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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Aprillia, Chika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Inovasi, Komunikasi, dan Kreativitas dalam Mewujudkan Desa Wisata Watesari yang Lebih Bersinergi Muhammad, Akbarsyah Izzulhaq; Aprillia, Chika; Nasir, Sa’diyah
Journal Pemberdayaan Masyarakat Indonesia Vol 6 No 1 (2024): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.6.1.108-121

Abstract

The term village has been popular with the general public, whether physical conditions (topography, geological, hydrographic, demographic) or non-physical (mindset of citizens, ideals, lifestyles) as conservative, even primitive areas. There are many reasons that shape the paradigm of people's mindset regarding villages as underdeveloped areas, including remote geographical locations, far from technological advances, and primitive jobs, such as odd jobs, farm workers, etc. However, in recent years, the way of thinking about such villages has slowly changed because many villages have made breakthroughs in innovation that raise creativity so as to bring positive prestige about rural areas. The reconstruction of the thinking paradigm of rural communities that tend to want to advance in recent years shows a reality of the desire to compete with urban communities. The spirit of strong innovation and healthy creativity has been realized in several villages, including Watesari Village, Balongbendo District, Sidoarjo. In recent years, Watesari Village has succeeded in discovering, as well as developing an innovation that has now become a symbol of the village, namely the Star fruit. This forms the foundation of the stairs that allows Watesari Village to climb the path of success and prosperity.
An Influence: Executive Compensation, Tax Avoidance, and Multiple Large Shareholders (As Moderation) Aprillia, Chika; Purnomo, Budi Supriatono
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.57228

Abstract

This research is conducted to analyze how executive compensation affects tax avoidance with the presence of multiple large shareholders (MLS) as moderation. This research uses descriptive and verificative methods with a quantitative approach and is conducted on companies engaged in the consumer non-cyclical sector on the IDX in the range of 2019 – 2021. There were as many as 164 total observational data from 68 obtained companies as research samples using purposive sampling techniques. In this research, we found that executive compensation has positive impacts on the practices of corporate tax avoidance. Additionally, it could be moderated by the existence of multiple large shareholders (MLS). MLS moderation can amplify and turn that influence into a negative one. Based on the obtained test results, executive compensation is a monitoring cost incurred to motivate company managers to conduct tax avoidance. Additionally, executive compensation also acts as a reward for additional risks that company managers must face. Companies in the consumer non-cyclical sector were used in this research because of their large numbers and massive contributions to the economy with 2019 – 2021 as a research year due to the COVID-19 outbreak which also impacted the economy.
Co-Authors Muhammad, Akbarsyah Izzulhaq Nasir, Sa’diyah Purnomo, Budi Supriatono