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All Journal Jurnal Sosial Humaniora dan Pendidikan (JUSHPEN) Economics and Business Management Journal
Sudaryono Sudaryono
Universitas Gunadarma
Economics, Econometrics & Finance Education Social Sciences

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Hubungan antara Karakteristik Kepemilikan dan Intensitas Modal dengan Tindakan Penghindaran Pajak Sri Sapto Darmawati; Sudaryono Sudaryono; Mujiyani Mujiyani
Economics And Business Management Journal ( EBMJ ) Vol. 2 No. 02 (2025): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v2i02.460

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik kepemilikan dan intensitas modal terhadap tindakan penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Karakteristik kepemilikan yang diteliti meliputi kepemilikan manajerial, institusional, dan asing. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda dan melibatkan 44 perusahaan sebagai sampel yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan intensitas modal berpengaruh negatif dan signifikan terhadap penghindaran pajak. Sebaliknya, kepemilikan asing tidak menunjukkan pengaruh signifikan. Temuan ini mendukung teori agensi dan menunjukkan pentingnya struktur kepemilikan dan komposisi aset tetap dalam menentukan kebijakan fiskal perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah, otoritas pajak, dan pelaku usaha dalam merumuskan kebijakan perpajakan yang lebih adil dan efektif.
Strategi Komunikasi Keluarga TNI saat Menjalani Long Distance Marriage dalam Mempertahankan Keharmonisan (Studi Kasus: Kopasgat Unifil PBB di Lebanon) Shofiatun Nisa; Sudaryono Sudaryono; Fauzan Ammari Sholihin
Jurnal Sosial Humaniora dan Pendidikan Vol. 5 No. 1 (2026): April : Jurnal Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jushpen.v5i1.2825

Abstract

This study aims to determine the communication strategies used by Indonesian National Armed Forces (TNI) families to maintain household harmony during long-distance marriages (LDM), particularly among KOPASGAT soldiers serving in the UN UNIFIL mission in Lebanon. Furthermore, this study explores the factors influencing successful communication and the obstacles that arise in long-distance relationships. This study uses a qualitative approach with a case study method. Data were obtained through in-depth interviews with five TNI KOPASGAT UNIFIL FBB soldiers in Lebanon as key informants, five wives, two children aged at least 10 years, and one expert informant in the field of family psychology. The theories used in this study are Family Systems Theory and The Interactional View. The results show that the communication strategies implemented emphasize openness, consistent communication, emotional support, and the use of digital technology. Factors supporting successful communication include trust, commitment, social support, and emotional maturity. Obstacles encountered include technical constraints, time differences, and psychological stress due to assignment situations in conflict areas. In conclusion, appropriate, adaptive, and systematic communication strategies play an important role in maintaining family harmony even when physically separated for a long period of time.
Co-Authors Fauzan Ammari Sholihin Mujiyani Mujiyani Shofiatun Nisa Sri Sapto Darmawati