Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.

EVALUASI PENGAWASAN WAJIB PAJAK BARU DI KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PULOGADUNG

This study aims to conduct a evaluate of supervisions of the newtaxpayers at Pulogadung small tax office and identify the level of compliance of the new taxpayers, the contribution of tax revenue from new taxpayers to office revenue, follow-up the disobidient of the new taxpayers, and obstacles in supervising new taxpayers at Pulogadung small tax office. The research method used to obtain and analyze data is a qualitative method by interviewing and collecting documents as well as literature methods.. Based on the researchs, it can be concluded that the supervision of the new taxpayers is in accordance with SE-37/2015, although there are some activities that are not carried out due to the condition of the new taxpayer. In terms of the level of compliance of the new taxpayers, it is already good, although there are still many taxpayers who have not complied, so the Account Representative must follow up with the issuance of a Tax Collection Letter. The contribution is still below 5%, because taxpayers tend to be new and they operate normally in the second year. The number of Account Representatives and the condition of the taxpayers are the main obstacles in supervision. In addition, the lack of internal office support in the collaboration process with third parties is also an important part of the supervision of new taxpayers.

Impact of corporate social responsibility on the company's reputation in manufacturing companies in the basic industry and chemicals sector, cement sub-sector listed on the IDX 2012-2017

This study uses secondary data sources via the Indonesia Stock Exchange website as a sample of manufacturing companies in the basic industrial sector and chemical sector of the cement sub-sector from 2012 to 2017. This research data was analyzed using the partial least squares (PLS) method. program. The results showed that: (1) corporate social responsibility (X1) has a significant effect on the reputation of the company (X2). (2) Corporate social responsibility (X1) has a significant effect on the value of the company (Y). (3) the reputation of the company (X2) has a significant effect on the value of the company (Y). (4) Corporate social responsibility (X1) has a significant effect on the value of the company (Y) mediated by the reputation of the company (X2).

Analisis Daya Saing dan Dampak Kebijakan Pemerintah terhadap Komoditas Kelapa Sawit Rakyat

Various policies are undertaken to support the increase of production and export volume of palm oil products. This study aims to analyze the competitiveness and impact of government policies on palm oil commodities in West Pasaman Regency. The research was conducted by survey method on 30 samples taken intentionally through multistage purposive sampling. The data is analyzed using Policy Analysis Matrix and sensitivity analysis. The results showed that the commodity of palm oil in Pasaman Barat Regency is competitive based on competitive advantage and comparative advantage both in the form of Fresh Fruit Bunches (FFB) and Crude Palm Oil (CPO). This is evidenced by the value of Privat Cost Ratio on FFB of 0.72 and CPO of 0,86; Domestic Resource Cost Ratio on FFB of 0.66 and CPO of 0,96; the value of private profit on FFB of 87 million rupiah and CPO of 35 billion rupiah; and social profit on FFB of 122 million rupiah and CPO of 11 billion rupiah. The impact of government policy indicated that government policies are disincentive to output, protective to tradable input, and indicated a subsidy to domestic factors. This is showed by Nominal Protection Coefficient Output on FFB of 0.82 and CPO of 0.89; Nominal Protection Coefficient Input on FFB of 0.50 and CPO of 1.00; Effective Protection Coefficient on FFB of 0.93 and CPO of 0.80; Protection Coefficient on FFB of 0.71 and CPO of 3.21; and Subsidy Ratio to Produce on FFB of -0.09 and CPO of 0.09.

EVALUASI ATAS PENERAPAN PP 23 TAHUN 2018 PADA KANTOR PELAYANAN PAJAK PRATAMA KABANJAHE

This research was conducted to evaluate the implementation of Government Regulation No. 23/2018 at the Kabanjahe Primary Tax Office and to find out the problems faced in implementing these regulations. The method used in this research is a qualitative method which is carried out by direct interviews with 2 Account Representatives at KPP Pratama Kabanjahe. The results of this study indicate that the implementation of PP 23 of 2018 at KPP Pratama Kabanjahe can be said to be quite effective. This is based on data on taxpayers who pay PPh Final PP 23 which has increased quite significantly. In addition, there was an increase in PPh Final PP 23 deposits throughout 2018 to 2019. Although there was a decrease in the amount of deposits compared to the previous year, this was due to a decrease in rates from 1% to 0.5%. Although the implementation of PP 23 at KPP Pratama has been quite effective, it does not affect the percentage of taxpayers' compliance, especially corporate taxpayers. Meanwhile, the percentage level of non-entrepreneur individual taxpayer compliance has increased from 2016 to 2019, so it can be concluded that this rule is quite effective in increasing the compliance level of individual taxpayers.

Analisis Modal Intelektual pada Inovasi Sektor Pariwisata di Yogyakarta

An organization's ability to innovate depends on its intellectual capital. Our study attempts to examine the influence of individual components of intellectual capital on corporate innovation. This article proposes a method of classifying and measuring intellectual capital, highlighting the following three components. Human capital, organizational capital and social capital. Our goal is to explain a company's performance in the field of innovation and highlight the importance of each one Dimension of intellectual capital for a certain type of innovation (product, process, marketing and organization). For this purpose, a survey was carried out among 80 participating SMEs in the Yogyakarta tourist area. Company data was analyzed using SPSS using regression data analysis techniques through the developed hypothesis.

Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Agreesiveness

The research aims to analyze the factors that are affecting the tax agreesiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax agreesiveness, while the variables on capital intensity do not affect the tax agreesiveness.

BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

Tax Aggressiveness in Manufacturing Companies in Indonesia

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

“NEW SAKPOLE” SEBUAH ALTERNATIF KEBIJAKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI ERA PANDEMI COVID-19

Permasalahan yang diangkat dalam penelitian ini adalah bagaimana inovasi “New Sakpole” sebagai strategi pelayanan publik berbasis e-government untuk pembayaran pajak kendaraan bermotor di Jawa Tengah. Berdasarkan rumusan masalah tersebut, penelitian ini bertujuan untuk mendeskripsikan inovasi “New Sakpole” sebagai strategi pelayanan publik berbasis e-government untuk pembayaran pajak kendaraan bermotor oleh Pemerintah Jawa Tengah. Teori yang digunakan dalam penelitian ini adalah teori kebijakan publik dan inovasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik analisis data yang digunakan yaitu analisis kualitatif (reduksi data, sajian dan penarikan kesimpulan). Hasil penelitian menunjukkan bahwa “New Sakpole” sebagai inovasi kebijakan publik pemerintah Jawa Tengah dalam hal mendorong masyarakat untuk taat dan disiplin dalam membayar pajak kendaraan bermotor. Kebijakan tersebut sangat efektif karena dapat memangkas waktu dan tenaga masyarakat, serta tidak menimbulkan kerumunan orang. Kebijakan publik “New Sakpole” sebagai salah satu inovasi pemerintah Jawa Tengah merupakan terobosan yang belum pernah dilakukan oleh pemerintah lainnya. Kebijakan tersebut dapat ditiru oleh pemerintah lainnya dalam rangka untuk mendongkrak pemasukan sektor perpajakan, khususnya sektor pajak kendaraan bermotor.