JPPI (Jurnal Penelitian Pendidikan Indonesia)最新文献

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Eksistensi Nilai-Nilai Adat Dalam Era Globalisasi (Studi Tentang Nilai-Nilai Adat Anak Suku Mori Di Kabupaten Morowali Utara Sulawesi Tengah) 全球化时代习俗价值观的存在(中苏拉威西省北莫罗瓦利地区莫里部落儿童的习俗价值观研究)
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232310
Maddukelleng Maddukelleng
{"title":"Eksistensi Nilai-Nilai Adat Dalam Era Globalisasi (Studi Tentang Nilai-Nilai Adat Anak Suku Mori Di Kabupaten Morowali Utara Sulawesi Tengah)","authors":"Maddukelleng Maddukelleng","doi":"10.29210/020232310","DOIUrl":"https://doi.org/10.29210/020232310","url":null,"abstract":"Penelitian ini berusaha mengungkap nilai-nilai adat yang masih bertahan dalam era globalisasi. Nilai adat dimaksud adalah kebiasaan yang dipatenkan untuk mengatur kehidupan bermasyarakat pada etnis suku Mori di Kabupaten Morowali Utara. Nilai adat ini menjadi sangat penting untuk menumbuhkan kembali nilai dan norma adat yang pernah ada guna mengatur perilaku masyarakat yang kini semakin jauh dari harapan. Aturan positif dan agama yang menjadi panduan, mengatur semua itu sering diperhadapkan ketidakpuasan, lalu muncul dendam dan bisa berujung pada konflik sosial. Hasilnya, ternyata sangat menggembirakan, di Kabupaten Morowali memiliki norma dan nilai adat yang masih diberlakukan oleh masyarakat, terutama berkaitan dengan perilaku dan kehidupan sehari-hari, serta pesta perkawinan. Hal ini dikuatkan dengan terbentuknya kelembagaan adat secara formal dari tingkat desa sampai Kabupaten, aturan adatnya juga sudah banyak terdokumentasi, sanksi adat telah ditetapkan bersama tokoh-tokoh adat dan pemberlakukannya diserahkan pada masing-masing wilayah adat ditingkat desa. Tingkatan sanksi adat melipti; “Tudu Langkai”  yakni tingkatan sanksi paling berat yang bisa sanksinya adalah kerbau (tudu) 7 ekor dengan segala ikutannya, kemudian “Tudu Tungano”, dan “Tudu Kodei”.  Yang diatur oleh adat biasanya perzinahan, (Monsosabo), perampas istri orang, pencurian ringan, kata-kata kasar, rencana pembunuhan, pencurian, dan persoalan muda mudi. Segala bentuk pelanggaran yang tidak bisa diselesaikan secara adat akan diteruskan kepihak yang berwenang.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Good Governance based on Service Information System Applications Administration Population via Smartphones 基于服务信息系统应用的善治 通过智能手机管理人口
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020233143
Sitna Hajar Malawat, Dewi Merdayanty, Junaidy Junaidy, Syahrial Shaddiq
{"title":"Good Governance based on Service Information System Applications Administration Population via Smartphones","authors":"Sitna Hajar Malawat, Dewi Merdayanty, Junaidy Junaidy, Syahrial Shaddiq","doi":"10.29210/020233143","DOIUrl":"https://doi.org/10.29210/020233143","url":null,"abstract":"The purpose of the study was to determine the implementation of Good Governance based on an information system application for population administration services via smartphones in Tanah Laut Regency and the obstacles in its implementation which have become part of the governance of the Indonesian state in general and specifically in the Department of Population and Civil Registration of Tanah Laut Regency. Data analysis technique is to use interactive model data analysis (data reduction). The results show that the context of the principles of Good Governance at the Department of Population and Civil Registration of Tanah Laut Regency still needs to be improved again, this is because there are still some principles that are still not running optimally, such us the presence of individuals who prioritize the interests of special groups/officials, lacking of facilities and infrastructure, such us computers that has to take turns if a sub-service operator from the sub-district arrives, then there are still employees based on their educational status not in according with their job description competencies, as well as double jobs if one of the employees is permitted/not to work","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"27 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Strategic Plan for Community Service in Malang Upbjj-Ut Lecturers 马朗社区服务战略计划 Upbjj-Ut 讲师
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232293
Elpipres Muhammad Niku
{"title":"Strategic Plan for Community Service in Malang Upbjj-Ut Lecturers","authors":"Elpipres Muhammad Niku","doi":"10.29210/020232293","DOIUrl":"https://doi.org/10.29210/020232293","url":null,"abstract":"This research aims to describe and analyze in depth the Strategic Plan for Community Service among Open University Lecturers. The approach used in this study is a qualitative approach, with a type of literature study and field research. And data collection techniques using interviews, observation, and documentation. The subject of this research is the lecturer as the main subject in UPBJJ-UT Malang. This study aims to determine the strategic plan for community service among UPBJJ-UT Malang lecturers as the centralization of Central UT in Jakarta including (a) Program preparation activities,(b)preparing resources and governance so that goals are achieved, and (c) becoming a center of excellence for community service and service activities characterized by distance education far.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimizing Online Business Management in The Fashion Sector in Increasing Sales Volume 优化时装业的在线业务管理,提高销售量
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232308
Nurhilalia Nurhilalia, Muhammad Yusuf, Firman Menne, Sitti Mujahida Baharuddin, Lukman Setiawan
{"title":"Optimizing Online Business Management in The Fashion Sector in Increasing Sales Volume","authors":"Nurhilalia Nurhilalia, Muhammad Yusuf, Firman Menne, Sitti Mujahida Baharuddin, Lukman Setiawan","doi":"10.29210/020232308","DOIUrl":"https://doi.org/10.29210/020232308","url":null,"abstract":"Business is a business that has potential to improve the welfare of business actors. Every business actor certainly wants his sales volume to increase which means his income also increases, including online business people in the fashion sector. Unfortunately, business travel is not always easy. The number of business competitors as well as the latest trends make many online businesses in the fashion sector experience a decrease in sales volume, therefore the researcher wants to know more about \"Optimizing Online Business Management in the Fashion Sector in Increasing Sales Volume\". This study aims to find out how to optimize online business management so as to increase income insight that will be used for business development and business expansion so as to minimize unemployment through the required employment. The research method used is descriptive quantitative with data collection techniques through observation, interviews, documentation and questionnaires distributed through the g-form. The number of respondents is 200 who were selected by purposive sampling. The results showed that there are several proven ways to increase sales volume, namely determining the target market, product quality and assurance, store design, promotion and financial management. Through this strategy, it is known that business people who experience a decrease in sales volume can gradually increase their income again.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"25 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis Of Dividend Policy in Companies Listed on The Indonesia Stock Exchange 印度尼西亚证券交易所上市公司股利政策分析
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232335
D. Pinem, Bernadin Dwi M, M. Miftah, Marlina Tanjung, Nani Ariani
{"title":"Analysis Of Dividend Policy in Companies Listed on The Indonesia Stock Exchange","authors":"D. Pinem, Bernadin Dwi M, M. Miftah, Marlina Tanjung, Nani Ariani","doi":"10.29210/020232335","DOIUrl":"https://doi.org/10.29210/020232335","url":null,"abstract":"The research objective is to analyze the effect of liquidity, leverage, and profitability on a dividend policy. The objects used are companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling. Based on the predetermined criteria, the sample obtained was 117 companies in the observation period for three years, thus in this study using 351 sample data were obtained. The dependent variable is dividend policy using the Dividend Payout Ratio (DPR), instead, the independent variable includes liquidity using the Current Ratio (CR), leverage measurements using the Debt-to-Equity Ratio (DER), and also profitability using Return on Equity (roe). The data in the study was then analyzed using the data regression analysis panel assisted by the E-Views 12 program which has a significance level of 5%. The results have shown that (1) liquidity does not affect dividend policy, (2) leverage has an effect on dividend policy, and (3) profitability has an influence on dividend policy.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Application of the Numbered Heads Together Learning Model to Improve Learning Outcomes of Christian Religion Education in Grade IV Students of SDK Scriptura Bengel Talaud Islands Regency 应用 "数首合一 "学习模式提高 SDK Scriptura Bengel Talaud Islands Regency 四年级学生的基督教宗教教育学习成果
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232336
Deflita Lumi, Thofan Rame
{"title":"Application of the Numbered Heads Together Learning Model to Improve Learning Outcomes of Christian Religion Education in Grade IV Students of SDK Scriptura Bengel Talaud Islands Regency","authors":"Deflita Lumi, Thofan Rame","doi":"10.29210/020232336","DOIUrl":"https://doi.org/10.29210/020232336","url":null,"abstract":"The low learning outcomes of Christian Religious Education in class IV students at SDK Scriptura Bengel Talaud Islands Regency compared to other subjects. To improve learning achievement in Christian Religious Education, it is necessary to have innovative learning models that can motivate students to be active in learning. The Numbered Heads Together Learning Model is the implementation of a learning process in which the teacher divides students into several heterogeneous groups and gives numbering to each group member to work on each given problem. So that the application of the Numbered Heads Together Learning Model can improve the learning outcomes of Christian Religious Education in class IV SDK Scriptura Bengel, Talaud Islands Regency. The research was conducted on fourth-grade students at SDK Scriptura Bengel consisting of 7 girls and 4 boys with a total of 11 people. This research was conducted from April to May 2022. The method uses a class action research design with the stages of Planning, Action Implementation, Observation, and Reflection. The data were analyzed using the completeness technique of learning outcomes with the formulaKB=T/T1 x 100%. The results showed that the application of the Numbered Heads Together Learning model could improve the learning outcomes of Christian Religious Education from cycle I to cycle II with the subject \"God is My Source of Strength\" in class IV SDK Scriptura Bengel, Talaud Islands Regency.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"21 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digital Marketing: Does It Impact on Increasing the Profit of Msmes in Aceh? 数字营销:数字营销对提高亚齐省企业利润有影响吗?
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-05 DOI: 10.29210/020232378
Hilmi Hilmi, Marjulin Marjulin
{"title":"Digital Marketing: Does It Impact on Increasing the Profit of Msmes in Aceh?","authors":"Hilmi Hilmi, Marjulin Marjulin","doi":"10.29210/020232378","DOIUrl":"https://doi.org/10.29210/020232378","url":null,"abstract":"This study aims to develop knowledge by verifying whether the concept of using Digital Marketing in MSMEs in Aceh can increase operating profit. Verification is carried out utilizing empirical proof in the field. The research results will be used as empirical proof of the concepts that have been studied and are expected to show that the increase in operating profit is the impact of the use of appropriate digital marketing, so that the proposed framework model can provide solutions to overcoming problems in operating profits.  The continuous use of digital marketing as input will result in an increase in operating profit as an output.The methods used in this study are descriptive and explanatory research methods; the research is carried out to obtain a description, a systematic, factual and accurate picture of the facts, properties and relationships between the variables studied.  This research method wants to get general answers about cause and effect by analyzing the factors causing phenomena in the concepts raised in this study; data will be collected by distributing questionnaires to MSME actors in the field. To obtain the results of this study, the data will be processed using statistical tools, namely simple linear regression.The results of this study show that using Digital Marketing in marketing its products can expand the market to increase the sales onset of MSMEs, so increasing sales will increase company profits. From the results of the research, it can be concluded that the increase in operating profit of which is influenced by the use of digital marketing by MSME players.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Self-Evaluation: Aviation Fire and Rescue Study Program in Improving Quality of the Implementation Vocational Higher Education as a First Step Towards Achieving BANPT Accreditation 自我评估:提高职业高等教育实施质量的航空消防和救援研究计划,作为获得 BANPT 认证的第一步
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-04 DOI: 10.29210/020232277
Anton Abdullah, Syukri Hamzah, Hadi Winarto
{"title":"Self-Evaluation: Aviation Fire and Rescue Study Program in Improving Quality of the Implementation Vocational Higher Education as a First Step Towards Achieving BANPT Accreditation","authors":"Anton Abdullah, Syukri Hamzah, Hadi Winarto","doi":"10.29210/020232277","DOIUrl":"https://doi.org/10.29210/020232277","url":null,"abstract":"This research was conducted as a first step in improving the quality of the Aviation Fire and Rescue Study Program of Palembang Aviation Polytechnic in evaluating itself to obtain information and recommendations for descriptions of each assessment criteria that need to be considered to determine the feasibility of the Study Program based on the criteria that refer to the National Higher Education Standards. This study uses a qualitative approach with a descriptive method, in which the researcher explores the criteria of the Aviation Fire and Rescue Study Program of the Palembang Aviation Polytechnic then looks at suggestions and recommendations to see whether these conditions or criteria have met the Study Program Accreditation based on criteria that refer to the National Standard. Higher education. The results showed that the Aviation Fire and Rescue Study Program of Palembang Aviation Polytechnic got a score of 246.72. The description of the assessment based on the data and information of the Aviation Fire and Rescue Study Program of Palembang Aviation Polytechnic reaches the Good criteria, it needs more effort that must be improved and get attention to be able to go to the Very Good criteria and towards Excellence.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"45 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139187353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peningkatan prestasi belajar PPKn melalui pemanfaatan media rukape berbasis youtube 通过使用基于 YouTube 的 rukape 媒体提高公民教育学习成绩
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-04 DOI: 10.29210/020232585
Teti Hindasah, M. Murdiono
{"title":"Peningkatan prestasi belajar PPKn melalui pemanfaatan media rukape berbasis youtube","authors":"Teti Hindasah, M. Murdiono","doi":"10.29210/020232585","DOIUrl":"https://doi.org/10.29210/020232585","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan dan menganalisis peningkatan prestasi belajar Pendidikan Pancasila dan Kewarganegaraan melalui pemanfaatan media pembelajaran RUKAPE berbasis YouTube bagi siswa kelas VIIA  SMP Negeri 1 Panjalu pada tahun pelajaran 2022-2023.  Jenis penelitian menggunakan penelitian tindakan kelas dengan mengembangkan model dari Stephen Kemmis & Robin Mc Taggart berupa siklus perencanaan tindakan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian sejumlah 32 siswa. Teknik pengumpulan data menggunakan  tes, observasi, dan dokumentasi. Teknik analisis data menggunakan analisis stattistik deskriptif dengan mencari nilai rerata, persentase keberhasilan belajar. Kriteria keberhasilan tindakan untuk prestasi belajar adalah dengan batas tuntas 75 (KKM = 75) dan ketuntasan kelas sebesar 85%. Hasil penelitian menunjukkan bahwa terjadi peningkatan prestasi belajar PPKn pada kondisi awal, siklus I, dan II.  Pada nilai tes kemampuan awal rata-rata kelas 62,5 dengan ketuntasan kelas sebesar 15,6% dan  siswa yang memperoleh nilai = 75 berjumlah 5 siswa. Pada siklus I mengalami peningkatan sebesar 34,3%. Selanjutnya pada siklus II juga mengalami peningkatan sebesar 37,5% dan siswa yang memperoleh nilai = 75 berjumlah 28 siswa. Berdasarkan hasil tersebut dapat disimpulkan bahwa pemanfatan media  pembelajaran RUKAPE berbasis YouTube dapat meningkatkan prestasi belajar PPKn pada siswa kelas VII A SMP Negeri 1 Panjalu Tahun Pelajaran 2022-2023.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"15 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Tingkat Return on Assets Dan Ukuran Perusahaan Terhadap Penghindaran Pajak 资产回报率水平和公司规模对避税的影响
JPPI (Jurnal Penelitian Pendidikan Indonesia) Pub Date : 2023-12-04 DOI: 10.29210/020232553
Diamonalisa Diamonalisa
{"title":"Pengaruh Tingkat Return on Assets Dan Ukuran Perusahaan Terhadap Penghindaran Pajak","authors":"Diamonalisa Diamonalisa","doi":"10.29210/020232553","DOIUrl":"https://doi.org/10.29210/020232553","url":null,"abstract":"Indonesia merupakan pemain utama dalam sektor industri pertambangan batu bara dunia. Selama puluhan tahun, industri batu bara selalu dibanggakan oleh negara, karena kontribusinya yang besar dalam perekonomian nasional. Posisi tersebut membuat pelaku industri pertambangan terkadang kurang mendapatkan pengawasan yang memadai, sehingga sering kali terjadi praktik-praktik tidak bermoral seperti penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dengan penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2012-2019. Metode yang digunakan dalam penelitian ini adalah deskriptif verifikatif dengan pendekatan kuantitatif. Berdasarkan pengujian hipotesis yang diperoleh dengan Uji t didapatkan hasil yang menunjukkan nilai signifikansi 0,000 ≤ 0,05, maka H2 diterima yaitu Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Hasil Uji t juga menunjukkan bahwa koefisien regresi Ukuran Perusahaan sebesar 0,197. Dengan demikian hasil tersebut menunjukkan bahwa Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Penghindaran Pajak yang diproksikan dengan Cash Effective Tax Rate (CETR). Hal ini berarti semakin besar perusahaan maka penghindaran pajak yang dilakukan perusahaan semakin tinggi.Berdasarkan pengujian hipotesis yang diperoleh dengan Uji t didapatkan hasil yang menunjukkan nilai signifikansi 0,000 ≤ 0,05, maka H2 diterima yaitu Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Hasil Uji t juga menunjukkan bahwa koefisien regresi Ukuran Perusahaan sebesar 0,197. Dengan demikian hasil tersebut menunjukkan bahwa Ukuran Perusahaan yang berpengaruh positif dan signifikan terhadap Penghindaran Pajak yang diproksikan dengan Cash Effective Tax Rate (CETR). Hal ini berarti semakin besar perusahaan maka penghindaran pajak yang dilakukan perusahaan semakin tinggi.","PeriodicalId":510476,"journal":{"name":"JPPI (Jurnal Penelitian Pendidikan Indonesia)","volume":"95 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139186825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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