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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JOURNAL OF PRIVATE AND COMMERCIAL LAW
Toni, Toni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2015) Toni, Toni; Rasul, M; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove the effect of corporate governance, earnings management, size, and family awnership to the aggressive tax measures on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2015. Independent variables used in this study are corporate governance, earnings management, size, and family ownership. While dependent variable in this study is the aggressive tax measures. Data were analyzed using multiple regression model with help of software SPSS version 21. Sample was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in the 2012-2015 period and obtaining a sample of 168 companies based on certain criteria. The result showed that the corporate governance and family ownership has no significant effect on aggressive tax measures. While earnings management and size has a significant effect on aggressive tax measures. It means that earnings management is due to avoid tax. Next, the bigger company shows that more aggressive in taxation policy.Keywords: Corporate Governance, Earnings Management, Size, Family Ownership, and Tax Aggressiveness
FORMULATION OF MINERBA LAW ENFORCEMENT POLICY AGAINST UNCONVENTIONAL MINE FLOATING CATEGORY (STUDY OF SOCIO LEGAL IN BANGKA DISTRICT) rahayu, derita prapti; YOKOTANI, YOKOTANI; Toni, Toni
JOURNAL OF PRIVATE AND COMMERCIAL LAW Vol 2, No 2 (2018)
Publisher : Faculty of Law, Universitas Negeri Semarang

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The floating TI problem will also have an impact on policies on environmental conservation, fisheries and cultural change. Subjectivity of policy issues.  This research approach is socio-legal. Research with such an approach, views the law in its complex face, not only stops at the norm, but also targets how the process of formation is up to its implementation. TI floating problems must be identified related to issues of authority, economic and environmental issues. With this concept, this research was carried out by conducting a step review of norms for the first stage. In the next stage, a search for certain norms related to floating TI is carried out the act of number 4 ‘ 2009 on Minerals and Coal. It was only analyzed by offering how floating law enforcement related to IT in the Bangka Regency area. Policy problems are only possible when humans make judgments about the desire to change some problem situations. The policy problem is the result / product of human subjective assessment, the policy problem can also be accepted as legitimate definitions of objective social conditions and hence policy problems are understood, maintained and changed socially; and there are many solutions to a problem as there are many definitions of the problem. Problems and solutions are in constant changes. 
Co-Authors Derita Prapti Rahayu Rasul, M Yokotani Yokotani Yundari, Yundari