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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Comprehensive Science
Rahman, Azis
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Praktik Perjokian Tugas: Dimensi Nilai Kejujuran dan Integritas Perspektif Hukum Islam dan Hukum Positif Rahman, Azis; Hidayat, Muhammad Nur; Kurniati, Kurniati
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3282

Abstract

The phenomenon of assignment jockeying is a reality of cheating and a bad habit for a student. The practice means paying someone else to complete the assignment of the user. This arises because of the various motives and reasons behind this assignment jockeying action, namely high academic pressure, not understanding or understanding the learning process and the material presented, lack of time, and so on. This research applies the normative theological and juridical approach in answering the issue of the practice of assignment jockeying. Based on this study, it is concluded that the practice of task cheating is contrary to the value of honesty (al-sidq) and integrity. Honesty is the main foundation in studying and interacting in society. Using jockey services means betraying trust, avoiding responsibility, and creating injustice for oneself and others. In addition, this practice also contradicts hifz al-aql (preserving reason) and hifz al-mal (preserving wealth). The education regulatory system in Indonesia is considered contradictory because it ignores the values of honesty, integrity and independence that are the cornerstones of education. The issue is also still being debated due to the weak existing regulations. However, it should be noted that the consequences of the practice will create graduates who are incompetent and unprepared to face challenges in society.
The Effect of Capital Intensity and Managerial Ownership on Tax Aggressivenesses in the Mining Sector Listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 Period Zahra, Nazwa; Andrianti, Shinta Siti; Rahman, Azis; Haris, Melisa Putri Sagita
Journal of Comprehensive Science Vol. 4 No. 12 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i12.3787

Abstract

This study examines the influence of capital intensity and managerial ownership on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (Indonesia Stock Exchange (IDX)) for the 2021–2023 period. Tax aggressiveness, measured by the effective tax rate (ETR), represents corporate strategies to minimize tax burdens, which can affect state revenue. Using a quantitative approach with multiple linear regression analysis, data were collected from the financial statements of 26 mining companies selected through purposive sampling. The results show that capital intensity has no significant effect on tax aggressiveness (p > 0.05), indicating that high fixed asset investment does not directly encourage aggressive tax behavior in the mining sector. In contrast, managerial ownership has a significant positive effect (p < 0.05), suggesting that managers with share ownership tend to engage more in tax-saving strategies to enhance after-tax profits. Simultaneously, both variables explain only 6.8% of the variation in tax aggressiveness (R² = 0.068), implying that other factors not included in the model have a stronger influence. These findings contribute to agency theory by highlighting the role of ownership structure in corporate tax decisions and offer practical insights for regulators and investors in monitoring tax-related risks in capital-intensive industries.
Co-Authors Andrianti, Shinta Siti Haris, Melisa Putri Sagita Kurniati Kurniati Muhammad Nur Hidayat Zahra, Nazwa