30 research outputs found
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Legal memories and amnesias in America's rhetorical culture /
No full textIn Legal Memories and Amnesias in America's Rhetorical Culture, Marouf Hasian, Jr. critically examines the rhetoric of law--specifically, the shifting lines between the notions of liberty and license. Hasian, Jr. explores how such issues as immigration, labor, national identity, race, and genetics have caused society to change how it thinks about, and uses, laws. In Legal Memories and Amnesias in America's Rhetorical Culture, Marouf Hasian, Jr. critically examines the rhetoric of law--specifically, the shifting lines between the notions of liberty and license. Hasian, Jr. explores how issues such as immigration, labor, national identity, race, and genetics have caused society to change how it thinks about, and uses, laws. The author builds on critical race theory, feminist studies of the law, and critical legal studies, and he uses a case study framework that covers topics such as Sarah Roberts and the separate but equal doctrine, John Brown's enactment of natural law at Harper's Ferry, Typhoid Mary Mallon, the Holocaust, Susan Smith, the human genome project, and Rosewood. All of the aforementioned are tied together by an introduction that clearly delineates the basic theoretical stance of the book. Without a doubt, the subject of this book is provocative, timely, and timeless
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Debates on Colonial Genocide in the 21st Century /
No full textThis book analyses the debates on colonial genocide in the 21st century and introduces cases where states are reluctant to acknowledge genocides. The author departs from traditional studies of the work of Raphael Lemkin or U.N. definitions of genocide so that readers can examine genocide recognition as a political act that is bound up in partial perceptions and political motivations. The study looks at the Tasmanian genocide, Al-Nakba, and several other tragic events. It also looks at the ways that these historical and contemporary debates about colonial genocides are related to today's conversations about apologies and other restorative justice acts. This work will be of interest to a wide range of audiences including researchers, scholars, graduate students, and policy makers in the fields of political history, genocide studies, and political science. Marouf Hasian, Jr. is Professor of Communication at the University of Utah, USA
Announcement of Retraction
Get PDFThe editorial board announced this article has been retracted on April 11, 2020.If you have any further question, please contact us at: [email protected] Article Title: The Effect of Good Corporate Governance and Profit Management on Tax Aggressiveness (Empirical Study on Manufacturing Companies Listed on the IDX Period 2014-2017)Authors: Hasian Purba & Lucky NugrohoJournal Title: International Journal of Accounting and Finance StudiesISSN 2576-2001 E-ISSN 2576-201XVolume and Number: Vol. 3, No. 1, 2020Pages: 8-31DOI: 10.22158/ijafs.v3n1p
Lagu “Pulo Samosir” Karya Nahum Situmorang: Analisis Teks dalam Konteks Kekinian
No full textThis research focuses on the discussion of the lyrics of the song "Pulo Samosir," which reflects the beauty of nature and the current condition on Samosir Island. The lyrics were written by Nahum Situmorang and highlight the diversity of flora, fauna, and the environment on Samosir Island, including the cultivation of onions, beans, rice, and livestock scattered across the hills. The aim of this study is to explore the current context of the song "Pulo Samosir" in relation to issues such as pollution, deforestation, and sudden livestock deaths. To describe the text of the song "Pulo Samosir," the research utilizes the theory of Ecomusicology (Rock, Folk, and the Environment), which examines the impact of environmental changes on music. The research method employed is qualitative research, which produces descriptive data through literature review, field study with observations in the Samosir Regency, and interviews with several musicians. The findings of this study reveal that the lyrics of the song "Pulo Samosir" depict a changed state caused by pollution, changing times, and forest fires that lead to reduced water absorption and soil fertility.107 HalamanSkripsi Sarjan
EFFECT OF CORPORATE GOVERNANCE AND PROFITABILITY ON TAX AVOIDANCE (Empirical Study of Sharia Banking Companies Listed on the Indonesia Stock Exchange 2012-2016)
Get PDFThe objectives of this study are as follows: 1) Finding empirical evidence regarding the influence of the independent board of commissioners on tax avoidance; 2) Finding empirical evidence regarding the influence of the audit committee on tax avoidance; 3) Finding empirical evidence regarding the effect of audit quality on tax avoidance; and 4) Finding empirical evidence regarding the effect of profitability on tax avoidance. This type of research used in this study is casual associative research (causal associative research). The population in this study is Islamic commercial banks listing on the Indonesia Stock Exchange for the period 2012-2016. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the multiple regression test. The results showed that: 1) The independent board commissioner variable had no effect on tax avoidance; 2) The audit committee variable has no effect on tax avoidance; 3) The audit quality variable influences tax avoidance; and 4) Profitability variables affect tax avoidance. Keyword : Corporate Governance, Profitability, Tax Avoidance DOI: 10.7176/RJFA/10-18-17 Publication date:September 30th 201
Pengaruh Pembiayaan Jual Beli (Murabahah), Pembiayaan Bagi Hasil (Mudharabah), Pembiayaan Bermasalah (NPF) Gross, Pembiayaan Bermasalah (NPF) Net terhadap Kinerja Keuangan (ROA) di Bank Syariah Mandiri (2011-2020)
Get PDFThe purpose of this study, among others, is to find out how the effect of buying and selling financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the influence of profit-sharing financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the effect of Gross non-performing financing on the financial performance of Syariah Mandiri banks in 2011-2020. To find out how the influence of non-performing financing Net on the financial performance of Bank Syariah Mandiri in 2011-2020. To find out how the influence of buying and selling financing, profit sharing, NPF Gross and NPF Net on the financial performance of Syariah Mandiri banks in 2011 - 2020. This study is associative, namely the research method carried out to find the relationship between one variable and another, as well as testing and use the truth of a problem or knowledge. The results of the study are Non-performing Financing, Sales and Purchase Financing, Gross Non-performing Financing (Npf) partially have no significant effect on financial performance while Non-Performing Financing (NPF) Net have a significant effect on financial performance. The regression of the Non-performing Financing, Buying and Selling Financing, Gross Non-performing Financing (NPF) and Net Non-performing Financing (NPF) variables do not simultaneously have a significant effect on Financial Performance.Tujuan penelitian ini antara lain adalah untuk mengetahui bagaimana pengaruh pembiayaan jual beli terhadap kinerja keuangan bank Syariah Mandiri tahun 2011-2020. Untuk mengetahui bagaimana pengaruh pembiayaan bagi hasil terhadap kinerja keuangan bank Syariah Mandiri tahun 2011-2020. Untuk mengetahui bagaimana pengaruh pembiayaan bermasalah Gross terhadap kinerja keuangan bank Syariah Mandiri tahun 2011-2020. Untuk mengetahui bagaimana pengaruh pembiayaan bermasalah Net terhadap kinerja keuangan bank Syariah Mandiri tahun 2011-2020. Untuk mengetahui bagaimana pengaruh pembiayaan jual beli, bagi hasil, NPF Gross dan NPF Net terhadap kinerja keuangan bank Syariah Mandiri tahun 2011 – 2020. Penelitian ini bersifat asosiatif, yaitu metode penelitian yang dilakukan untuk mencari hubungan antara satu variabel dengan variabel lainnya, serta menguji dan menggunakan kebenaran suatu masalah atau pengetahuan. Hasil penelitian adalah Pembiayaan Bermasalah, Pembiayaan Jual Beli, Pembiayaan Bermasalah (NPF) Gross secara pasial tidak berpengaruh signifikan terhadap kinerja keuangan sedangkan Pembiayaan Bermasalah (NPF) Net berpengaruh singnifikan terhadap kinerja keuangan. Regresi variabel Pembiayaan Bermasalah, Pembiayaan Jual Beli, Pembiayaan Bermasalah (NPF) Gross, Pembiayaan Bermasalah (NPF) Net tidak berpengaruh signifikan secara simultan terhadap Kinerja Keuangan
Effect of Age, Education, Income Gross, and Moral of Compliance Tax Payments (Case Study on Personal Taxpayers at KPP Pratama Jakarta Kramatjati)
Get PDFThe purpose of this study is as follows: 1) Finding empirical evidence about the effect of the age of taxpayers on tax payment compliance; 2) Finding empirical evidence regarding the influence of taxpayer education on compliance with tax payments; 3) Finding empirical evidence regarding the effect of the taxpayer's gross income on tax payment compliance; 4) Finding empirical evidence about the moral influence of taxpayers on tax compliance.This type of research used in this study is causal. The population in this study are all individual taxpayers who are registered in KPP Pratama Jakarta Kramatjati. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the multiple regression test.The results showed, 1) Age Taxpayers have a positive effect on tax compliance; 2) Taxpayer Education has a positive effect on compliance with paying taxes; 3) Gross income of the taxpayer has no effect on compliance with paying taxes; 4) Moral Taxpayers have a positive effect on compliance with paying taxes. Keywords: Age, Education, Gross Income, Moral, Compliance Tax Payments DOI: 10.7176/EJBM/11-27-12 Publication date:September 30th 201
PENGARUH PROFITABILITAS CAPITALTURNOVER FINANCIAL LEVERAGE KOMPOSISI ASSET UKURAN PERUSAHAAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN YANG TERDAFTARDI BEI TAHUN 2019 SAMPAI 2021
Get PDFBased on the above problem formulation, the objectives of this study are as follows: To obtain empirical evidence on the influence of profitability, capital turnover, financial leverage, asset composition, company size, affect the tendency of accounting fraud. The type of research that will be done is a type of quantitative research that is research that obtains data in the form of numbers or qualitative data used. The population used in this study is a manufacturing company listed on the Indonesian Stock Exchange (IDX). The sample in this study is a company that has complete data that can be used to analyze profitability, capital turnover, financial leverage, asset composition, and company size. The result of the variable Return on assets (X1) has no effect on the variable Tendency of accounting fraud, variable capital turnover (X2) has no effect on the variable Tendency of accounting fraud (Y), financial leverage variable (X3) has no effect on the variable Tendency of accounting fraud (Y), asset composition variable (X4) affects the variable Tendency of accounting fraud (Y). the firm size variable (X5) has no effect on the Tendency variable of accounting fraud (Y)
Pengaruh Corporate Social Responsibility (CSR) terhadap Agresivitas Pajak dengan Kepemilikan Keluarga sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)
Get PDFThe purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of family closeness to corporate social responsibility to tax aggressiveness. The type of research used in this study is associative casual research (causal assosiative research). The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange period 2012-2015. Sampling in this research is done by using probability sampling method with sampling technique using random sampling. The analytical method used for. Moderate Regression Analysis. The results showed, 1) Disclosure of negative Corporate Social Reporting on Tax Aggressiveness; 2) Family Ownership has a positive and significant impact on Tax Aggressiveness; 3) Family Ownership may moderate the relationship between Disclosure of Corporate Social Responsibility and Tax Aggressiveness in a negative direction
The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)
Get PDFThe objectives of this study are as follows: (i) Finding empirical evidence regarding Gender towards Taxpayer compliance; and (ii) Find empirical evidence regarding the effect of the Education Level on Taxpayer compliance.The type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study was all individual taxpayers registered at the East Tangerang KPP Pratama. Sample selection using purposive sampling method. The analytical method used to test hypotheses is a multiple regression method.The results of the study show, (i) Gender has a negative and significant effect on Taxpayer compliance; (ii) The education level of taxpayers has a positive and significant effect on compliance with tax payments
