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PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO, SIZE, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI DEWAN KOMISARIS SERTA DEWAN DIREKSI TERHADAP MANAJEMEN PAJAK ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017 ) Natasha, Ayu; Raja, Satriawan Adri; Adhitya, Putra Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of profitability, capital intensityratio, size, leverage, institutional ownership, and compensation of commissionerand director to tax management. Tax management is a dependent variable in thisstudy that measured by book tax differences (BTD). The population used in thisstudy is manufacture companies listed in Indonesia Stock Exchange period 2015-2017 which amounted to 163 companies. The sampling technique used purposivesampling technique for this study had a particular sample criteria are adapted to thepurpose of research . Based on purposive sampling method, the number of samples inthis study is 46 companies. But, researcher removed outlier from datasbase,untiltotal samples used is 35 companies. Data analyzed by classic asumption tests andexamine hypothesis by multiple regression method. These results indicate that the5% significance level, profitability, capital intensity ratio, size, and institutionalownership have a significant effect to tax management. While the other variable,leverage and compensation of commissioner and director do not have significanteffect to tax management.Keywords : Tax Management, Profitability, Capital Intensity Ratio, Size,Leverage, Institutional Ownership, and Compensation ofCommissioner and Directors.
Herlyn-Werner-Wunderlich Syndrome: Challenges in Early Diagnosis Natasha, Ayu; Punarbawa, Gede; Noviyanti
Action Research Literate Vol. 9 No. 6 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i6.2973

Abstract

Herlyn-Werner-Wunderlich syndrome (HWWS) is a rare Müllerian duct anomaly characterized by the triad of uterine didelphys, blocked hemivagina, and ipsilateral renal agenesis. The syndrome often remains asymptomatic until after menarche, when symptoms related to haematocolpos, such as severe dysmenorrhea, become apparent. This study presents a case of a 14-year-old female who presented to the Urogynecology Department with complaints of severe dysmenorrhea. Diagnosis was confirmed through CT scan and ultrasound imaging, which revealed the typical triad of HWWS. The treatment involved the surgical incision of the vaginal septum to address the obstructed hemivagina. While HWWS is usually diagnosed after the onset of menstruation due to the development of haematocolpos, early detection during infancy could help prevent acute complications. The study emphasizes that gynecologists should consider HWWS in the differential diagnosis when patients present with cyclic pelvic pain, monthly alterations in menstrual flow, pelvic masses, or renal agenesis. Early identification and management of HWWS are crucial to prevent long-term complications.