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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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PEMAHAMAN TRI NGA DAN PEMAHAMAN TRI N TERHADAP MINAT BERWIRAUSAHA
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis
Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of lif...
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Web-Based Sales System Using the Cash-Basic Method
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales trans...
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Pengaruh Hubungan Antara Government E-Readiness dan Citizen E-Readiness Dengan Kepatuhan Wajib Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless...
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IMPLIKASI ETIKA PANCASILA DALAM UPAYA PERLINDUNGAN HUTAN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Pancasila contains five basic meanings that are interrelated with the nation's history, national ideology, ethics and various other aspects. Ethics is a system of values ​​or moral norms that serve as guidelines for a person or group of people to behave and act. The application of Pancasila in life can be said to be still not fully implemented. There are still various deviations from Pancasila values. Deviations that can still be seen clearly are forest fires. Various irresponsible human...
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UPAYA MEMPERKUAT KEBUDAYAAN BANGSA MELALUI PENERAPAN WAWASAN NUSANTARA DI ERA GEMPARNYA BUDAYA WESTERNISASI: Abstrak, Pendahuluan, Metode, Hasil dan Pembahasan, Simpulan, Daftar Rujukan
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Artikel ini dibuat dengan tujuan memperkuat kebudayaan bangsa Indonesia di era banyaknya masyarakat yang mengikuti trend atau budaya westernisasi. Perkembangan teknologi di era revolusi industri 4.0 menuju revolusi industri 5.0 yang semakin maju menyebabkan pertukaran informasi dan pertukaran budaya yang sangat cepat antar negara di dunia ini. Pertukaran budaya tersebut memiliki pengaruh negatif jika masyarakat tidak memilah dan tidak menyaring budaya asing terlebih dahulu seperti budaya west...
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SEJARAH PERKEMBANGAN & URGENSI ALTERNATIF PENYELESAIAN SENGKETA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
One tries to work anywhere with no hindrances and can compete with their rivals in the competitive environment of today's globalized world. The emergence of disputes is one of the things that often occurs in circumstances like this. Disputes are ingrained in human life. Disputes in everyday life can arise between business partners, family, friends, husband and wife, and so on. A forum whose task is to resolve disputes can be used as a means of dispute resolution. Courts are the official place to...
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TEORI SIBERNETIK DAN IMPLIKASINYA TERHADAP MODEL PEMBELAJARAN BRAIN BASED LEARNING PADA PEMBELAJARAN PKN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The world of education, especially Civics learning, requires innovation and variation in the learning methods applied. The brain-based learning method is very interesting because optimizing brain work can be started in a simple way. Educators' knowledge of fundamental questions about "what is good for a child's brain?" is the essence of applying this learning method. This is research that uses a qualitative approach with a literature study method. The process of data analysis is done through red...
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THE PRINCIPLE OF JUSTICE IN CONSUMER AGREEMENTS AND ITS INFLUENCE ON THE VALIDITY OF CONTRACTS ARE LINKED TO LAW NUMBER 8 OF 1999 CONCERNING CONSUMER PROTECTION IN ACHIEVING ECONOMIC DEVELOPMENT GOALS IN INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined a...
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PEMBERDAYAAN TENAGA KERJA DISABILITAS TUNARUNGU SEBAGAI UPAYA PEMENUHAN HAK ATAS KESEMPATAN KERJA PADA PT. PROTECDA KREASI PRIMA KABUPATEN WONOSOBO
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The state is responsible for respecting, protecting and fulfilling the rights of citizens, including groups with disabilities. One of the rights of groups with disabilities is the right to get employment opportunities. However, in reality there are still groups with disabilities whose rights to work opportunities have not been fulfilled. This study analyzes the empowerment of disabled workers conducted by PT. Protecda Kreasi Prima as an effort to fulfill the right t...
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