Juni Lubis - Academia.edu (original) (raw)
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Papers by Juni Lubis
This research was constituted the background for the issue and phenomena of tax avoidance in Indo... more This research was constituted the background for the issue and phenomena of tax avoidance in Indonesia. The objective of the research was to analyze the influence of business strategy, profitability, and leverage on tax avoidance, in the research firm size as the variable of control. The research used quantitative design, and the samples were 34 companies, taken by using purposive sampling technique. Secondary data were obtained from mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016 and analyzed by using multiple linear regression analysis. The result of the research showed that business strategy, profitability, and leverage simultaneously had significant influence on tax avoidance in mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016. Business strategy and profitability partially had positive and significant on tax avoidance, while leverage partially did not have any significant influence on tax avoidance. Firm size a...
Abstract of Undergraduate Research Faculty of Law Bung Hatta University, Feb 11, 2015
Abstract Consumer Arbitration Board (BPSK) is a board which responsible and solve the disquite be... more Abstract Consumer Arbitration Board (BPSK) is a board which responsible and solve the disquite between consumer and business holder. Development of consumer protection held to secure the rights of consumers and business holder as well as the implementation of their respective obligations. Formulation of the problem in this research is: 1) What types of disputes are resolved in BPSK Kota Padang? 2) How prose settlement of consumer disputes in BPSK Kota Padang? 3) What factor supporting and inhibiting BPSK Kota Padang as an arbiter or mediator in the dispute resolution process?. In this study the authors used juricial sociological research methods using secondary data as initial data followed by primary data or field data wich is sourced from interviews with the head of the secretariat BPS Kota Padang. The results of this study said that the types of disputes BPSK shaped in the form of goods and services disputes. The process of consumer dispute resolution in BPSK Kota Padang takes 21 (twenty one) working days.Inhibiting factors and supporting the settlment was supportive when an active role (providing advice and explanation of the settlement of disputes), and when the assembly passive role (just answer the questions of the parties to the dispute when it requires explanation in progress) become an obstacle for the parties to the dispute are not trying to ask for an explanation of the assembly. Keywords : Implementation, Dispute Resolution BPSK, Padang
This research was constituted the background for the issue and phenomena of tax avoidance in Indo... more This research was constituted the background for the issue and phenomena of tax avoidance in Indonesia. The objective of the research was to analyze the influence of business strategy, profitability, and leverage on tax avoidance, in the research firm size as the variable of control. The research used quantitative design, and the samples were 34 companies, taken by using purposive sampling technique. Secondary data were obtained from mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016 and analyzed by using multiple linear regression analysis. The result of the research showed that business strategy, profitability, and leverage simultaneously had significant influence on tax avoidance in mining companies listed in the Indonesia Stock Exchange in the period of 2014-2016. Business strategy and profitability partially had positive and significant on tax avoidance, while leverage partially did not have any significant influence on tax avoidance. Firm size a...
Abstract of Undergraduate Research Faculty of Law Bung Hatta University, Feb 11, 2015
Abstract Consumer Arbitration Board (BPSK) is a board which responsible and solve the disquite be... more Abstract Consumer Arbitration Board (BPSK) is a board which responsible and solve the disquite between consumer and business holder. Development of consumer protection held to secure the rights of consumers and business holder as well as the implementation of their respective obligations. Formulation of the problem in this research is: 1) What types of disputes are resolved in BPSK Kota Padang? 2) How prose settlement of consumer disputes in BPSK Kota Padang? 3) What factor supporting and inhibiting BPSK Kota Padang as an arbiter or mediator in the dispute resolution process?. In this study the authors used juricial sociological research methods using secondary data as initial data followed by primary data or field data wich is sourced from interviews with the head of the secretariat BPS Kota Padang. The results of this study said that the types of disputes BPSK shaped in the form of goods and services disputes. The process of consumer dispute resolution in BPSK Kota Padang takes 21 (twenty one) working days.Inhibiting factors and supporting the settlment was supportive when an active role (providing advice and explanation of the settlement of disputes), and when the assembly passive role (just answer the questions of the parties to the dispute when it requires explanation in progress) become an obstacle for the parties to the dispute are not trying to ask for an explanation of the assembly. Keywords : Implementation, Dispute Resolution BPSK, Padang