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All Journal JURNAL AKUNTANSI CARAKA: Jurnal Teologi Biblika dan Praktika
Yensi, Yensi
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Religion Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN DERIVATIF KEUANGAN TERHADAP EFFECTIVE TAX RATE Yensi, Yensi; Sandra, Amelia
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.620

Abstract

Tax for the company gives significant attention. Tax is seen as a burden that can reduce profit so the company will strive any efforts to pay tax at a lower cost. Meanwhile, the government considers tax as an important state income so that the government will draw tax as high as possible. To determine company effectiveness in managing tax, need a calculation. Measurement of effective tax planning can be done using the Effective Tax Rate. The differences ETR between companies can cause by several different factors. Therefore, this study aims to investigate several factors that influence ETR. The samples are manufacturing companies listed on the IDX period 2015-2017. The sampling technique is non-probability sampling using a purposive sampling method. This research used SPSS 20 with a quantitative analysis technique. The author uses the outlier method to improve data. There are 17 passed companies. The results of the F test indicate the independent variables simultaneously affected the dependent variable with a value of 0,000. The research showed the audit committee has a significant effect on ETR. Meanwhile, managerial ownership and financial derivative do not have a significant effect on ETR. Keywords: Effective Tax Rate, Managerial Ownership, Audit Committee, Financial Derivative
EKSPLORASI MURKA ALLAH: MURKA ALLAH TERHADAP MIRYAM SEBAGAI EKSPRESI KEADILAN ILAHI DALAM BILANGAN 12:9 Tanasyah, Yusak; Akimas , Handreas Sudarmiko; Yensi, Yensi
CARAKA: Jurnal Teologi Biblika dan Praktika Vol. 5 No. 2 (2024): November 2024
Publisher : Sekolah Tinggi Teologi Injil Bhakti Caraka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46348/car.v5i2.285

Abstract

This study examines the theology of God's wrath as expressed in Numbers 12:9, focusing on textual and contextual analysis. The verse describes God's response to Miriam and Aaron's actions in questioning the authority of Moses, God's chosen leader for the Israelites. Using a hermeneutic approach, this study explores the historical, social, and theological background of the event. The findings of the study indicate that God's wrath in Numbers 12:9 is not only an expression of anger but also a disciplinary action that aims to teach and correct His people. God's wrath reflects His justice and holiness and reinforces the importance of obedience and respect for God's established authority. The historical context shows that Miriam and Aaron's actions are a form of rebellion against the divine order that results in serious consequences. This study concludes that God's wrath in Numbers 12:9 functions as a teaching and corrective mechanism that aims to maintain the loyalty and obedience of the Israelites to God. This understanding provides deeper insight into the nature of God's wrath in Old Testament theology, namely as a manifestation of God's love, justice, and desire to guide His people towards righteousness
Co-Authors Akimas , Handreas Sudarmiko Amelia Sandra tanasyah, yusak