Jurnal Ilmu Sosial dan Humaniora
SOSMANIORA merupakan Jurnal Ilmu Sosial dan Humaniora yang diterbitkan 4 (empat) kali dalam setahun, yaitu pada bulan Maret, Juni, September dan Desember oleh Yayasan Literasi Sains Indonesia. Sebagai jurnal multidisiplin nasional yang mencakup berbagai isu dalam kajian ilmu-ilmu sosial dan humaniora, jurnal ini juga memperhatikan isu-isu utama pembangunan sosial dan humaniora, meliputi: pembangunan ekonomi dan sosial. Serta perubahan mencakup isu-isu, seperti: isu pemberdayaan masyarakat, kelembagaan sosial dan pemerintah, sistem pengetahuan lokal, dan kesehatan masyarakat. Jurnal SOSMANIORA bertujuan untuk menyebarluaskan pemikiran konseptual dan hasil penelitian yang telah dicapai.
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<![CDATA[Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, dan Intensitas Modal Terhadap Penghindaran Pajak ]]>
<![CDATA[Siti Mustafidah]]>;
<![CDATA[Hari Stiawan]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.790
<![CDATA[The purpose of this study was to examine and obtain empirical evidence regarding the effect of Executive Character, Executive Compensation, and Capital Intensity on Tax Avoidance. In this study, tax avoidance is measured using the company's Cash Effective Tax Rates (CETR), namely the amount of tax payments divided by profit before tax. This study uses a sample of companies listed on the IDX on the Kompas 100 index for the years 2017-2021.The method of determining the sample of this research is by using purposive sampling method and also using Econometric Views (Eviews 9) version 8.0.0.0 to analyze the data. The type of research in this study is quantitative, data obtained from 7 companies that were used as research samples for (5) years, so that the total observations used were 35 companies with audited financial statements. The analysis technique used is multiple linear regression. The results of this study state that: The results of the partial test (t test) show that (1) Executive Character has no effect on Tax Avoidance, (2) Executive Compensation has a significant negative effect on Tax Avoidance, (3) Capital Intensity has no effect on Tax Avoidance , (4) that Executive Character, Executive Compensation, and Capital Intensity simultaneously have a significant effect on Tax Avoidance in companies listed on Kompas 100 in 2017-2021]]>
<![CDATA[Kurangnya Etika Dalam Lingkungan Keluarga ]]>
<![CDATA[Nur Ayisah hutabarat]]>;
<![CDATA[Novena Silitonga]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.799
<![CDATA[Ethics is a form of human behavior that is considered good in the eyes of humans which is a benchmark for whether someone in their environment is good or not. The family is one of the smallest social spheres owned by each individual. Although in a small scope, the relationships that are built between family members are closer and more intimate. This is none other than because the family is a group of people who are bound by blood relations. Ethics in the family is something that really underlies the life of individuals in society, because all good and bad human behavior is basically created in the family environment because an individual is born and lives his first life. in the family environment. Then the family becomes the main actor of an individual to have good ethics. The purpose of the research is to improve ethics and manners in the family environment. The researcher uses a quantitative research method in the form of a questionnaire containing 10 data given to 13 samples. After conducting the research, the research team concluded that there is still a lack of ethics in the family, especially for those who do not live with their families.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Prudence, dan Biaya Agensi Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2016-2020) ]]>
<![CDATA[Vivi Yani]]>;
<![CDATA[Hari Stiawan]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.802
<![CDATA[This study aims to analyze the effect of tax planning, prudence, and agency costs on firm value. The independent variables in this study are tax planning which is measured using the effective tax rate, prudence is measured by using accrual conservatism, and agency costs are measured using free cash flow. The dependent variable in this study is firm value which is measured using price book value. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used is purposive sampling so that the selected sample is 11 companies selected based on the sample criteria, so that a total sample of 55 companies is obtained from the total sample of 11 times the research period for 5 years. The analysis technique in this study uses statistical data regression analysis of multiple linear regression analysis. The results of this study indicate that tax planning has a negative effect on firm value, prudence does not have a significant effect on firm value, and agency costs have a significant effect on firm value.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Transfer Pricing Dan Koneksi Politik Terhadap Tax Avoidance ]]>
<![CDATA[Dessy Juliana]]>;
<![CDATA[Hari Stiawan]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.804
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh corporate social responsibility, transfer pricing dan koneksi politik terhadap tax avoidance. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan yang diperoleh dari Bursa Efek Indonesia (BEI). Teknik pengumpulan data pada penelitian ini menggunakan cara dokumentasi dan studi pustaka. Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi logistik dengan bantuan software E-views versi 9 untuk pengolahan data. Populasi dalam penelitian ini pada perusahaan indeks kompas 100 tahun 2019-2021. Teknik sampel data menggunakan teknik purposive sampling, yang dijadikan sampel penelitian adalah 15 perusahaan dengan pengamatan selama 3 tahun sehingga total data sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa secara simultan corporate social responsibility, transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance. Sedangkan secara parsial transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance, sedangkan corporate social responsibility tidak berpengaruh terhadap tax avoidance.]]>
<![CDATA[Pengaruh pajak daerah, retribusi daerah, dan dana alokasi umum, terhadap belanja modal ( studi empiris pada kabupaten dan kota di provinsi Banten tahun 2017-2020 ]]>
<![CDATA[Feronika Uge]]>;
<![CDATA[Endah Finatariana]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.808
<![CDATA[This study aims to determine the effect of local taxes, regional levies and general allocation funds on capital expenditures. The population of this study are cities and districts in Banten Province in 2017-2020. The number of samples obtained by using purposive sampling technique were 8 cities and regencies with observations for 4 years, where the population was data on the realization of district and city APBD in Banten Province. The test tool used to test the data is a panel data regression analysis test using Eviews version 9. This data collection technique is a literature study method, where this method is both carried out by reviewing various books, journals and other sources related to the research. using the documentation method. Where the research must collect archival data at the Central Statistics Agency of Banten Province. The research method that can be used is a quantitative method, from a series of tests carried out to produce data that can prove that simultaneously local taxes, regional levies and general allocation funds have a significant effect on capital expenditures. While partially local taxes have a significant effect on capital expenditures, meanwhile regional levies and general allocation funds have no significant effect on capital expenditures]]>
<![CDATA[Pengaruh Pajak Daerah, Retribusi Daerah, Laba BUMD, Lain-Lain yang Sah Terhadap Pertumbuhan Ekonomi ]]>
<![CDATA[Aenun Siri]]>;
<![CDATA[Muhammad Ridwan]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.813
<![CDATA[This study aims to determine the effect of local taxes, regional levies, BUMD profits, other legitimate PAD on economic growth empirical studies at district and city BPS in Banten Province in 2016-2020. This type of research is quantitative research. the dependent variable used in this study is economic growth and the independent variables in this study are local taxes, regional levies, BUMD funds and other legitimate PAD. The research used in this study is the district / city in BPS (Central Bureau of Statistics). The data analysis used is panel data regression analysis. The cross section data in this study were 8 districts/cities in the province of Banten and the time series data in this study was from 2016 to 2020 using the saturated sample method. All data used were entered in a computer statistical program, namely E-Views 9 for testing. The results of the study can be concluded that local taxes, regional levies, BUMD profits and other legitimate PAD simultaneously have a significant effect on economic growth in Banten Province 2016-2020. The results of the study show that significantly local taxes, regional levies, BUMD profits and other legitimate PAD have no effect on economic growth.]]>
<![CDATA[Possibility of Metaverse in Education: Opportunity and Threat ]]>
<![CDATA[Tira Nur Fitria S.Pd., M.Pd]]>;
<![CDATA[Nurmala Elmin Simbolon]]>;
<![CDATA[Afdaleni]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.821
<![CDATA[This research investigates the possibility of a Metaverse between an opportunity or a threat in education. This is library research by using data from the source material (literature written in article journals) on the topic and synthesizing it into a coherent interpretation that highlights key issues. The result analysis shows the opportunity of Metaverse includes 1) Metaverse will probably make all activities in education can later be carried out in a virtual world. 2) New experiences of learning become more real and meaningful, so the students’ readiness is needed in applying Metaverse technology in education. 3) The teaching and learning process is regardless of time and space, so the processes are carried out in a wider and more active. The development of the technology of the Metaverse is essentially just a way, it cannot be used as the essence of life. The physical school/institutions and all the activities within it will also not be replaced by the Metaverse. Metaverse will only be a tool for the world of education to make services even better without having to eliminate everything in the real world. After all, the world of education aims to humanize humans, not virtualize humans. Along with the development of the Metaverse, this will have an opportunity and threat for humans. Therefore, we must be aware of the negative influence of Metaverse technology in education. This is a task for educators to have solutions for students to feel real learning. No technology can replace the role of the teacher]]>
<![CDATA[Konsep Pendidikan Moral dan Etika Dalam Perspektif Kristen ]]>
<![CDATA[Maria Lasfrida Silalahi]]>;
<![CDATA[Susanna Jesica Barus]]>;
<![CDATA[Iman Satria Ndururu]]>;
<![CDATA[Maximilianus Wira]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.846
<![CDATA[This paper attempts to portray the moral education of today's children froma Christianperspective. The term children today in Indonesia is better known as Kids Age Now. Kids AgeNow is actually a satire on the unnatural behavior of today's children. Moral education is a set ofbasic moral principles and the virtues of attitudes and character that must be owned and madeinto a habit by children from the time they are beginners until they become obedient to God. Inthe modern era, the problems that arise are physical and psychological problems. Physical problems lead to human conditioning as the object of all products of science and technology. This research is a library research (library research). This research collects text data. In this case, the author collects books, articles, internet data and journals that have relevance to the author'ssubject matter. To deal with the problems of Kids Age Now, what is needed is morals that aresourced from the Bible and Christian youth activities. Integration and interconnection betweenthe Bible and Christian youth activities, Science is a solution to create a moral life without losingthe progress of science itself. This will make today's children become children who are not outdated (science and technology) as well as children who have good morals and are commendable. People's perspective will also not view Kids Age Now as immoral children, but Kids Age Now who have good morals and are commendable. and excel in the advancement of science and technology]]>
<![CDATA[Pola Interaksi Sosial Guru Terhadap Murid Kelas XI di SMK Negeri 1 Muara Wahau ]]>
<![CDATA[Muhammad Yasin]]>;
<![CDATA[Fira Rusdianti Nasution]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.854
<![CDATA[The existence of a teacher-student interaction model cannot be separated from the world of education. Social interaction is the interaction between two or more human individuals. One person's behavior influences, changes, or enhances the behavior of others. This also applies to the teacher-student relationship in the learning process. The aim of the researcher is to find out how the teacher's interaction with class XI students at SMK Negeri 1 Muara Wahau is and how the principal factors form social interaction. The formulation of this research are: 1). How the Teacher's Interaction with Class XI Students at SMK Negeri 1 Muara Wahau. 2). How are the principal factors for the formation of social interaction? This study uses a qualitative method which aims to describe the interaction pattern of social teachers with students in the classroom. Based on the results of research found in SMK Negeri 1 Muara Wahau, the pattern of teacher-student interaction greatly influences the teaching and learning process in the classroom and the main factors that shape social interaction, there is a relationship that social interaction factors can be influenced by several factors such as imitation, suggestion, sympathy, sympathy, and empathy]]>
<![CDATA[Hubungan Dukungan Sosial dan Penerimaan Diri Dengan Fungsi Kognitif Pada Lansia di Tegalmulyo Nusukan Surakarta ]]>
<![CDATA[Nanik Dewi Wahyuni]]>;
<![CDATA[Eska Dwi Prajayanti]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i3.879
<![CDATA[Decreased cognitive function is a condition characterized by decreased memory and the ability to think and speak. In the elderly who experience this if not handled properly, it can cause problems such as decreased concentration and impaired perception. Data from WHO as many as 7.69% of the elderly experienced cognitive decline. The results of a preliminary study of the elderly in Nusukan Village are at high risk of experiencing cognitive decline due to low education.The decreased cognitive function causes disruption of self-acceptance in the elderly which will lead to decreased social support for the elderly. The purpose of this study was to determine whether there was a relationship between social support and self-acceptance on cognitive function in the elderly in Tegalmulyo Village, Nusukan Village. This type of research is quantitative. A simple random sampling of as many as 57 respondents. Analysis of the data used in univariate and bivariate analysis with test spearman rank. The results showed that there was a relationship between self-acceptance and cognitive function of the elderly in Tegalmulyo Nusukan (ρ value=0.000 <0.05) and there is a relationship between social support and cognitive function of the elderly in Tegalmulyo Nusukan (ρ value=0.000<0.05). This study concludes that there is a relationship between self-acceptance and social support with the cognitive function of the elderly in Tegalmulyo Nusukan.]]>
