This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.
Abstrak: Keanekaragaman jenis tumbuhan di Indonesia pada dasarnya juga diikuti dengan beragamnya potensi pemanfaatan jenis-jenis tumbuhan, termasuk di antaranya tanaman pangan dan obat-obatan. Penggunaan obat tradisional oleh masyarakat adakalanya masih menjadi prioritas utama dalam mengobati beberapa jenis penyakit. Selain berkhasiat, obat-obatan berbahan alam tidak memiliki efek samping sebesar obat-obatan medis, asalkan digunakan sesuai dosis yang dianjurkan. Selain itu juga relatif lebih ekonomis dan beberapa jenis di antaranya mudah dijumpai di lingkungan sekitar tempat tinggal. Lahan pekarangan masyarakat merupakan lokasi yang potensial untuk membudidayakan tanaman pangan dan obat-obatan, setidaknya untuk keperluan dalam skala rumah tangga. Namun kendala yang sering dihadapi adalah terbatasnya lahan pekarangan karena telah digunakan untuk keperluan lainnya, selain juga adanya kendala lain yang menyebabkan masyarakat belum giat melakukan penanman di sekitar lahan pekarangan. Oleh karena itu diperlukan teknik bertanam yang tidak banyak memakan tempat, yang bahkan bisa juga diterapkan pada jenis tanaman lain misalnya tanaman sayur-sayuran untuk keperluan rumah tangga. Tujuan kegiatan ini adalah untuk memberikan sosialisasi dan pelatihan pada warga masyarakat agar memiliki pengetahuan dan keterampilan dalam melakukan optimalisasi lahan pekarangan, dengan penanaman tanaman sayur dan tanaman obat menggunakan teknik vertikultur. Diharapkan hal ini dapat membantu upaya pemeliharaan kesehatan dan ketersediaan pangan untuk skala rumah tangga. Kata kunci: Pekarangan; Tanaman Sayur; Tanaman Ibat; Vertikuktur
This study points to analyze the determinants of stock return revelation in oil and gas mining division companies recorded on the Indonesia Stock Trade-in 2019-2021 amid the Covid 19 emergency. The think about utilized the Eviews Program as information preparing and the irregular impact relapse show was chosen to look at the relationship between outside and inside markers as autonomous factors counting Current Ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), oil price (WTI), an exchange rate (FOREX), institutional ownership (IO). The comes about appeared that the current proportion, obligation to value ratio, and add up to resource turnover did not influence stock returns. Return on resources, exchange rates, and institutional ownership has a negative and significant impact on stock returns, while oil prices have a positive and widespread effect on stock returns.
Abstrak: Penelitian ini bertujuan untuk mengevaluasi stabilitas anti moluska dari ekstrak daun jayanti {Sesbania sesban (L.) Merr.} menurut variasi lama waktu penyimpanan simplisia sebelum diekstraksi, lama waktu penyimpanan ekstrak sebelum diaplikasi, dan stabilitasnya dalam air selama aplikasi. Serbuk kering daun S. sesban diekstraksi secara bertingkat untuk menghasilkan fraksi ekstrak-etanol. Fraksi ekstrak-etanol daun S. sesban dilakukan uji hayati terhadap keong mas secara ex situ dengan rancangan acak lengkap dalam tiga unit percobaan menurut variasi tersebut di atas di Laboratorium Biologi FMIPA Universitas Mataram. Data mortalitas keong mas setiap unit uji hayati diolah dengan analisis probit untuk menentukan LC50. Hasil menunjukkan, bahwa aktivitasanti moluska dari fraksi ekstrak-etanol daun S. sesban terrhadap keong mas menurun tajam akibat penyimpanan serbuk kering daun selama satu tahun sebelum diekstraksi, namun penurunan toksisitasnya kecil akibat penyimpanan ekstrak selama satu bulan sebelum diaplikasi. Setelah 24 jam berada dalam air, bahan anti moluska dari daun S. sesban tidak aktif lagi, yaitu mortalitas keong mas 0% pada masing-masing perlakuan konsentrasi ekstrak. Kata-kata kunci: Stabilitas anti moluska, keong mas, tanaman jayanti (Sesbania sesban). Abstract: The research intended to evaluate anti-mollusk feature stability of S. sesban leaf extract fraction-ethanol according to variation on storage duration of dry matters previous to be extracted and extract previous to be applied, and its stability after 24 hours in water. Dry matter of S. sesban leafs extracted successively so that produces the extract fraction-ethanol. The exsitu bioassays of the extract on the golden snail carried out with randomized design in three experiment units based on the variation mentioned. Each unit data of golden snail mortalities was analyzed by probit analysis to determine LC50. The result saw that storage of S. sesban leaf dry matter during one year previous to be extracted resulted in drastic decreasing toxicity on the golden snails, but decreasing toxicity weakly come from storage the extract during a month previous to be applied. The moluscicidal feature of the extract was inactive after 24 hours in water during application, i.e. mortality of golden snails was 0% in each of extract treatment concentrations. Key words: stability of molluscicidal performance, golden snail, jayanti plant (Sesbania sesban).
This study examines the political process of bureaucratic reform in Wonosobo regional government from 2011-2015. The article uses political and bureaucratic frameworks to describe the interplay of bureaucrats and politicians in the phases of bureaucratic reform. Data collection for this study employed document review and in-depth interviews with key informants. Results of the study show that the political process of bureaucratic reform mainly involved dialectical interactions between actors in the Wonosobo Regional Government and the Regional House of Representatives. The interplay of actors can then be explained through the actors’ configuration, issues that are confronted by the actors, conflicts of interest between actors, and influence tactics used by actors in managing issues and struggling for their interests. The experience of the Wonosobo regional government shows that bureaucratic reform does not only concern technical and administrative capacities in carrying out institutional arrangement, but it also involves political aspects namely visionary leadership, strong political will to conduct reform, and effective use of influential tactics to gain political supports for the reform.
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