1,720,954 research outputs found
Pengaruh Liabilitas dan Good Corporate Governance terhadap Tax Avoidance Perusahaan Food and Beverage pada Bursa Efek Indonesia Tahun 2017 – 2021
Full text linkThis study aims to determine the effect of liabilities and good corporate governance (independent commissioners, audit committees, and institutional ownership) on tax avoidance in food and beverage companies listed on the IDX. The research conducted is quantitative research used to test hypotheses using statistical analysis tools regarding tax avoidance. Using secondary data by analyzing financial reports on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Based on the data analysis conducted, it is found that liability has a positive and significant effect on tax avoidance, Independent Commissioner does not affect tax avoidance, Institutional Ownership has a negative and significant effect on tax avoidance, and the Audit Committee has no effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 - 2021.
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh liabilitas dan good corporate governance yang terdiri dari variabel, komisaris independent, komite audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di BEI. Penelitian yang dilakukan adalah penelitian kuantitatif yang dipakai guna menguji hipotesis dengan menggunakan alat analisis statistik mengenai penghindaran pajak (tax avoidance). menggunakan data sekunder dengan cara menganalisis laporan keuangan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017 – 2021. Berdasarkan analisis data yang dilakukan didapatkan hasil bahwa Liabilitas berpengaruh positif dan signifikan terhadap tax avoidance, Komisaris Independen tidak berpengaruh terhadap tax avoidance, Kepemilikan Institusional berpengaruh negatif dan signifikan terhadap tax avoidance, dan Komite Audit tidak berpengaruh terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021.
Kata Kunci: Liabilitas, Komisaris, Kepemilikan, Komite Audit, Penghindaran Paja
Dampak Pemanfaatan Teknologi Informasi dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak di Kalangan Generasi Milenial Wilayah Jakarta dan Sekitarnya
Full text linkThis study intends to ascertain the impact of taxpayer knowledge and modern information technology on tax compliance in the Greater Jakarta region among the millennial generation. The taxpayer awareness and the utilization of modern information technology is considered the independent variable in this study. The dependent variable in this study is tax compliance among the millennial generation in the JABODETA region. This study used quantitative research techniques and primary data, specifically surveys from individual taxpayers were born between 1980 and 2000 and who reside in the cities of Jakarta, Bogor, Depok, and Tangerang. The population of this study spread throughout four regions: Tangerang, Jakarta, Bogor, and Depok. Purposive sampling used to choose the sample for this study, and 155 respondents served as the subjects. The data analysis method used descriptive statistical tests, validity tests, reliability tests, and the traditional assumption tests, which included the heteroscedasticity test, multicollinearity test, and normality test. Multiple linear regression analysis, the t-test, the f-test, and the coefficient of determination are all used in hypothesis testing. Results of the partial regression test on taxpayer awareness showed a t- count value of 5.546 and a signed value of 0.000 < 0.05; similarly, the use of contemporary information technology showed a t-count value of 2.276 and a signed value of 0.024 < 0.05, indicating that it significantly influences taxpayer compliance in the millennial generation in the JABODETA region. Additionally, in the simultaneous test, the significance level is 0.000 < 0.05, and the f value is 39.876. This indicates that taxpayer awareness and the use of contemporary information technology significantly influence taxpayer compliance in the millennial generation in the JABODETA region.
Abstrak
Penelitian ini bertujuan untuk mengetahui dampak teknologi informasi dan kesadaran wajib pajak terhadap kepatuhan pajak di kalangan generasi milenial wilayah Jakarta, Bogor, Depok dan Tangerang (JABODETA). Penelitian ini menggunakan variabel independen yaitu pengaruh kesadaran wajib pajak dan pemanfaatan teknologi informasi. Sedangkan, variabel dependen dalam penelitian ini yaitu kepatuhan pajak d kalangan generasi milenial wilayah JABODETA. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer berupa kuisioner dari wajib pajak orang pribadi yang lahir pada tahun 1980-2000 dan berdomisili di wilayah Jakarta, Bogor, Depok, Tanggerang. Populasi dalam penelitian ini berada di empat wilayah yaitu Jakarta, Bogor, Depok dan Tanggerang. Sampel yang digunakan dalam penelitian ini adalah metode Purposive Sampling, dengan 155 sampel responden. Teknik analisis data menggunakan uji stastistik deskriptif, uji validitas, uji reliabilitas dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas. Uji hipotesis dengan menggunakan analisis regresi linier berganda, uji t, uji f dan koefisien determinasi. Hasil uji regresi parsial kesadaran wajib pajak diperoleh nilai t hitung 5,546 dan nilai sign 0,000 < 0,05; dan pemanfaatan teknologi informasi modern diperoleh nilai t hitung 2,276 dan nilai sign 0,024 < 0,05 yang artinya berpengaruh signifikan terhadap kepatuhan wajib pajak pada generasi milenial di wilayah JABODETA. Dan pada pengujian secara silmutan diperoleh nilai f hitung 39,876 dan tingkat signifikasi 0,000< 0,05 yang artinya kesadaran wajib pajak dan pemanfaatan teknologi informasi modern berpengaruh signifikan terhadap kepatuhan wajib pajak pada generasi milenial di wilayah JABODETA.
Kata Kunci: Kesadaran, Kepatuhan, Wajib Pajak, Teknologi Informasi, Generasi Milenia
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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