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Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations Agustini, Aulia; Kirana, Nanda Wahyu Indah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6098

Abstract

Taxes is a very influential sector supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Differences of interest cause taxpayers to tend to reduce the amount of tax payments, both legally and illegally. This study’s focus is to analyze whether Corporate Social Responsibility, Audit Committees, and Public Accounting Firms influence Tax Aggressiveness in Financial Distress conditions. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company’s annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility affects Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not affect Tax Aggressiveness, Financial Distress does not affect Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not affect Financial Distress, and Public Accounting Firm does not have an effect on Financial Distress.
BANDINGAN NILAI BUDAYA DALAM CERITA RAKYAT LUTUNG KASARUNG DAN SUNDARA KANDA Agustini, Aulia; Dahlan, Dahri; Hanum, Irma Surayya
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 6, No 1 (2022): Januari 2022
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jbssb.v6i1.5276

Abstract

ABSTRAKPenelitian ini menggunakan objek cerita rakyat Lutung Kasarung dan Sundara Kanda. Kedua cerita tersebut merupakan dua kisah yang berasal dari budaya Sunda dan India. Penggunaan objek yang memiliki budaya yang berbeda dapat memberikan hasil penelitian yang luas dalam perihal nilai budaya yang tergambar di dalam karya sastra. Penelitian ini bertujuan mendeksripsikan fakta cerita, nilai budaya, persamaan dan perbedaan nilai budaya di dalam cerita rakyat Lutung Kasarung dan Sundara Kanda. Data dan sumber data didapatkan dari buku cerita rakyat Lutung Kasarung dan Kitab Ramayana. Data penelitian dikumpulkan dengan cara membaca, dan mencatat kata atau  kalimat. Data  dianalisis dengan teknik reduksi, penyajian data dan simpulan. Digunakan pula teknik analisis hermeneutika Hasan Hanafi untuk menafsirkan data secara khusus dan rinci. Hasil dari bandingan yang dilakukan ditemukan keterkaitan kedua cerita rakyat berdasarkan nilai budaya. Nilai budaya yang didapat adalah berdasarkan nilai kerohanian yang berdasarkan dharma ajaran agama Hindu. Kedua cerita rakyat memiliki tema dan motif cerita yang sama. Sehingga, menimbulkan kemiripan fakta cerita dan juga kemiripan nilai budaya. Nilai budaya yang didapatkan, yakni (1) hubungan manusia dengan Tuhan, (2) hubungan manusia dengan makhluk lainnya, dan (3) hubungan manusia dengan alam. Perbandingan nilai budaya tersebut dilakukan berdasarkan ketentuan nilai yang tidak berubah terhadap objek. Sehingga dari ketiga varian nilai budaya yang ada didapatkan perbedaan nilai budaya. Berdasarkan  bandingan nilai budaya cerita rakyat  Luntung Kasarung dan Cerita Rakyat Sundara Kanda maka ditemukan bahwa nilai budaya sunda dan india memiliki kemiripan.Kata kunci: bandingan, cerita rakyat luntung kasarung, cerita rakyat sundara kanda,  nilai budaya ABSTRACTThis research uses the object is folklore of Lutung Kasarung and Sundara Kanda. The two folklores are two stories originating from Sundanese and Indian. The use of objects that have different cultures can provide broad research results regarding cultural values depicted in literary works. This research  aims to describe the facts of the story, cultural values, similarities and differences in cultural values in the folklore of Lutung Kasarung and Sundara Kanda. Data and data sources were obtained from the folklore book of Lutung Kasarung and Ramayana Book. The research data were collected by reading and recording words or sentences. Data were analyzed using reduction techniques, data presentation and conclusions. Hasan Hanafi's hermeneutic analysis technique is also used to interpret the data specifically and in detail. The results of the comparisons were found to be related to the two folklores based on cultural values. The cultural values obtained are based on spiritual values based on the dharma teachings of Hinduism. Both folklores have the same theme and story motif. Thus, it raises similarities in story facts and also similarities in cultural values. The cultural values obtained are (1) human relations with god, (2) human relations with other creatures, and (3) human relations with nature. The comparison of cultural values is made based on the provisions of the unchanging value of the object. So that from the three variants of existing cultural values, there are differences in cultural values. Based on the comparison of the cultural values of the Luntung Kasarugn folklore and the Sundara Kanda folklore, it is found that the cultural values of Sundanese and Indian are similar.Keywords: comparison, lutung kasarung folklore, sundara kanda folklore, cultural values