Petra Christian University

About: Petra Christian University is a education organization based out in Surabaya, Indonesia. It is known for research contribution in the topics: Population & Customer satisfaction. The organization has 2412 authors who have published 2893 publications receiving 10429 citations.

The Effect of Tax Risk on Tax Avoidance

Abstract: This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components. DOI: 10.26905/jkdp.v25i3.5629

Perancangan dan pembuatan aplikasi sistem pakar untuk permasalahan tindak pidana terhadap harta kekayaan

Abstract: Indonesia has several laws and rules, one of them is Kitab Undang-undang Hukum Pidana (KUHP) or criminal code. The most frequent to happened in criminal case is criminal case of wealth. Law domain is very complex, so that it's difficult for common people to understand and categorize a criminal case based on the Criminal Code. It will be very helpful if there is a computer program that could help people to understand and categorize a criminal case based on the criminal code. The main topic in this research is the designing and making of a rule-based expert system for criminal case of wealth problems . This expert system development is using forward chaining inference method, which is a data-driven inference process for finding a conclusion. Law contents of this expert system program are adopted from the Criminal Code. Criminal cases discussed in this expert system program are: thievery, extortion and threat, embezzling, cheating, act of damaging and passing goods from a criminal case. The purpose of this software is to make an expert system program to select chapters of the Criminal Code which are involved in a criminal case. This expert system development are based on this following steps: analyze the law topic, designing block diagrams, dependency diagrams and decision tables, implement design into a computer program, and testing the program. This expert system development is using Borland Delphi 6.0. as programming language and Micorosoft Access 2000 as database. Based on testing, this expert system program shows that this program still need more improvement on its law content with broaden law topic. Abstract in Bahasa Indonesia : Indonesia sebagai negara hukum, memiliki bermacam-macam peraturan hukum, salah satunya adalah Kitab Undang-undang Hukum Pidana (KUHP) yang digunakan untuk mengatur berbagai macam tindak pidana. Adapun jenis tindak pidana yang sering terjadi adalah tindak pidana terhadap harta kekayaan. Masalah hukum pidana sangat kompleks sehingga sulit bagi orang awam untuk mengerti dan memilah-milah pasal-pasal yang mengatur suatu kasus hukum. Hal ini sering membingungkan bagi orang awam saat terlibat dalam suatu kasus hukum sehingga perlu ada sebuah program komputer untuk membantu memahami dan memilah-milah pasal-pasal yang terlibat dalam suatu kasus hukum. Pembahasan utama dalam penelitian ini adalah perancangan dan pembuatan sistem pakar rule-based untuk permasalahan hukum pidana terhadap harta kekayaan. Pengembangan sistem pakar ini menggunakan metode inferensi forward chaining, yaitu proses inferensi yang memulai pencarian dari premis atau data menuju pada konklusi. Materi hukum untuk program sistem pakar ini diadopsi dari Kitab Undang-undang Hukum Pidana (KUHP). Permasalahan hukum yang dibahas meliputi: pencurian, pemerasan dan pengancaman, penggelapan, kecurangan, perusakan dan penadahan. Tujuan dari software ini adalah membuat sistem pakar yang digunakan untuk menyeleksi pasal-pasal KUHP yang terlibat dalam sebuah kasus pidana. Pembuatan sistem pakar ini dilakukan dengan tahapan sebagai berikut: menganalisa permasalahan hukum dengan melibatkan praktisi hukum, membuat desain sistem pakar, mengimplementasikan desain dalam program komputer dan melakukan uji coba dengan melibatkan praktisi hukum dan orang awam. Pembuatan sistem pakar ini menggunakan bahasa pemrograman Borland Delphi 6.0 dengan basis data Microsoft Access 2000. Hasil pengujian menunjukkan bahwa program masih membutuhkan pengembangan pada sisi materi hukumnya dengan pengembangan program sejenis dengan domain permasalahan hukum yang lebih luas, Kata kunci : Forward Chaining, Sistem Pakar, Rule-based, Hukum Pidana.

Reviews on the Properties of Aggregates made with or without Geopolymerisation Method

Abstract: Aggregates are popular for use in concrete and lightweight concrete applications. Recent research shows that the by-product materials such as fly ash can be used as raw material in producing aggregates and lightweight aggregates. The usage of this material can improve the quality of the aggregates produced compared to conventional in term of structurally strong, physically stable, durable, and environmentally inert. This paper summarized the process and mechanical testing on the fly ash aggregates and lightweight aggregates to be used in concrete.

The Impact of Marketing Mix on the Consumer Purchase Decision in the Surabaya - Indonesia Hotel Residence

Abstract: The hospitality business is rapidly growing and has caused fierce competition in this industry. It can be seen from the number of new hotels particularly for the 2 and 3-star hotels, and budget hotels in Surabaya. The hotels applied various strategies in acquiring new customers and retain loyal customers in the pursuit of a high level of occupancy in order to maintain business continuity. Performing appropriate marketing tactics is one of the ways to enable the hotel to increasing occupancy rates. Marketing strategy is associated with the products, prices, promotions, and distribution. This study aims at seeking the impact of the product, prices, promotion, and distribution on the consumer purchasing decisions. The population is all visitors to budget hotels located in the city of Surabaya. The data collection was conducted by distributing the self-administered questionnaire to 150 visitors. Of the 150, 125 questionnaires were valid for further analysis. The sampling frame uses judgmental sampling techniques. Data processing used multiple linear regression using SPSS software. The results showed that hotel products have an influence on consumer purchasing decisions; prices have an influence on consumer purchasing decisions. The location of the hotel affects the purchase decision. Promotion performed by the hotel influence the purchase decision by the consumer. This research model needs to be developed by providing service process variables and employee competencies in hotels in Surabaya.

Feature Extraction for Java Character Recognition

Abstract: Feature extraction is very important in the process of character recognition. A good feature of the character will increase the level of accuracy for the character recognition. In this research, the feature extraction experiment of Java characters is done, where those features could be used for Java character recognition later. Before performing the process of feature extraction, segmentation is performed to get each Java character in an image, and followed by skeletonization process. After skeletonization process, feature extraction is done including simple closed curve, straight lines and curve. Several experiments was done using various parameters and Java characters in order to obtain the optimal parameters. The experiment results of simple closed curve and straight line feature extraction are quite good, respectively reached 82.85% and 74.28%. However, the result of the curve detection is still not good, only reached 51.42%