221 research outputs found
PENCATATAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO 72 PADA PERUSAHAAN LISTRIK NEGARA (PERSERO) UP3 PADANG
No full textTUGAS AKHIR
PENCATATAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO 72 PADA PERUSAHAAN LISTRIK NEGARA (PERSERO) UP3 PADANG
DWI FARA AMELIA ARKAS
2200522044
PEMBIMBING
Dr. Aries Tanno SE, M.Si, Ak
PROGRAM DIPLOMA III AKUNTANSI
FAKULTAS EKONOMI DAN BISINIS UNIVERSITAS ANDALAS
202
ARIES 2018 : infrastructure, innovation, outreach
Get PDFThis article has two outreach aims. It concisely summarizes the main research and technical efforts in the EC H2020 ARIES Integrating Activity – Accelerator Research and Innovation for European Science and Society [1] during the period 2017/2018. ARIES is a continuation of CARE, TIARA and EuCARD projects [2-3]. The article also tries to show these results as an encouragement for local physics and engineering, research and technical communities to participate actively in such important European projects. According to the author’s opinion this participation may be much bigger [4-27]. All the needed components to participate – human, material and infrastructural are there [4,7]. So why the results are not satisfying as they should be? The major research subjects of ARIES are: new methods of particles acceleration including laser, plasma and particle beam interactions, new materials and accelerator components, building new generations of accelerators, energy efficiency and management of large accelerator systems, innovative superconducting magnets, high field and ultra-high gradient magnets, cost lowering, system miniaturization, promotion of innovation originating from accelerator research, industrial applications, and societal implications. Two institutions from Poland participate in ARIES – these are Warsaw University of Technology and Institute of Nuclear Chemistry and Technology in Warsaw. There are not present some of the key institutes active in accelerator technology in Poland. Let this article be a small contribution why Poland, a country of such big research potential, contributes so modestly to the European accelerator infrastructural projects? The article bases on public and internal documents of ARIES project, including the EU Grant Agreement and P1 report. The views presented in the paper are only by the author and not necessarily by the ARIES
Indonesian Tax Review : Vol. VI, Edisi 2 2013
No full text1. Juklak PPh Pasal 21 : Serupa Tapi Tak Sama
2. Review PPh Pasal 21 Pegawai Tidak Tetap
3. SKB PPh atas Penghasilan Pengalihan Tanah Warisan
4. Pengusaha di Kawasan Bebas Tak Perlu PKP ?
5. Pembukuan Tak Rapi, Berbuah Koreksi
6. Drs. Aries Tanno, M.Si., Ak : Tidak Patuh Belum Tentu Pengemplang
7. Launching Online System Pajak Daerah : Upaya Tingkatkan Pelayanan dan Penerimaa
Perspectives and Challenges of Decentralized Identities in the Blockchain era
No full textopenIl presente documento descrive il lavoro svolto durante il periodo di stage, della durata di circa 276 ore, dal laureando Nicola Lazzarin presso l’azienda Athesys s.r.l, con periodo dal 06/07/2023 al 23/07/2023.
Il paradigma delle identità digitali è fondamentale nell’era digitale, ma spesso sottolinea l’inefficienza dei tradizionali sistemi centralizzati.
L’emergere delle Self-sovereign identity (SSI) offre un nuovo approccio promettente per migliorare la gestione delle identità digitali e delle Verifiable Credentials (VC).
Tuttavia, l’attuazione pratica di soluzioni basate su SSI, in particolare utilizzando il framework Hyperledger Aries, rimane una sfida complessa e impegnativa.
La presente tesi trae ispirazione dalla rilevanza delle identità digitali nella società odierna e dalla crescente necessità di soluzioni SSI.
Tuttavia, essa si concentra su una prospettiva critica basata sull’esperienza personale dell’autore, che, nonostante gli sforzi, non è riuscito a pieno a completare l’implementazione di un sistema di scambio di VC utilizzando il framework Hyperledger Aries JavaScript.
Il principale contributo di questa tesi è rappresentato dalla realizzazione parziale di un Proof of Concept (PoC) per un sistema di scambio di VC basato sul framework Hyperledger Aries JavaScript.
Questo PoC offre una base incompleta per ulteriori sviluppi nel campo delle SSI. Inoltre, questa ricerca fornisce una documentazione dettagliata sul processo di implementazione, comprese le scelte di progettazione e le tecnologie utilizzate, per agevolare ulteriori studi e implementazioni nel settore delle identità digitali decentralizzate.
In conclusione, questo tirocinio ha fornito un’opportunità di apprendimento e applicazione pratica di concetti avanzati nel campo delle identità digitali e delle credenziali verificabili.This paper describes the work done during the internship period, lasting about 276 hours, by graduate student Nicola Lazzarin at the company Athesys s.r.l, with a period from 06/07/2023 to 23/07/2023.
The paradigm of digital identities is crucial in the digital age, but often underscores the inefficiency of traditional centralized systems.
The emergence of Self-sovereign identities (SSI) offers a promising new approach to improve the management of digital identities and Verifiable Credentials (VC).
However, the practical implementation of SSI-based solutions, particularly using the Hyperledger Aries framework, remains a complex and demanding challenge.
This thesis draws inspiration from the relevance of digital identities in today's society and the growing need for SSI solutions.
However, it focuses on a critical perspective based on the personal experience of the author, who, despite his efforts, was not fully successful in completing the implementation of a VC exchange system using the Hyperledger Aries JavaScript framework.
The main contribution of this thesis is the partial implementation of a Proof of Concept (PoC) for a VC exchange system based on the Hyperledger Aries JavaScript framework.
This PoC provides an incomplete basis for further development in the field of SSI. In addition, this research provides detailed documentation of the implementation process, including design choices and technologies used, to facilitate further studies and implementations in the area of decentralized digital identities.
In conclusion, this internship provided an opportunity for learning and practical application of advanced concepts in the field of digital identities and verifiable credentials
I.FAST and EURO-LABS Perfect Legacy of ARIES
No full textCERN hosted on May 2-6, 2022, the first annual meeting of the H2020 I.FAST project to support innovation in the field of science and technology of particle accelerators. The project has a completely different character from its predecessors in this area of research. It was approved for implementation a year ago by the EC with the highest marks. It is worth looking at why projects such as ARIES, I.FAST and EURO-LABS are so easily accepted. This alleged ease of acceptance is an appearance. Behind the acceptance, in conditions of extremely tough competition, is the excellent organization of the submitting community that has been developed over the years, as well as the perfect, well-thought-out preparation of the material. The author, a participant in the ARIES and other EC projects in the field of particle accelerator science and technology, presents here, on specific examples, his subjective opinions on how to prepare materials for high-output projects for the EC FP. The author hopes that these remarks may be useful in the process of submitting research projects from Poland in international cooperation to the EC in the best possible way. The science and technology of particle accelerators is an excellent area of showing such examples because it is interdisciplinary and includes the following components: building of research infrastructure, applied physics, mechatronics, materials engineering, automation and robotics, electronics, ICT, innovation, cooperation with industry, and social
THE EFFECT OF MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON COMPANY FINANCIAL PERFORMANCE
Get PDFManagerial and institutional ownership within companies is becoming increasingly important and commonplace in today's modern era. Therefore, this research investigated the effect of managerial and institutional ownership on the company's financial performance. The method used in this research is a quantitative approach. This research uses a secondary research approach with research objects in the form of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The results of this study indicate that managerial ownership significantly influences the company's financial performance. This is supported by a significance value of 0.000, less than 0.05. Managerial ownership can have a significant positive impact on a company's financial performance because it can increase management's motivation to work harder and pay more attention to the company's long-term performance so that it can provide benefits to the company and shareholders. In addition, the results of this study also show that institutional ownership significantly influences the company's financial performance, indicated by a significance value of 0.025, less than 0.05. Institutional ownership can increase oversight of company management, provide positive signals to the market, and help companies to obtain greater resources
The Role of Corporate Governance Mechanisms on Earnings Management for Tax Avoidance in Response to the Corporate Tax Rate Changes
No full textPengaruh Modernisasi Administrasi Perajakan, Sosialisasi Pajak Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Di Kabupaten Solok
Get PDFPenentuan sampel menggunakan metode snow-ball sampling. Data yang digunakan dalam penelitian ini adalah data primer dengan menyebarkan kuesioner kepada responden. Metode analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini membuktikan bahwa modernisasi administrasi perpajakan memiliki nilai signifikansi sebesar 0,015 < 0,05 dan tingkat pengetahuan dengan tingkat signifikansi sebesar 0,003 < 0,05 yang berarti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sebaliknya, sosialisasi perpajakan dengan tingkat signifikansi 0,205 > 0,05 belum mampu memberikan pengaruh terhadap kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya.
Preferensi Risiko dalam Memoderasi Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak
Get PDFIndonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance.
Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulation
Pengaruh Profitabilitas, Leverage dan Capital Intensity terhadap terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai variabel moderasi
No full textTujuan penelitian ini adalah untuk menguji secara empiris pengaruh profitabilitas, leverage dan capital intensity terhadap penghindaran pajak dan ukuran perusahaan sebagai pemoderasi pengaruh profitabilitas, leverage dan capital intensity terhadap penghindaran pajak pada perusahaan pertambangan sub sektor batu bara yang terdaftar di BEI tahun 2017-2022. Adapun sumber data pada penelitian ini yaitu data sekunder yang diperoleh langsung dari laporan keuangan perusahaan pertambangan yang terdaftar di BEI pada tahun pengamatan 2017-2021. Total sampel yang digunakan adalah sebanyak 41 observasi dengan menggunakan teknik purposive sampling. Analisis data yang digunakan yaitu Moderated Regression Analysis (MRA) dengan menggunakan program aplikasi pengolahan data yaitu SPSS. Setelah dilakukan pengujian ditemukan bahwa profitabilitas dan capital intensity menunjukkan pengaruh signifikan pada penghindaran pajak, sedangkan leverage menunjukkan tidak adanya pengaruh pada penghindaran pajak. Selain itu variabel moderasi ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas, leverage dan capital intensity terhadap penghindaran pajak
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