71 research outputs found
Lo sviluppo della coscienza morale nella prima infanzia: il contributo di Grazyna Kochanska
No full textPremesse teoriche: La psicologia del ‘900 ha descritto i processi di base dello sviluppo morale. La psicoanalisi, la psicologia cognitiva e quella evoluzionista hanno descritto traiettorie diverse dello sviluppo morale, sottolineando il ruolo delle interazioni e rappresentazioni precoci, della cognizione e del bisogno di connessione interindividuale. Obiettivo: È stata condotta una rassegna sul lavoro di Grazyna Kochanska relativo alle determinanti precoci della Coscienza Morale. Definendo la Coscienza Morale come un sistema autonomo di guida del bambino che si compone di tre sistemi interrelati – emotivo, comportamentale e cognitivo –, le ricerche dell’autrice inseriscono in una cornice sovraordinata i diversi aspetti della moralità infantile descritti dalle principali correnti teoriche del secolo scorso. Metodologia: Abbiamo passato in rassegna alcuni dei contributi più significativi dell’autrice, riportando i dati di maggior rilievo e illustrando quei processi che secondo l’autrice definiscono in modo integrato fasi e peculiarità dello sviluppo precoce di una Coscienza Morale. Discussione critica e conclusioni: Muovendosi all’interno di una cornice integrata, l’autrice descrive l’emergere della Coscienza Morale attraverso l’interdipendenza di emozioni, condotte e cognizione morali sia in relazione al temperamento che alla matrice di accudimento del bambino. In questo modo, la Coscienza Morale in Kochanska diviene un sistema sofisticato ad esordio precoce, che evolve progressivamente durante l’infanzia al fine di guidare il bambino nell’adattare il proprio comportamento in maniera appropriata al suo contesto.Theoretical background: 19th century psychology shed light on child morality and its main processes. Psychoanalysis, cognitive and evolutionary psychology described different moral developmental trajectories during childhood, underlining the part played by early relational interactions and representational processes, the crucial role of cognition, and the need for interindividual connectedness. Objective: Our review focuses on Grazyna Kochanska’s work on the early determinants of Moral Conscience. By describing Moral Conscience as an autonomous inner guiding system which encompasses three interrelated systems – emotional, behavioral and cognitive - Kochanska’s body of research makes it possible to consider within a coherent framework the different aspects peculiar to child’s morality described by the main psychological fields during last century. Method: We reviewed some of Kochanska’s most representative articles, summarizing relevant data and illustrating the processes that in the author’s view tie together phases and peculiarities of an early development of Moral Conscience. Critical discussion and conclusions: Within an integrated framework, the author describes the emergence of a Moral Conscience through the interplay of moral emotions, behaviors and cognitions both in relation to child’s temperament and as shaped by his early caregiving matrix. By so doing, Kochanska see Moral Conscience as a sophisticated system with early onset and evolving through infancy in order to guide the child in adjusting his behavior in a context-appropriate way
ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE
No full textResearch Purpose. This research aimed to gather empirical evidence on the impact of Environmental, Social, and Governance Disclosure, related-party transactions, and executive characteristics on tax avoidance, with company size and company age as control variables.
Research Method. Secondary data was analyzed using multiple linear regression with SPSS. This research focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study includes a sample of 24 companies selected based on specific criteria through purposive sampling.
Research Result and Findings. The findings reveal that Environmental, Social, and Governance Disclosure negatively impact tax avoidance; related-party transactions positively influence tax avoidance, while executive characteristics do not significantly affect tax avoidance. The model explains 38.8% of the tax variation, and the research implications support Agency Theory and Legitimacy Theory. The research implications, as such, suggest that companies make deliberate decisions on environmental, social, and governance disclosure and related-party transactions to improve their governance structures. This research also suggests that future researchers should provide additional factors such as deferred tax burden, dividend policy, or compensation for fiscal losses and test other objects such as the JII70 Index, IDX 80, or Kompas 100
Diseminasi Penghitungan PPh Pasal 21 Dosen dan Tendik di Lingkungan Universitas Brawijaya
No full textPerubahan status Universitas Brawijaya dari PTN BLU ke PTN BH membawa begitu banyak perubahan dalam berbagai bidang. Dengan berubah status menjadi PTN BH, Universitas Brawijaya memiliki otonomi penuh untuk mengelola urusan kampus secara mandiri dan tidak lagi di bawah kendali langsung pemerintah. Perubahan ini memberikan kebebasan lebih besar bagi Universitas Brawijaya dalam mengambil keputusan dan menjalankan kegiatan kampusnya, serta memberikan kesempatan untuk lebih efektif dalam pengelolaan aset dan sumber daya yang dimilikinya. Sehingga Tax Center FEB UB 2023 menginisiasikan kegiatan untuk menginformasikan kepada seluruh Civitas Akademika Universitas Brawijaya mengenai perubahan yang terjadi dalam hal kewajiban perpajakan. Perubahan status ini berdampak pada pemberian bukti potong Pajak Penghasilan pasal 21 kepada karyawan. Sebagai PTN BLU, Universitas Brawijaya hanya memberikan satu bukti potong Pajak Penghasilan pasal 21 kepada karyawan. Namun, setelah berubah menjadi PTN BH, universitas tersebut akan memberikan dua bukti potong, yaitu bukti potong Pajak Penghasilan pasal 21 dari PTN BH serta bukti potong Pajak Penghasilan pasal 21 dari badan usaha atau PTN BLU yang masih beroperasi di dalam kampus
Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia
No full textThe COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), this study's results indicate a positive influence between attitude, subjective norm, Perceived Behavioral Control, and Self-efficacy on behavioral intention to tax compliance. It can be concluded that there is a positive relationship between behavioral intention to comply with taxes and tax compliance, which is moderated by tax incentives. This means that individuals who have a stronger intention to comply with taxes are more likely to actually comply, and this effect can be further strengthened by the provision of tax incentives
Seminar Nasional Tax Center FEB UB
No full textPajak yang memegang peranan penting dalam komposisi pendapatan negara berasal dari pungutan masyarakat dalam berbagai bidang. Bidang yang dipungut dalam hal ini mencakup orang pribadi maupun badan, tidak terkecuali pondok pesantren. Dalam sektor pesantren pun memiliki yang namanya Pedoman Akuntansi Pesantren atau PAP yang dikeluarkan oleh Ikatan Akuntan Indonesia sebagai pedoman dalam praktik akuntansi dan perpajakan di Pesantren. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk mensosialisasikan regulasi dan isu terbaru mengenai perpajakan di Indonesia, khususnya pada praktik akuntansi dan perpajakan untuk pondok pesantren. Manfaat yang diharapkan dari kegiatan ini yaitu dapat menjangkau lebih banyak wajib pajak yang memanfaatkan insentif pajak dan mempercepat pemulihan ekonomi nasional. Luaran pengabdian ini adalah Hak Kekayaan Intelektual (HKI)
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance
No full textThis study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia
Empat Peristiwa Penting Di dalam Kehidupan Yusuf: Sebuah Kajian Terhadap Kecerdasan Yusuf
No full textAbstract: Through survey of 4 major events in the life of Joseph in the book of Genesis, the author wants to state that the participation of God to Joseph include a holistic aspect. God prepared him to be the leader of Israel. God changed him to become the new Joseph having intelligence in aspects of morality as well as in intellectual, spiritual, and emotional aspects. The fourth aspects of this intelligence make him an important leader and would save his people, Israel. Through this paper, the readers also can draw important lessons from Joseph's life.
Abstrak:Melalui tinjauan 4 peristiwa utama kehidupan Yusuf di dalam kitab Kejadian, penulis hendak menyatakan bahwa penyertaan Allah kepada Yusuf mencakup aspek yang holistik. Allah mempersiapkan Yusuf menjadi pemimpin bangsa Israel. Allah mengubah Yusuf yang lama menjadi Yusuf yang baru yang memiliki kecerdasan bukan hanya soal moralitas tetapi juga intelektual, spiritual, dan emosional. Keempat aspek kecerdasan ini menjadikan Yusuf sebagai seorang pemimpin penting dan akan menyelamatkan bangsanya, Israel. Melalui paper ini juga pembaca dapat menarik pelajaran penting kehidupan Yusuf
MSMEs’ Perspective on Tax Compliance in Malang City: Trust and Power Dynamics Compliance Toward Smart Governance
No full textThis study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia
Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern
No full textPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion. The data used in this research is secondary data sourced from audited published financial reports and annual reports of property and real estate companies between 2017 and 2022.
Methods – The population includes property and real estate companies listed on the Indonesian Stock Exchange, from which 132 samples are selected through a non-probability sampling technique with a purposive sampling. This research uses logistic linear regression analysis as a data analysis technique.
Findings – The findings of this research indicate that all the independent factors, including financial distress, have been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Empirical evidence has shown that engaging in opinion shopping has a beneficial impact of acceptance of a going-concern audit opinion. Prior opinion has been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Research has shown that the length of audit tenure positively influences the likelihood of receiving a going-concern audit opinion.
Implications - Contribution to literature regarding the factors that need to be considered in evaluating sustainability, particularly for property and real estate businesses.
Originality - Focuses on property and real estate businesses, which have not previously been the focus of research in identifying factors that influence the acceptance of going concern audit opinions
Tahrir Square: The Pulse of Egyptian Identity: By Examining Egypt In 1900s As A French Post-colonial Nation, to what extent did Tahrir square become a symbol of Egyptian Identity
No full text“Squares, boulevards, Favelas, refugee camps - have served throughout history as the setting for political protest and revolt.”(Weizman et al., 2015). These protests play a vital role in identifying what societal and political views a population uphold. Architecture is usually a representation of societal views, incidents and political ideologies (Fletcher, 2020). However, authoritarian or colonial regimes instill elements and design public spaces to sometimes stray away people from objecting against their policies. Contrarily, in instances where large scale massacres took place during these protests; the public square and the surrounding context become a place of remembrance. For Example, in the Melanesian archipelago, French colonialists publicly executed a group of indengious locals in front of their tribes men to invoke fear in the Kanak people who tried to challenge their regime the execution site is now known as the “Memorial of Uvanu” (Lambert, 2020)[2]. Comparably, in Jallianwala Bagh in Punjab, similar actions were taken by the British colony in India, where a large-scale massacre took place due to the protest against British imperialism (Pletcher, 2021).Tahrir square formerly known as Ismailia square in Cairo, Egypt is a location where protests, massacres and overthrowing of colonial regimes took place. The square was built under the request of the Sultanate of the autonomous entity of the Ottoman Empire that ruled Egypt; Khedive Ismail Pasha. It was designed to appropriate the Parisian boulevards of France after his visit to the French capital in the mid 1800s. Although the architectural design of the area was finalized in his era; the square’s construction was finished in the 1900s. The structure of the square and the surrounding context has undergone many changes that symbolize the changing regimes and social classes in the country.The main research will focus on examining Egypt in the 1900s as a French postcolonial nation. Consequently, it will address the extent in which Paris shaped the planning of Ismailia (Tahrir) square and its urban context, and how it changed over time. Furthermore, the thesis will address the impact of the shifting of political ideologies in Egypt that influenced these physical changes.The thesis will inspect the varying photos of Tahrir square since it was first established till present. Furthermore, an examination of drawings found in archival architectural journals published by Sayed Karim in the 1940s is used to understand the various unrealised proposals for Tahrir. In addition and an observation of the political movements through news articles and official statements found on archival websites . Additionally, Journal articles and books explaining the culture of Egyptian society and its effect on urban space will be reflected to support the argument. Finally, an excursion has been conducted where i visited the Nile Ritz Carlton to view Tahrir from a different perspective. My Hypothesis is that Tahrir square and its urban context greatly resembles the Parisian boulevards in terms of urban planning and architectural design as seen in the photographs found in ‘Paris Along the Nile’. However, due to its extensive history in Egypt’s many revolutions, it gradually transformed to represent Egyptian various identities in spite of its French reference.AR2A011Architecture, Urbanism and Building Sciences | Architectural Design Crossover
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