Direct Compensation Research Articles

PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAN DAMPAKNYA TERHADAP EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN BADAN

Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees.
 Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more.
 The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units.
 The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.

PENGARUH KOMPENSASI LANGSUNG DAN KOMPENSASI TIDAK LANGSUNG TERHADAP KINERJA KARYAWAN BAGIAN STAFF OPERASIONAL PT PRANATA JAYA ABADI BANJARAN

Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees.
 Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more.
 The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units.
 The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.

Corrigendum

Yixiang Liu, Xizhe Zang, Zhenkun Lin, Wenyuan Li, and Jie Zhao. Position control of a bio-inspired semi-active joint with direct inverse hysteresis modeling and compensation. Advances in Mechanical Engineering 2016; 8(11): 1-8. DOI: 10.1177/1687814016677223

DAMPAK PUNGUTAN PAJAK DILIHAT DARI SEGI HUKUM, EKONOMI DAN SOSIOLOGI

Tax is a mandatory contribution for people who have fulfilled the entry requirements to become taxpayers. The tax is expected to improve the welfare of all people. The tax cannot be felt directly by the community. The implementation of tax collection must have a clear regulation. The purpose of this article is to determine the impact of tax collection in terms of the economy perspective; to know the impact of tax collection if viewed from a legal perspective; to know the impact of tax collection if viewed in terms of sociology. The results of the study indicate that Article 1 of Law Number 6 of 1983 in conjunction with Law 28 of 2007, the definition of tax is a mandatory contribution to the State owed by an individual or entity that is compulsory based on the Law, by not receiving direct compensation and used for State needs for the greatest prosperity of the people. Tax is one of the sources of government revenue. It means that the increase in tax collection directly increases government revenues. Thus, the tax has several functions, namely the function of the budget (budgetair) and the regulating of function (regurelend).

A novel validation and calibration method for motion capture systems based on micro-triangulation

Motion capture systems are widely used to measure human kinematics. Nevertheless, users must consider system errors when evaluating their results. Most validation techniques for these systems are based on relative distance and displacement measurements. In contrast, our study aimed to analyse the absolute volume accuracy of optical motion capture systems by means of engineering surveying reference measurement of the marker coordinates (uncertainty: 0.75 mm). The method is exemplified on an 18 camera OptiTrack Flex13 motion capture system. The absolute accuracy was defined by the root mean square error (RMSE) between the coordinates measured by the camera system and by engineering surveying (micro-triangulation). The original RMSE of 1.82 mm due to scaling error was managed to be reduced to 0.77 mm while the correlation of errors to their distance from the origin reduced from 0.855 to 0.209. A simply feasible but less accurate absolute accuracy compensation method using tape measure on large distances was also tested, which resulted in similar scaling compensation compared to the surveying method or direct wand size compensation by a high precision 3D scanner. The presented validation methods can be less precise in some respects as compared to previous techniques, but they address an error type, which has not been and cannot be studied with the previous validation methods.

The Effect of the Global Financial Crisis on Earnings Management and Executive Compensations: UK Evidence

The research questions of the present paper have been motivated by the Global Financial Crisis (GFC) that hit almost the whole globe in 2007-2008. The purpose of the current study is to examine the effect of the global financial crisis on the level and direction of earnings management during crisis period as well as the effect of this crisis on the level and structure of executive compensation during the same period using a sample of the UK FTSE 350 nonfinancial companies. Regarding the effect of global financial crisis on earnings management practices; the results showed that firms engaged in higher levels of earnings management. More specifically, the findings revealed that firms managed earnings downward during the crisis period. These results are consistent with the argument that firms may have recourse to income decreasing earnings management during crisis periods to gain governmental aid, relax debt covenant and lower interest rates. With regard to the impact of the GFC on executive compensation, the results indicated that the sample firms provided less total compensations during the crisis period; however firms offer higher salaries, bonus, and direct compensations. Surprisingly, the results show that CEO’s ownership increased during the crisis period, implying that they could not anticipate the financial crisis. Moreover, the study reported that the quality of corporate governance system of the sample companies does not have a significant effect on earnings management practices or on the level and structure of executive compensations during the crisis period. To the best of the author’s knowledge, this paper is one of the first papers that examine the impact of the GFC on earnings management and executive compensations using UK data, as most of the extant literature have been undertaken in the US. Although both countries represent the Anglo-American model of corporate governance, the UK has a different institutional environment regarding many aspects of executive compensation. Therefore, the results of US studies cannot be generalised to the UK. The current paper also provides up-to-date evidence regarding the implications of the GFC on earnings management and executive compensations. The results presented in the current study provide more understanding of the consequences of financial crises on earnings management and executive compensations, especially with the absence of any consensus in this regard.

Adaptive Compensation for Infinite Number of Time-Varying Actuator Failures in Fuzzy Tracking Control of Uncertain Nonlinear Systems

The problem of direct adaptive compensation for infinite number of time-varying actuator failures/faults is of both theoretical and practical importance in the fuzzy tracking control of uncertain nonlinear systems. However, due to the technical difficulties, so far, very limited result is available in addressing such an issue, which thus motivates us to propose a new fuzzy control methodology in this paper. The proposed scheme is established from the techniques of projection adaptation design, a new piecewise Lyapunov function analysis, and an optimized fuzzy adaptation. It is shown that all the closed-loop signals are bounded and the steady-state tracking error converges to a residual around zero, irrespective of a possibility that there are infinite number of time-varying actuator failures. Simulations are provided to illustrate the effectiveness and applicability of the proposed scheme.

Pengaruh Kompensasi Terhadap Kinerja Karyawan

Compensation is an important thing that employees should be given to employees appropriately, whether compensated financially or non-financially compensated. Employees need compensation such as bonuses, benefits, a comfortable working environment, and work that can show the ability for employees to provide the best performance to the company. One of the objectives of this study is to determine the effect of financial compensation on employee performance in Cargill Tropical Palm (ISK Lake View Estate) of West Kalimantan. The sample in this research is all of Cargill Tropical Palm (ISK Lake View Estate) field employee as many as 110 people used as material of analysis. The concept of variable compensation consists of three dimensions including direct, indirect, and non-financial financial compensation. Performance variables consist of quality of work, quantity of work, reliability, knowledge, and cooperation. The analysis used is descriptive analysis. Test validity, reliability, classical assumptions, regression, correlation, and determination. The data obtained is processed using SPSS Statistics 20.0 program and yields the equation Y = 24.662 + 0,543, which means that with increasing compensation of 24,662 it will increase the employee performance of 0,543.

Offset-free trajectory tracking control for hypersonic vehicle under external disturbance and parametric uncertainty

A novel offset-free trajectory tracking control strategy is proposed for a hypersonic vehicle under external disturbances and parameter uncertainties. In order to realize the real-time control for the hypersonic vehicle, the predictive control law is divided into the on-line design and off-line design. Unlike general nonlinear disturbance observer-based control which involves designing the disturbance compensation strategy, the influences of the disturbances on the velocity and altitude are attenuated by the direct feedback compensation (DFC). Particularly, the offset-free tracking feature is proved for the output reference signal. Simulations show that the real-time control can be realized for the hypersonic vehicle, the controls and angle of attack are all in their given constraint scopes, and the velocity and altitude can track the given references accurately even under mismatched disturbances.

Monitoring ON-Resistance of MOSFET Devices in Real Time for SVPWM-VSI With Direct Compensation

One of the major causes for the operation failure and/or malfunction in a voltage source inverter is from power semiconductor devices, such as MOSFET and IGBT. Especially, under harsh operating environments, the power devices face various mechanical/thermal challenges, which can increase the equipment/device failure rate and cause unexpected interruptions and/or serious safety issues. This paper focuses on estimating the ON-resistance of the MOSFET/IGBT devices in real time while operating in space-vector pulsewidth modulation mode to monitor the status on power MOSFET/IGBT devices in real time, hoping that it can avoid those unexpected interruptions for safety. Since the increase in ON-resistance of the power MOSFET is identified as the fault signature, it is worthwhile to measure ON-resistance to prevent the output voltage distortions and the amplitude reduction from the set reference voltage in advance.

DIRECT COMPENSATION MANAGEMENT AS CORRELATE OF TEACHER TASK PERFORMANCE

This study investigated direct compensation management and task performance of teachers in the Public Secondary Schools in Imo State, Nigeria. The purpose was to determine the influence of direct compensation management on the teachers’ task performance in public secondary schools. Three research questions and two hypotheses guided the study. A sample of 664 teachers was selected from three education zones by proportional stratified sampling. Systematic sampling was used to identify the individual sample subjects. Data was collected with a researcher constructed questionnaire titled, “Direct Compensation Management and Teacher Task Performance Questionnaire (DCMTTPQ)”, with a reliability coefficient of 0.816. The research questions were analyzed using weighted means and standard deviation while Pearson’s Product Moment Correlation was used to analyze the hypotheses. The results revealed that irregular payment of teachers’ salaries and allowances reduced to a great extent the teachers’ task performance. It also revealed that there is a high and negative correlation between direct compensation management in Imo State public schools and the teachers’ task performance. Based on the findings and conclusion, it was recommended that Imo State Government should be more committed to the welfare of teachers by paying their salaries and allowances as at when due in order to enhance their task performance. The paper also recommended the immediate implementation of 26% of annual budget allocation to education as recommended by UNESCO at both the Federal and State levels to meet up with the demands of teachers’ direct compensation management. Article visualizations:

EFEKTIVITAS PEMBERIAN KOMPENSASI FINANSIAL PERUSAHAAN

Providing compensation to employees is important for every company, including PT INTI to retain qualified employees today and in the future. PT INTI is a company whose primary based as telecommunication contractor located in Bandung. This study was conducted to determine the effect between direct financial compensation variables and indirect financial compensation toward employee performance. This research uses the descriptive method and data analysis with the path and regression analysis. The result of this research is a descriptive condition of direct and indirect financial compensation in PT INTI in the reality of 2008 is not good based on continuum line where the average percentage is 30,21% where employee expectation to incentive and celebration of the holiday is large. In addition, the simultaneous test shows that there is no linear relationship between direct compensation and indirect compensation for employee performance at PT INTI.
 
 Keywords: compensation, employee performance, financial compensation

A Study on Satisfaction and Participation of Volunteers -Direct economic compensation, indirect benefits, social recognition-

A Study on Satisfaction and Participation of Volunteers -Direct economic compensation, indirect benefits, social recognition-

Trajectory control for a robot motion in presense of moving obstacles

The paper deals with the trajectory control synthesis of a mobile robot movement in a nonstationary external environment, in particular, in the presence of external mobile objects in the robot working space, by differential geometry methods and stabilization methods for invariant manifolds in the space of control object outputs. For control algorithm development, the relative dynamics of the control object and the external mobile object is considered and the methods of differential-geometric transformation of the initial model to the task-oriented coordinates are formulated. The latter formulates the initial problem in terms of longitudinal motion, orthogonal and angular deviations, and the proportional differential control algorithms are created with direct compensation of nonlinearities. The main results are presented by the task-oriented model of spatial motion and corresponding nonlinear control algorithms. To illustrate the efficiency of the proposed method, the rigid body motion modeling along a linear trajectory in the presence of an external mobile object moving through a desired linear trajectory crossing the working space is given as an example. In the example, the plant traverses an external moving object along a circular path and returns to the original desired trajectory.

Dynamic modelling and analysis of 3-axis motion compensated offshore cranes

ABSTRACTDue to the underactuation of crane systems and the wave-induced ship motions, the payload swing is unavoidable and may put relevant operations in danger. Thus, the compensation system is an essential part of offshore crane to ensure human safety and increase operation efficiency. In this paper, a combined ship motion compensation (CSMC) approach is proposed based on the direct ship motion compensation (DSMC) proposed by Barge Master. The principle and structure of CSMC was introduced. The dynamic models of DSMC and CSMC were established in a uniform manner. Numerical results were included to demonstrate that: first, CSMC can achieve comparable performance as DSMC for payload positioning; second, comparing to DSMC, the maximum total power consumption of CSMC can be reduced by about 80% at sea state 4–6.

Direct adaptive compensation for actuator failures and dead-Zone constraints in tracking control of uncertain nonlinear systems

In this paper, a new tuning function backstepping control scheme is proposed for a class of parametric strict feedback nonlinear systems to accommodate actuator failures/faults and dead-zone constraints, where the failures/faults are uncertain in time, pattern, and values, and the dead-zone parameters are not available for feedback control design. Roughly speaking, such a scheme is developed in two steps below. First, by using an adaptive smooth inverse function to compensate for the dead-zone nonlinearity, we separate the coupling actuator dynamics into two parts, i.e., the dead-zone compensation errors and the nominal failure dynamics. Afterward, we further handle these two parts based on the techniques of robust adaptive approach and parametrization method. With our scheme, the global boundedness of the signals in the closed-loop system are ensured, and the tracking error is steered to zero asymptotically, regardless of the presence of uncertain failures/faults and dead-zone constraints. These results have also been verified through simulation studies.

Asset Purchase Bailouts and Implicit Guarantees

This paper shows that bailouts of private agents can optimally take the form of asset purchases, even if this also means paying off external asset holders, in the presence of borrowing constraints and asymmetric information on liquidity needs. The combination of these two ingredients make direct compensation through loans and/or net transfers imperfect. Thus, when more constrained agents are also more exposed to the asset, the compensation through asset purchases becomes desirable. Anticipating these purchases, private agents engage in a collective bet on the defaulting asset, leading to an equilibrium implicit guarantee, where even an intrinsically worthless asset can be traded at a positive price.

Direct adaptive feedforward compensation of narrowband disturbances without explicit identification of the secondary path model

The effectiveness of common algorithms for feedforward compensation of narrowband disturbance depends mainly on the model quality. To avoid this dependency several direct adaptive control algorithms without explicitly identified secondary path models have been developed over the last years. However an overview of their properties and a comparison of their performances in a standardized benchmark is still lacking. In this paper the three most promising algorithms are modified for narrowband feedforward vibration control for the use in rotating machinery. As in this application the reference signal is generated using the frequency measurement from a speed sensor it can be assumed that there is no coupling between reference measurement and the secondary path. First the algorithms are tested in simulation, then they are implemented on a test rig for active vibration control of unbalance induced rotor vibration. In simulation as well as for the test rig the performances of the algorithms are compared to each other. Advantages and drawbacks of the algorithms are discussed and practical instructions for implementation are given. The work is intended to serve as starting point and motivation for future research in this field of study.

Independent versus non-independent outside directors in European companies: Who has a say on CEO compensation?

Our study reveals how two separate dimensions of board composition—the proportion of independent directors and of non-independent directors—influence CEO compensation in Western European firms. Controlling for the simultaneous determination of CEO pay structure and board design, we find that firms with a higher proportion of non-independent outsiders on their boards pay less direct compensation (salary+bonus) and less equity-linked compensation to their CEOs. By contrast, CEOs working for firms with more independent boards receive more equity based-pay. When we control for the fact that equity linked is not granted systematically in Europe we find that firms with more independent directors on the board tend to grant equity-linked compensation more often than firms with more non independent outside directors. Our results challenge the commonly accepted view of independent directors as safeguards of shareholder value, uncovering the relevance of non-independent outsiders for pay moderation and incentives.

THE EFFECT OF DIRECT AND INDIRECT COMPENSATION TO MOTIVATION AND LOYALTY OF THE EMPLOYEE

This study aimed to determine the effect of direct and indirect compensation to motivation and loyalty of the employee. Direct compensation based on indicators of salaries, incentives, and payment delays and indirect compensation is based on indicators of Time-Off Benefits, protection against danger, program benefits, and legal services then the motivation as a mediating variable. The Population in this study were 46 employees of the representative office of Bank Indonesia Kediri. This study used the saturated sample and the sample size in this study were 46 employees of a representative office of Bank Indonesia Kediri. Data analysis performed by linearity test and test hypotheses using path analysis. The results showed that the variable compensation is not directly significant effect on loyalty and motivation of the employee. The variable compensation also an indirectly significant effect on employee loyalty through employee motivation. Independent variables on loyalty and employee motivation are 77%, while the remaining 33% is influenced by other variables not examined in this study.