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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Industrial Relations Studies
Fajrin, Fauziah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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MANAJEMEN LABA DAN MANAJEMEN PAJAK SEBAGAI PREDIKTOR BOOK-TAX DIFFERENCES Fajrin, Fauziah

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1593

Abstract

Riset ini memiliki tujuan untuk meneliti tentang pengaruh dari manajemen pajak dan manajemen laba kepada book tax difference. Sampel yang dipergunakan pada riset ini menggunakan perusahaan manufaktur yang tercantum pada di Bursa Efek Indonesia periode 2011-2015 mempergunakan teknik purposive sampling. Metode analisa data mempergunakan regresi data panel. Hasil riset ini menyatakan bahwa secara bersamaan manajemen pajak dan manajemen laba dengan variabel kontrol ukuran perusahaan, profitabilitas dan leverage mempunyai pengaruh kepada book tax difference. Secara parsial manajemen laba dengan ukuran perusahaan, profitabilitas dan leverage mempunyai pengaruh negatif dan tidak signifikan terhadap book tax difference dan manajemen pajak mempunyai pengaruh positif dan signifikan kepada book tax difference.
Penerapan Asas Keadilan Substantif dalam Penyelesaian Sengketa Pemutusan Hubungan Kerja Di Pengadilan Hubungan Industrial Manalu, Ezrayanti; Mustafa, Afi Luthfi; Fajrin, Fauziah; Kusmiran, Adhe Clara; Simorangkir, Julius Caesar T
Journal of Industrial Relations Studies Vol. 1 No. 4 (2025): Journal of Industrial Relations Studies Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jirs.v1i4.6400

Abstract

This research aims to analyze the legal framework and judicial practice in resolving termination of employment (PHK) disputes in the Industrial Relations Court (PHI) based on the principle of substantive justice. The study employs a normative juridical approach through library research by examining laws, judicial decisions, and academic literature from 2021 to 2025 related to employment termination and industrial relations disputes. The analysis focuses on how procedural justice often dominates the PHI’s decision-making process, while substantive justice intended to protect workers’ rights has not been fully realized. Findings indicate that despite the presence of Law Number 2 of 2004 concerning Industrial Relations Dispute Settlement and the amendments in Law Number 6 of 2023 concerning Job Creation, there remains a gap between legal norms and their implementation. Factors influencing this include regulatory inconsistencies, institutional capacity, and the weak execution of court decisions. The study concludes that the application of substantive justice requires not only legal certainty but also equitable protection for both workers and employers through effective enforcement and clearer regulations to ensure fairness in every PHK dispute resolution
Perlindungan Hukum Pekerja di Indonesia melalui Pemenuhan Jaminan Sosial Mustafa, Afi Luthfi; Kusmiran, Adhe Clara; Fajrin, Fauziah; Manalu, Ezrayanti
Journal of Industrial Relations Studies Vol. 1 No. 4 (2025): Journal of Industrial Relations Studies Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jirs.v1i4.6417

Abstract

This study examines legal protection for workers in cases of BPJS Ketenagakerjaan contribution arrears by companies and its implications for workers' rights. Corporate non-compliance not only harms workers but also threatens the stability of national social security. The study uses a normative juridical method with a statutory regulatory approach, primary data sources from related laws and regulations, and secondary data from books, journals, and articles. The results show that companies that are in arrears in contributions can be subject to administrative, criminal, and civil sanctions, including fines, restrictions on public services, imprisonment, or compensation. The study emphasizes the role of BPJS Ketenagakerjaan, labor inspectors, and the Attorney General's Office in ensuring company compliance and the need for good faith in resolving arrears. The findings emphasize the need for strict law enforcement for the welfare of workers
Co-Authors Kusmiran, Adhe Clara Manalu, Ezrayanti Mustafa, Afi Luthfi Simorangkir, Julius Caesar T