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All Journal Jurnal Ilmu Lingkungan Jurnal Ilmiah Universitas Batanghari Jambi
Novita Sari
andalas university
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018 Novita Sari; Elvira Luthan; Nini Syafriyeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.403 KB) | DOI: 10.33087/jiubj.v20i2.913

Abstract

The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the other hand tax avoidance is not wanted by the government because it reduces income for the country. The purpose of this study is to analyze the effect of profitability, leverage, the proportion of independent commissioners, institutional ownership, and company size, on tax avoidance. The population of this research is the entire manufacturing company registered in indonesia stock exchange (BEI ) 2014-2018 during the period.A method of sampling nonprobability using methods with techniques of sampling purposive sampling .The technique of analysis of data using the test is the classic normality, multikolinieritas,  heteroskedastisitas test, and autokorelasi  test. Testing the hypothesis of the use of regression analysis double. The results of the study show that there is an influence between profitability and the proportion of independent commissioners on tax avoidance, while the variable leverage, institutional ownership and firm size do not show an influence on tax avoidance.
The Effect of Activator Addition to the Compost with Biopore Infiltration Hole (BIH) Method Yenni Ruslinda; Rizki Aziz; Larasati Sekar Arum; Novita Sari
Jurnal Ilmu Lingkungan Vol 19, No 1 (2021): April 2021
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.19.1.53-59

Abstract

The composition of organic waste reaches 59% of the total municipal solid waste in Indonesia. One way to process organic waste is composting by utilizing microorganisms to break down waste into compost. Naturally, the composting process took a long time but can be accelerated by adding microorganisms to the activator. This study analyzes the quality and quantity of compost using the Biopore Infiltration Hole (BIH) method with activator addition. Composting was duplicated in the yard area with clay soil type and water infiltration rate of 0,3 cm/hour. The BIH was made in a 10 cm diameter, a 100 cm depth, and the distance between the holes was 50 cm. Composting variations consist of variations in the composition of the raw materials and the activators' uses. Variations in the raw material composition consisted of 100% yard waste, 100% food waste, 50% yard waste and 50% food waste, and 70% food waste and 30% yard waste. In contrast, the activator variations consisted of no activator, EM4 activator, and Stardec activator. Compost analysis consists of maturity, quality of physical and macro elements, and quantity of compost. The results showed that all variations of composting had met the standard of maturity and quality of physical and macro elements according to SNI 19-7030-2004. The addition of activator affected composting time and compost quantity. The composting time in BIH with activator ranges from 41-60 days. In BIH without activator ranges from 65-75 days, there was a reduction in composting time by 15-25 days with the activator addition. However, the activator addition caused reducing the compost quantity by 10-20%. The selection of compost variations by scoring results in compost with a composition of 50% yard waste and 50% food waste and the addition of Stardec activators was the best variation in terms of compost maturity, quality, and quantity.
Co-Authors Elvira Luthan Larasati Sekar Arum Nini Syafriyeni Rizki Aziz Yenni Ruslinda