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Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

This study aims to determine the effect of Entrepreneurial Mindset, Adversity Question and Entrepreneurship Education on student entrepreneurial interest in the city of Tangerang. Entrepreneurship education is intended as a learning process to change students' attitudes and mindsets on entrepreneurial career choices. The sampling technique used is purposive sampling, Research respondents used were students from universities in the city of Tangerang. This research is included in quantitative research. The data source in this sztudy is primary data. The data is used by distributing questionnaires directly. The data analysis method used is Structural Equation Modeling (SEM) analysis with the help of LISREL software. Research Results show that entrepreneurial mindset influences entrepreneurial interest with a correlation value of 0.63, which means that entrepreneurial mindset has a positive direction towards entrepreneurial interest. , adversity quotient influences entrepreneurial interest with a correlation value of 0.58, which means adversity quotient has a positive directional effect on entrepreneurial interest. entrepreneurship education has an effect on entrepreneurial interest with a correlation value of 0.66 which means that entrepreneurship education has a positive influence on entrepreneurial interest.

Tujuan penelitian ini adalah untuk meningkatkan hasil belajar mahasiswa Pendidikan Sains STKIP PGRI Nganjuk pada mata kuliah Biologi Dasar I.  Jenis penelitian yang digunakan adalah Penelitian Tindakan Kelas (Classroom Action Research) dengan sumber data dukung yang didapatkan berupa hasil wawancara, observasi, dan dokumentasi. Teknik pengumpulan atau analisis data menggunakan model triangulasi data. Penelitian dilaksanakan sebanyak tiga siklus dengan menggunakan metode yang sama yaitu PPD (Paper, Presentation, Drawing) dimana dalam pengaplilasiannya yaitu penilaian pada Paper yang dibuat, Presentation yang mereka tampilkan, dan Drawing yaitu dimana setiap kelompok akan dinilai kreatifitasnya dalam menggambar. Pada siklus I, II, dan III pada pembuatan Paper (71,67%; 76,67%; dan 85,33%), pada siklus I, II, dan III pada pelaksanaan Presentation (73,36%; 75,45%; dan 81%), serta pada pembuatan Drawing (77%; 81%; dan 86,67%). Hasil dari penilaian Paper, Presentation, and Drawing digunakan sebagai nilai dari hasil belajar mahasiswa.

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan lingkungan sekolah sebagai sumber belajar dengan model inkuiri terbimbing terhadap hasil belajar Kognitif siswa. Metode penelitian ini adalah Quasi Eksperimen dengan desain penelitian Non equivalent control group design. Sampel yang digunakan adalah kelas X SMAN 4 Palembang. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Tes pilihan ganda yang berjumlah 24 soal untuk menilai kemampuan kognitif siswa. Teknik analisis data menggunakan Paired Sample t-Test. Hasil penelitian menyatakan pada kelas eksperimen dengan (? = 0,05) didapatkan nilai signifikansi (2-tailed) 0,000. Dengan demikian, dapat disimpulkan bahwa pemanfaatan lingkungan sekolah sebagai sumber belajar dengan model inkuiri terbimbing memberikan pengaruh terhadap hasil belajar siswa pada konsep keanekaragaman hayati kelas X di SMA Negeri 4 Palembang.Kata Kunci: lingkungan sekolah, sumber belajar, inkuiri terbimbing, hasil belajar.

This study aims to look at the effect of communication skills and organizational climate on work performance with job satisfaction as a moderating variable in all 24 Urban Village Offices in Bukittinggi City. The sample in this study was 94 civil servants consisting of 1 Village Secretary and 3 Section Heads in each Village Office in Bukittinggi City who were directly responsible to the Village headman. The data analysis method used is SEM (Structural Equation Modeling) analysis technique based on PLS (Partial Least Square) variance. Data collected through questionnaires, interviews, and documentation studies. The results of this study show that the variable communication skills and organizational climate both have a positive and significant effect on work performance variables in the Urban Village Offices in the City of Bukittinggi. So is the case with the variable job satisfaction which also has a positive and significant effect on the variable work performance. From the moderating variable used is the job satisfaction variable, it can be seen that job satisfaction strengthens the influence of communication skills on work performance, but conversely, the results obtained show that job satisfaction has a negative effect or weakens the relationship of organizational climate on employee job performance in Urban Village throughout Bukittinggi City.

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.

This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality.  Keywords: capital structure, independent commisiones, managerial ownership, institutionalownership firm size and earnings quality

This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness.  Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness

Tujuan penelitian ini adalah untuk mendeskripsikan kelayakan media pembelajaran monopoli ditinjau dari validasi ahli materi, media, bahasa, dan praktisi serta respon guru dan respon siswa. Jenis penelitian yang digunakan adalah penelitian pengembangan (Research and Development). Model pengembangan media yang digunakan oleh peneliti yaitu model perangkat 4-D modifikasi yang dilakukan hanya sampai 3-D yang terdiri dari Define, Design, dan Develop. Media pembelajaran yang dikembangkan oleh peneliti berupa media monopoli. Teknik Pengumpulan data yang digunakan adalah wawancara, observasi, kuesioner atau angket, dan dokumentasi. Hasil penelitian ini menghasilkan media pembelajaran Monopoli pada tematik tema 5 Ekosistem sub tema 2 hubungan antar makhluk hidup dalam ekosistem ditinjau dari validasi ahli, ahli media, ahli materi, ahli bahasa dan praktisi serta ditinjau dari respon guru dan respon siswa. Media pembelajaran monopoli termasuk dalam kriteria sangat layak. Hal ini berdasarkan dari keseluruhan validasi ahli dengan presentase 82%, respon guru 86%, dan respon siswa 98%.

Penelitian ini bertujuan untuk menganalisis pengaruh good governance, pemanfaatan teknologi informasi dan pengendalian intern terhadap kualitas Laporan Keuangan Pemerintah Daerah. Teknik pengambilan sampel yang digunakan yaitu simple random sampling. Populasi penelitian ini adalah 45 instansi OPD Kabupaten Semarang dengan unit penelitian yaitu pegawai bagian akuntansi/ keuangan. Metode pengumpulan data pada penelitian ini menggunakan survei kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa good governance dan pengendalian intern berpengaruh positif dan signifikan terhadap kualitas Laporan Keuangan Pemerintah Daerah OPD Kabupaten Semarang. Pemanfaatan teknologi informasi berpengaruh negatif tidak signifikan terhadap kualitas Laporan Keuangan Pemerintah Daerah OPD Kabupaten Semarang.

Tujuan diadakannya penelitian ini adalah untuk mengetahui peran guru PPKndalam melakukan perencanaan, pelaksanaan dan evaluasi Pembelajaran PPKn terhadappembentukan karakter disiplin siswa. Lokasi penelitian adalah di SMA Negeri 6Surakarta.Metode penelitian yang digunakan adalah survei dengan pendekatankuantitatif dengan rancangan penelitian yang bersifat deskriptif assosiatif.Populasipenelitian siswa Kelas X SMA Negeri 6 Tahun Pelajaran 2017-2018 sebanyak 136siswa dan keseluruhannya digunakan sebagai sampel dengan teknik sensus. Teknikpengumpulan data menggunakan kuesioner, wawancara, observasi dan studi pustaka.Teknik analisis data menggunakan regresi linear berganda. Hasil penelitianmenunjukkan bahwa peran guru PPKn dalam melakukan perencanaan pembelajaranberpengaruh positif dan signifikan terhadap pembentukan karakter disiplin siswadengan nilai t hitung 3,148 dan p value 0,002 < 0,05. Peran guru PPKn dalammelakukan pengelolaan pembelajaran berpengaruh positif dan signifikan terhadappembentukan karakter disiplin siswa dengan nilai t hitung 2,561 dan p value 0,012 <0,05. Peran guru PPKn dalam melakukan evaluasi pembelajaran berpengaruh positif dansignifikan terhadap pembentukan karakter disiplin siswa dengan nilai t hitung 3,120 danp value 0,002 < 0,05. Peran guru PPKn dalam melakukan perencanaan, pelaksanaan danevaluasi Pembelajaran PPKn berpengaruh terhadap pembentukan karakter disiplin siswasebesar 32,3% sedang sisanya sebesar 67,7% dipengaruhi oleh faktor lain di luar modelpenelitian.Kata kunci : Perencanaan, Pelaksanaan, Evaluasi Pembelajaran dan KarakterKedisiplinan

The purpose of this study is to determine the effect of consumer attitudes on the attribute of the multipurpose flour kobe brand in Kulon Progo regency, by taking samples of 30 stores from 136 stores selling kobe brand versatile flour. This research uses data analysis method of fishbein and chi-squares, the result of the research method that is obtained is the attitude of consumer of all purpose flour kobe brand got confident attitude with score 4,1. Based on research method of writer, obtained by calculati on result of fishbein analysis known Ao weight score for product of its kind diverse and hygienic have highest confidence weight that is 0,2642, followed by cheap and affordable price also product have good taste get equal weight that is 0, 2459 and the last product attribute with price indicator according to taste quality get weight 0.2439. The overall value of consumer attitudes (Ao) for the kobe brand versatile flour attribute is 4.01, the value obtained in the fishbein model lies in the acceptance area of a confident attitude (5> Ao ≥ 4), from data that has been processed can be inferred attributes on the versatile flour of kobe brand in the form of price and product can be accepted with confidence by its consumers. Based on the research method of the authors obtained chi- squares test results obtained x2hitungsebesar 40.000 and x2 table N-1 or 301 = 29 then x table 42.56 because chi-squares x2h <x2t and Significant test of the table obtained 0,000 then 0,000 <0, 05 then it can be concluded Ho accepted and Ha rejected. Interpreted there is no difference in consumer attitudes toward price attributes based on turnover. Result of chi-squares test obtained χ2 count equal to 3,867 and x2 table = 42,56 with α = 0,276 because α> 0,05 show Ho accepted and Harejected can be interpreted there is no difference of consumer attitude toward product attribute based on turnover.

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconventional management. Testing of intangible assets is done by using thecomponents of capital, namely Physical Intellectual Capital, Human Capital,Structural Capital.This research was conducted by a quantitative method using secondarydata. The population of this study was obtained from the banks listed on theIndonesia Stock Exchange in the period 2008 - 2011. The study sample was12 Banks are selected using purposive sampling method. Analysis techniquesused is by using multiple linear regression model using SPSS. The resultsshowed results provide empirical evidence that the Physical capital does notaffect the profitability, productivity, and penilaiaan banking market inIndonesia. While human capital affect the profitability and marketpenilaiaan, but has no effect on the pebankan produkivitas. Structural capitaldoes not affect the profitability and market penilaiaan, but the effect on theproductivity of banking in Indonesia.

This article is a research for researchers in marketing, particularly brand. This article isformulated based on the record and the facts that are found in the field. Facts where industriaculinary competition at this time spawned creativity in finding a name that has a unique culinaryefforts. uniqueness is on one side in an effort to build differentiation to competitors and at thesame time aim to influence customer satisfaction. This article attempts to explore further thefactors that lead to a better culinary value and how the value of culinary and business name to bedeterminants of consumer satisfaction. Formulation variables and indicators refer to previousresearch studies. A model has been developed and three hypotheses have been formulated toaddress the research problem. The sampling technique is quota sampling. Respondents of thisresearch were 100 respondents, of which the respondent is a consumer culinary Semarang. Dataanalysis tool used is Structural Equation Modelling (SEM) in AMOS 16.0 program. The resultsof the data analysis of this study suggests a third model and research hypothesis can be accepted.Managerial Implications give advice to focus on the influence of culinary value to customersatisfaction culinary in Semarang.

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure