dan inovasi yang matang
Overcoming Obstacles: Strategic Approaches of MSME Entrepreneurs in North Bekasi
Get PDFThis research aims to study the influence of strategic marketing, social media, and price on purchasing decisions mediated by purchasing interest. It also focuses on identifying the performance of MSMEs in Bekasi -West Java, which is an area supporting the business.This research uses a quantitative research design with 381 MSME respondents. The analysis unit is 182 MSME respondents assisted by the North Bekasi subdistrict using the Isaac & Michael approach. This research found that strategic marketing, social media, and price did not directly influence purchasing decisions. Meanwhile, buying interest influences purchasing decisions strategic marketing and social media influence purchasing decisions through purchasing interest. Meanwhile, the influence of price on purchasing decisions through purchasing interest is not proven.This research contributes to focusing on a new research model framework that has never been researched. Keywords:Strategic Marketing; Social Media; Price, Purchase Intention; Buying Decision
The Impact of Green Supply Chain Practices, Risk Management, and Ethical Leadership on Corporate Performance: The Moderating Role of Governance
Get PDFIn response to growing environmental concerns, market volatility, and increased stakeholder demand for transparency, organizations are increasingly compelled to adopt sustainable and ethically driven management practices. This study explores the impact of green supply chain practices, risk management, and ethical leadership on corporate performance, with corporate governance examined as a moderating variable. Utilizing a qualitative literature review approach, the research synthesizes findings from peer-reviewed academic journals, international standards, and empirical studies published between 2015 and 2024. The analysis reveals that green supply chain practices contribute to improved operational efficiency, resource optimization, and brand reputation. Risk management is shown to enhance organizational resilience by identifying vulnerabilities and enabling proactive strategies to minimize disruption and ensure continuity. Ethical leadership, meanwhile, fosters a values-based organizational culture that improves employee commitment, stakeholder trust, and strategic alignment. However, the influence of these factors on performance is significantly shaped by the quality of corporate governance mechanisms in place. Strong governance structures—characterized by accountability, transparency, and strategic oversight—amplify the positive effects of sustainability and ethics-driven practices on firm outcomes. Despite the growing body of research in this domain, studies in developing economies, particularly within Southeast Asia, remain limited. This study addresses that gap by offering a holistic conceptual framework and highlighting the need for integrated approaches that align environmental responsibility, risk preparedness, ethical conduct, and governance to drive long-term corporate performance. The findings contribute to both theory and practice, offering strategic insights for scholars, managers, and policymakers.
Keywords: Green Supply Chain, Risk Management, Ethical Leadership, Corporate Governance, Firm Performanc
Sejarah Fakultas Psikologi Universitas Bhayangkara Jakarta Raya
Get PDFTulisan singkat ini bertujuan untuk menggambarkan proses dalam sejarah pendirian Fakultas Psikologi di Universitas Bhayangkara Jakarta Raya (Ubhara Jaya). Menurut James Banks (dalam Ismaun & Supriyono, 2009), sejarah berperan penting untuk membantu memahami perilaku manusia, baik yang terjadi di masa lampau, masa kini, maupun yang mungkin terjadi di masa depan
Latar belakang dari pendirian Universitas Bhayangkara Jakarta Raya adalah karena keinginan yang kuat untuk ikut berkontribusi pada pengembangan SDM, maka Yayasan Brata Bhakti mendirikan Universitas Bhayangkara Jakarta Raya pada tahun 1995. Dalam hal ini, meskipun Ubhara Jaya milik Yayasan Brata Bhakti, tetapi Ubhara Jaya merupakan Perguruan Tinggi Swasta murni yang beroperasi seperti perguruan tinggi swasta lainnya. Pada perkembangan selanjutnya untuk menjawab kebutuhan masyarakat dalam memahami perilaku manusia di berbagai tempat, maupun dalam hal pengembangan SDM, maka hal ini juga menginspirasi Ubhara jaya untuk mendirikan Fakultas Psikologi, yang berdiri pada tanggal 11 Januari 2007 melalui Surat Keputusan Pendirian Kemendikbud dengan nomor 076/D/T/2007. Pada saat itu Universitas di bawah kepemimpinan Rektor Irjen. Pol. (Purn.) Dr. Bibit Samad Rianto. Pada awalnya Fakultas Psikologi Ubhara Jaya, memiliki visi dan misi pada bidang kepolisian hal ini antara lain tercermin pada berbagai tulisan tugas akhir yang dibuat oleh mahasiswa yang fokusnya lebih pada permasalahan tentang kepolisian. Dalam perjalanannya, visi dan misi tersebut mengalami perubahan, yang tadinya fokus pada masalah kepolisian, berubah menjadi psikologi forensik. Selanjutnya, seiring dengan isu global mengenai rasa aman, maka perkembangan visi dan misi Universitas berubah menjadi manajemen sekuriti. Hal ini membuat fokus dari Fakultas Psikologi Ubhara Jaya bertransformasi menjadi keamanan psikologis (psychological safety), yang saat ini menjadi salah satu isu penting tidak hanya di Indonesia tetapi juga di dunia karena berhubungan juga dengan kesehatan mental. Saat ini, fokus kegiatan dari Fakultas Psikologi adalah pengembangan keilmuan psychological safety, pengembangan jaringan dan wawasan internasional, peningkatan kompetensi para dosen, dan berbagai kegiatan pengembangan diri
Surat Tugas, Daftar Hadir, Daftar Nilai MK Pengantar Sains Data Komunikasi_2B1
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