Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Dia: Jurnal Administrasi Publik INCOME : Jurnal Akuntansi dan Keuangan
Mubarokah, Sindy Atul
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Mubarokah, Sindy Atul; antoni, Antoni
Income Vol 2 No 1 (2021): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v2i1.91

Abstract

Penelitian ini bertujuan untuk menguji kembali pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Agresivitas Pajak pada PT. Welhap Cahaya, Populasi dalam penelitian ini adalah perusahaan distributor yang bergerak dalam bidang distribusi hasil bumi dan consumer good Periode 2015 – 2017. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Sampel penelitian dilakukan dengan metode purposive sampling. Pengujian hipotesis dilakukan dengan metode regresilinier berganda. Hasil Penelitian nya adalah secara simultan bahwa Likuiditas, Leverage dan Profitabilitas tidak berpengaruh signifikan terhadap Agresivitas Pajak. Dapat diketahui bahwa koefisien determinasi R2 yaitu R square sebesar 0,068 yang berarti variabel – variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 0,068 atau 6,8 % tindakan agresivitas pajak dipengaruhi variabel likuiditas, leverage, dan profitabilitas. Sedangkan sisanya 93,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
COLLABORATIVE GOVERNANCE STRATEGY IN INTEGRATED LICENSING SYSTEM ON THE AUTHORITY TO REVOKE MINING BUSINESS LICENSES FROM THE MINISTRY OF ENERGY AND MINERAL RESOURCES TO THE INVESTMENT COORDINATING BOARD Mubarokah, Sindy Atul; Sutrisno, Edy
DIA: Jurnal Administrasi Publik Vol. 23 No. 02 (2025): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dia.v23i02.12351

Abstract

There are several problems with this collaboration: First, BKPM's authority is obtained through the Peraturan Menteri Energi dan Sumberdaya Mineral Nomor 19 Tahun 2020 concerning Amendments to the Peraturan Menteri Energi dan Sumberdaya Mineral Nomor 25 Tahun 2015 concerning Delegation of Authority to Grant Licensing in the Mineral and Coal Mining Sector in the Framework of Implementing Integrated One-Stop Services to the Head of BKPM (the Permen ESDM 19/2020) which was then emphasized by the Keputusan Presiden Nomor 1 Tahun 2022 concerning the Investment Task Force, but there is a problem that the granting of the delegation is not in accordance with the Government Administration Law. Second, the collaboration policy between KESDM and BKPM is not quite right if based on the Collaborative Governance theory proposed by Ansell and Gass, namely four variables consisting of initial conditions, institutional design, facilitative leadership and collaboration processes, from the data that the author found many companies that owned mining business permits (IUP) that were revoked by BKPM filed lawsuits at the State Administrative Court and the main topic of the lawsuit was the issue of BKPM's authority in the revocation. This study uses a qualitative descriptive method of analysis in the form of Ansell and Gass's theory of government collaboration, a review of government authority, and aspects of mining licensing. The conclusion of this study is that the Collaborative Governance policy between KESDM and BKPM is ineffective because there is a conflict of norms, and the strategy for effective collaboration is to obtain the basis for policy determination and an in- depth study of the philosophical, sociological, and empirical aspects.
Co-Authors Antoni Antoni Edy Sutrisno