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The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables MUJI, Muji; WALUYO, Waluyo
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024) In-Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1114

Abstract

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The study was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that foreign ownership had no significant effect on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly the influence of foreign ownership and financial leverage.
Benefactive declarative sentences in Indonesian: The role of the beneficiary in social behavior representation Asrumi , Asrumi; Suyanto, Budi; Dewi Setiari, Agustina; Muji, Muji
Journal of Applied Studies in Language Vol. 7 No. 2 (2023): December 2023
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v7i2.166-180

Abstract

Language shows a nation's character. Can Indonesian sentences with the predicate benefactive verbs show the character of the Indonesian nation? Benefactive sentences are sentences that have a subject argument as the beneficiaries and an object argument as the agent or vice versa. Subjects as agents and objects as beneficiaries. Beneficiaries can be oneself and can also be other people or personal things. In the Indonesian language by the beneficial declarative sentences, it can be determined the dominance of the beneficial. The problem is, what is the impact of the dominance of the beneficiary role on the behavior of Indonesian language users and what is the agent's relationship with our social beneficiaries and its social impact? The purpose of this study is to reveal the impact of dominance of the role of beneficiary in the benefactive verb on the declarative sentence of the Indonesian language, and the relationship of the agent with the beneficiary of circumstances or other people and their social impact. This research is qualitative research. The research data is in the form of declarative sentences in Indonesian which are predicated of benefactive verbs in people's speech, elementary-high school Indonesian language books, middle school economics books, and research data exploration. Research data was collected using observation and documentation methods using note-taking techniques and analyzed using distributional methods, interpretation, and analysis of meaning components. The results of this research can be concluded that beneficial declarative sentences in Indonesian show the behavior of the Indonesian people which is selfish, liberalist, and hedonistic, not socialist. The implications of these characteristics are for the nation's behavior, including corrupt public officials (only concerned with personal, family, and group profits)
Tindak Tutur Asertif Hotma Sitompul dalam Kasus Julian Eka Putra pada Podcast “Close The Door” Deddy Corbuzier Lestari, Desy Elok Mega; Wuryaningrum, Rusdhianti; Muji, Muji; Pornomo, Bambang Edi
Lingua Skolastika Vol 2 No 2 (2023): LINGUA SKOLASTIKA: Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya (LINS
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/linsko.v2i2.41232

Abstract

Hotma Sitompul (HS) merupakan kuasa hukum yang sering menangani kasus-kasus besar yang ada di Indonesia, salah satunya kasus Julian Eka Putra (JEP). Hotma Sitompul ketika membela Julian Eka Putra di podcast “close the door” Deddy Corbuzier terindikasi menggunakan tindak tutur asertif. Penelitian ini bertujuan untuk menemukan dan mendeskripsikan bentuk, fungsi, dan modus tindak tutur asertif Hotma Sitompul dalam kasus Julian Eka Putra pada podcast “close the door” Deddy Corbuzier. Data dalam penelitian ini berupa segmen tutur Hotma Sitompul dalam kasus Julian Eka Putra pada podcast “close the door” Deddy Corbuzier beserta koteks dan konteksnya. Sumber data dalam penelitian ini berupa peristiwa tutur dalam podcast “close the door” yang berjudul “Kita Putar Video Bukti Disini Sekarang! Hotma Sitompul VS Deddy Corbuzier!!- Konspirasi Korban JE.” Hasil penelitian ini, yaitu (1) bentuk tindak tutur asertif HS, meliputi menyatakan, memberitahukan, menuntut, melaporkan, dan memambanggakan. (2) fungsi tindak tutur asertif HS, meliputi fungsi bekerjasama, fungsi kompetitif, dan fungsi menyenangkan. (3) modus tindak tutur asertif HS, meliputi modus indikatif, modus imperatif, modus optatif, modus obligatif, modus interogatif, dan modus disideratif.
ANALISIS KELAYAKAN KEBAHASAAN DAN KEGRAFIKAN MATERI IKLAN DALAM BUKU TEKS BAHASA INDONESIA KURIKULUM MERDEKA KELAS VIII SMP Damayanti, Nia; Lestari, Sri; Hardini, Nadhiva Shafa; Muti'ah, Arju; Muji, Muji
Lingua Skolastika Vol 3 No 1 (2024): LINGUA SKOLASTIKA: Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya (LINS
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/linsko.v3i1.48918

Abstract

Kehadiran buku teks tidak dapat dilepaskan dari kegiatan belajar dan mengajar. Buku teks digunakan sebagai panduan penyampaian materi bahan ajar. Maka dari itu, penyusunan buku teks harus disesuaikan dengan standar dan kelayakan buku. Penilaian kelayakan buku teks salah satunya dilihat dari aspek kebahasaan dan kegrafikan pada buku teks. Tujuan penelitian ini adalah untuk mendeskripsikan kelayakan kebahasaan dan kegrafikan buku teks Bahasa Indonesia kelas VIII Kurikulum Merdeka. Penelitian ini digunakan untuk membantu guru dalam memilih buku teks yang sesuai standar kelayakan dan memberikan sumbangsih dalam pengembangan buku teks bahasa Indonesia. Metode yang digunakan penelitian ini adalah metode kualitatif, sumber data yang digunakan adalah Buku take Bahasa Indonesia Kurikulum Merdeka kelas VIII SMP dengan teknik pengumpulan menggunakan teknik dokumentasi. Analisis data penelitian ini terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari analisis kelayakan buku teks pada materi iklan telah memenuhi komponen penting yaitu, komunikatif, dialogis dan interaktif, lugas, keruntutan alur pikir, koherensi, kesesuaian dengan kaidah bahasa indonesia, serta kesesuaian ikon dan simbol. Sedangkan analisis kegtalikan buku teks telah sesuai dengan ukuran format buku, desain kulit dan isi, bentuk paragraf, serta ilustrasi. Secara keseluruhan buku teks Bahasa Indonesia Kurikulum Merdeka kelas VIII SMP pada materi iklan telah memenuhi semua penilaian kebahasaan maupun kegrafikan.