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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Prosiding National Conference for Community Service Project
Kellyn Kellyn
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Pelaksanaan Kegiatan Pemantau Pemilu Pada Lokasi TPS Kelurahan Buliang & Kelurahan Bukit Tempayan Lisa Teo; Kellyn Kellyn; Willsen Austin; Tracy Tay; Hengky Lau; Dicky Ananta Huns; Lyvia Lyvia; Paolo Tandiono; Averina Zoraya; Sheren Angelina; Carrolyn Febrianti; Fenny Royentricia; Celvian Celvian; Indah Waty; Jollyn Jollyn; Ronaldo Calvin Pua; Arwin Samuel; M.Arif Rivady; Vito Vito; Hennie Selviani; Hendro Murtiono; Fitriana Aidnilla Sinambela; Agustianto Agustianto
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8251

Abstract

The coklit process (voter data collection) is an important process in a democratic system. Elections are a means of implementing people's sovereignty, general, honest, and fair. Coklit can improve the preliminary data collection process. In this case, Batam International University students carry out and supervise the implementation of this election monitoring activity in order to increase public participation for the 2024 elections. During the implementation there were a number of discrepancies and obstacles found during the implementation of the activity so that it could not be carried out, namely KTPs of residents who came from outside Batam, found coklit stickers on residents' homes, residents had not been visited by officers before, and residents did not know about coklit or even did not allow coklit activities to be carried out. The efforts made by Batam International University students are to provide socialization to the community and go directly to the field so that the community can actively participate in voting during elections. Overall, elections are the main foundation in a democratic system. Elections have an important role in ensuring public participation in politics, determining leaders who will represent the interests of the state and creating an accountable and transparent government.
CEO’S Pre-Career Exposure To Religion And Corporate Tax Avoidance: Evidence From Mining Industry In Indonesia kellyn kellyn; Hendi Hendi; Budi Harsono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 02 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i02.116298

Abstract

Penghindaran pajak perusahaan merupakan isu penting dalam tata kelola perusahaan karena berkaitan dengan keputusan fiskal dan perilaku etis manajemen. Penelitian ini bertujuan menganalisis pengaruh paparan agam CEO sebelum karier terhadap penghindaran pajak perusahaan pada sektor pertambangan di Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan data panel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Variabel moderasi yang diuji meliputi korupsi politik, kinerja sosial perusahaan, norma religius lokal, dan paparan religius CFO. Hasil penelitian menunjukkan bahwa paparan agama CEO sebelum karier tidak berpengaruh signifikan terhadap penghindaran pajak perusahaan. Ketidaksignifikanan tersebut diduga disebabkan oleh karakteristik sektor pertambangan yang padat modal dan memiliki regulasi tinggi sehingga faktor struktural lebih dominan dibandingkan nilai moral individu CEO. Seluruh variabel moderasi juga tidak menunjukkan pengaruh yang signifikan, sedangkan ukuran perusahaan (SIZE) terbukti berpengaruh signifikan terhadap penghindaran pajak perusahaan. Keterbatasan penelitian terletak pada pengukuran variabel religiusitas yang bersifat biner serta keterbatasan jumlah sampel penelitian pada sektor pertambangan. Kata Kunci: Etika Eksekutif, Paparan Religius, Penghindaran Pajak, Pra-Karier, Tata Kelola Perusahaan.
Co-Authors Agustianto Agustianto, Agustianto Arwin Samuel Averina Zoraya Budi Harsono Carrolyn Febrianti Celvian Celvian Dicky Ananta Huns Fenny Royentricia Hendi Hendi Hengky Lau Hennie Selviani Indah Waty Jollyn Jollyn Lisa Teo Lyvia Lyvia M.Arif Rivady Murtiono, Hendro Paolo Tandiono Ronaldo Calvin Pua Sheren Angelina Sinambela, Fitriana Aidnilla Tracy Tay Vito Vito Willsen Austin