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All Journal Journal of International Conference Proceedings Journal of Language and Pragmatics Studies
Antari, Ni Kadek Dwi
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Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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An analysis of the interpersonal meaning of lyric and video “zombie” by day6 Antari, Ni Kadek Dwi
Journal of Language and Pragmatics Studies Vol. 1 No. 1 (2022): December 2022
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2126.318 KB) | DOI: 10.58881/jlps.v1i1.3

Abstract

Song is a learning media that often use to learn English by the students but sometimes they do not understand the meaning of the song used. This study focuses on analyze the intended meaning from some figurative expressions through the song lyric and the symbolic signs and gestures on the video clip of Day6 “Zombie”. The data of this study were the lyrics of Day6 “Zombie (English Version)” and the official video that uploaded on 11th May 2021 by JYP Entertainment. The lyrics and the video were analyzed by Fairclough’s critical discourse analysis by categorizing the figurative expressions that showed the intended meaning and explain the symbolic expressions through semiotic study. The result shows if there are six figurative expressions such as metaphor, personification, paradox, repetition, metonymy, and symbolism. The images are delivered through colour schemes, symbolic objects, and gestures. This study concluded that the intended meaning from lyrics and the music video of Day6 “Zombie” tells about the hopeless feeling of someone who always does the same thing every day.
Tax Management in The Indonesian Banking Sector: The Moderating Role of Independent Commissioners on The Relationship Between Profitability and Firm Size Toward Effective Tax Rate Rengganis, RR. Maria Yulia Dwi; Sherina Devi, Ni Luh Nyoman; Antari, Ni Kadek Dwi; Dewi, Desak Made Sri Juniasri
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4127

Abstract

Tax management is a key strategy for business entities to meet their tax responsibilities efficiently and legally. The purpose of this study is to examine how profitability and firm size impacts on tax management, as measured by the Effective Tax Rate (ETR), and the moderating role of independent commissioners in Indonesian banking companies from 2021 to 2023. The results show that profitability has a significant negative effect on ETR, while firm size has no effect. The interaction test shows that independent commissioners significantly moderate the relationship between profitability and ETR by weakening the negative effect. However, independent commissioners' moderating influence on the association between company size and ETR is statistically insignificant. These findings highlight the importance of good corporate governance, particularly the monitoring function of independent commissioners, in encouraging the responsible of tax behavior. The contributions of this study add to the literature on tax management and also corporate governance, and provides knowledge for regulators to strengthen tax compliance mechanisms in the banking sector.
Co-Authors Dewi, Desak Made Sri Juniasri Ni Luh Nyoman Sherina Devi RR. Maria Yulia Dwi Rengganis