4 research outputs found
Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance
No full textThe purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance
Pendayagunaan pembimbing ibadah haji profesional bersertifikat di Kota Semarang (tahun 2012-2023)
No full textOptimalisasi peran pembimbing merupakan aktivitas seseorang dalam menjalankan tugasnya dengan maksimal, efektif dan efisian agar pelaksanaan ibadah haji berjalan sesuai dengan tujuan yang diharapkan. Peran pembimbing ibadah haji sebagai organisator, fasilitator, dan konsultan. Rumusan masalah dari penelitian ini adalah bagaimana upaya pengoptimalan peran pembimbing ibadah haji profesional bersertifikat di kota Semarang dan apakah pelaksanaan peran seorang pembimbing sudah optimal. Penulis menggunakan metode penelitian kualitatif deskriptif. Teknik pengambilan data berupa wawancara. Hasil penelitian ini adalah bahwa optimalisasi peranan pembimbing ibadah haji merupakan sebuah tanggung jawab yang wajib dilaksanakan. Upaya optimalisasi peran ini dilakukan dengan menggunakan beberapa strategi dilihat dari tugas, fungsi dan peran pembimbing dalam pelaksanaan ibadah haji. Karena peran penting yang dimiliki pembimbing haji menunjukkan bahwa pengelolaan sumber daya manusia dalam proses pelaksanaan ibadah haji juga penting dilakukan.
ABSTRACT:
Optimizing the role of a guide is a person's activity in carrying out their duties maximally, effectively and efficiently so that the Hajj pilgrimage runs according to the expected goals. The role of the Hajj guide as organizer, facilitator and consultant. The problem formulation of this research is how to optimize the role of certified professional Hajj guides in the city of Semarang and whether the implementation of the role of a guide is optimal. The author uses descriptive qualitative research methods. The data collection technique is in the form of interviews. The results of this research are that optimizing the role of the Hajj guide is a responsibility that must be carried out. Efforts to optimize this role are carried out using several strategies based on the duties, functions and role of the guide in the implementation of the Hajj pilgrimage. Because the important role of Hajj supervisors shows that managing human resources in the process of carrying out the Hajj pilgrimage is also important
Análise do instituto da curatela em relação à proteção da pessoa com deficiência à luz da Lei nº 13.146/15
No full textThe present monograph study is the partial requirement to obtain a bachelor’s degree in Law from Universidade do Sul de Santa Catarina – UNISUL, and has as na OBJECTIVE: To analyze the institute of the curatela in relation to the protection of the person with disability under the law nº 13.146. METHOD: For reach the objective, the deductive method will be used for the approach, bringing first the analysis of superficial and more extensive premises in the first two chapters in order to, after expiration of this stage, present an in-depth analysis on the subject in question. Also, the bibliographic modality will be used as the best method for the subject, using doctrines, scientific articles in paper sources and electronic media, as well as Brazilian legislation. As for the level of research, it was adopted the exploratory one, since it provides greater intimacy of the author with the object of study. RESULT: With support in the study conducted, it was found that every person with a disability is able to perform the acts of civil life, being considered relatively incapable only in exceptional circumstances. In this case, they may be subject to curatela, which is restricted to patrimonial and negotiating acts. CONCLUSION: Therefore, it is concluded that the changes caused in the institute of curatela do not reach the purpose of protection of Law 13.146/15, on the contrary, they deprotect people with mental disabilities, leaving them vulnerable.O presente trabalho monográfico é o requisito parcial para obtenção do título de Bacharel (a) em Direito da Universidade do Sul de Santa Catarina – UNISUL e tem como OBJETIVO: Analisar o instituto da curatela em relação à proteção da pessoa com deficiência à luz da lei nº 13.146. MÉTODO: Para alcançar o objetivo, utilizar-se-á o método dedutivo quanto a abordagem, trazendo primeiramente a análise de premissas superficiais e mais abrangentes nos dois primeiros capítulos a fim de, após vencida esta etapa, apresentar uma análise aprofundada acerca do tema em questão. Ainda, será utilizado, quanto a pesquisa, a modalidade bibliográfica por melhor se adequar ao assunto, utilizando-se de doutrinas, artigos científicos em fontes de papel e meio eletrônico, bem como a legislação brasileira. Quanto ao nível de pesquisa, foi adotada a exploratória, por proporcionar maior intimidade do autor com o objeto de estudo. RESULTADO: Com suporte no estudo realizado, verificou-se que toda pessoa com deficiência é capaz para exercer os atos da vida civil, sendo consideradas relativamente incapazes apenas em circunstâncias excepcionais. Neste caso, poderão ser submetidas à curatela, que se restringe aos atos de natureza patrimonial e negocial. CONCLUSÃO: Portanto, Conclui-se, que as mudanças ocasionadas no instituto da curatela não atingem o propósito de proteção da Lei nº 13.146/15, pelo contrário, desprotegem as pessoas com deficiência mental, deixando-as em situação de vulnerabilidade
Imutabilidade dos direitos da personalidade diante da dupla nacionalidade: Brasil x Itália
No full textThe present monographic work is one of the questions to reach the title of Bachelor of Laws of the University of the South of Santa Catarina - UNISUL and has as a PURPOSE: To analyze the immutability of personality rights in the face of dual Brazilian and Italian nationality. METHOD: In order to reach the objective, the deductive method will be used in the approach, with a preliminary analysis of general statements in the first two chapters, in order to reveal an in-depth analysis of the subject in question . In addition, the bibliographic modality will be used, as far as the research is concerned, as best suited to the subject, using printed and digital scientific articles, doctrines, as well as Brazilian and Italian legislation. As for the level of research, the exploratory was adopted, since it provides greater intimacy of the author with the object of study. Finally, as far as the approach is concerned, research will be known as qualitative. RESULT: After the study and the comparison of legislation, it was verified that with the recognition of a second nationality the personality rights are not changed. CONCLUSION: Therefore, it was concluded that those in whom they have the recognition of Italian nationality do not suffer any change in their personality rights, since Brazil and Italy consider these rights intrinsic and extremely important for individuals, not changing, at their discretion, Their rights.O atual trabalho monográfico é um dos quesitos para alcance do título de Bacharel em Direito da Universidade do Sul de Santa Catarina – UNISUL e tem como OBJETIVO: Analisar a imutabilidade dos direitos da personalidade diante da dupla nacionalidade brasileira e italiana. MÉTODO: Para atingir o objetivo, utilizar-se-á o método dedutivo quanto à abordagem, trazendo preliminarmente a análise de enunciados gerais nos dois primeiros capítulos com o intuito de, após o desbarato desta etapa, revelar uma análise aprofundada acerca do tema em questão. Além disso, será utilizada, quanto à pesquisa, a modalidade bibliográfica por melhor se adequar ao assunto, utilizando-se de artigos científicos impressos e digitais, doutrinas, bem como a legislação brasileira e italiana. Quanto ao nível de pesquisa, foi adotado o exploratório, por proporcionar maior intimidade do autor com o objeto de estudo. Enfim, no que tange a abordagem, a pesquisa será conhecida como qualitativa. RESULTADO: Após a realização do estudo e na comparação das legislações, verificou-se que com o reconhecimento de uma segunda nacionalidade os direitos da personalidade não são mudados. CONCLUSÃO: Portanto, concluiu-se que aqueles nos quais tiverem o reconhecimento da nacionalidade italiana não sofrem nenhuma mudança nos seus direitos de personalidade, haja vista que Brasil e Itália considerem estes direitos intrínsecos e de extrema importância para os indivíduos, não alterando, discricionariamente, os seus direitos
