Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:Learning media is a container for messages that can clarify the presentation of roles and information, increase teaching intensity, and simplify the learning process. Learning resources can be grouped into message components,…
ents, people components, tool components, and technical components. Learning resources can also be used as learning media, which can increase and direct student attention, have more direct interaction between students and learning resources, and help students learn individually according to their abilities and interests. Learning media can be grouped into four groups, namely media resulting from print technology, media resulting from audio-visual technology, media resulting from computer-based technology, and media resulting from a combination of print and computer technology. The selection of learning resources and teaching materials must be based on the goals to be achieved, and teaching materials must include exercises that can explore students' thinking abilities. Learning media is part of learning resources and at the same time an integral part of educational technology that needs to be utilized and utilized.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Nowadays, we are often disturbed by the behavior of children, especially middle school age teenagers. Because we find a lot of news that teenagers shouldn't do. Even though the aim of National education is to create complete…
lete humans, that is, humans who have knowledge and insight who are responsible for the continued development of this developing nation, so to achieve this goal, in order to form good quality students or students as resources In the future this needs to be paid attention to and prepared to answer these expectations. Creating adequate school conditions to fully develop students' abilities is the key. So, in order to realize the founder's ideals, it is necessary to draft regulations. The descriptive qualitative research method is the method used in this research. Data collection techniques are carried out through observation, interviews and documentation. From the research results, in this case it was found that the role of teachers in implementing school rules and regulations has a big impact in strengthening students' character, seen from how teachers act, and becomes a benchmark for students at school. Teachers need to be Ushwah or examples so that students can strengthen the character they have. As for the implementation of the rules and regulations, the disciplinary commission section carries out Socialization, Commitment and Enforcement, Imposing Sanctions, Evaluation and Improvement, and Continuity.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:Akselerasi teknologi informasi memicu adanya kesenjangan digital (digital divide) di tingkat pedesaan akibat rendahnya literasi teknologi pada masyarakat non-produktif dan aparatur desa. Program Pengabdian kepada Masyarakat…
kat (PKM) ini bertujuan mengatasi kendala operasional perangkat digital, kerentanan siber, serta mengoptimalkan administrasi publik di Desa Perapat Janji, Sumatera Utara. Melalui pendekatan Community-Based Education, program diwujudkan lewat dua klaster utama: Digital Literacy Academy untuk warga umum serta E-Government Literacy Workshop bagi aparatur desa. Hasil evaluasi menunjukkan dampak kuantitatif yang signifikan. Skor rata-rata literasi digital masyarakat umum melonjak sebesar 85,4%, naik dari nilai pre-test 42,5 menjadi 78,8 pada post-test. Sementara itu, kompetensi psikomotorik aparatur desa meningkat dari 48,0 menjadi 87,5, dengan tingkat keberhasilan 100% dalam pengarsipan berbasis cloud. Program ini berhasil mempercepat transformasi desa menjadi lebih cakap digital serta meningkatkan efisiensi layanan sosial kedesaan yang adaptif terhadap perkembangan teknologi.
The acceleration of information technology has triggered a significant digital divide in rural areas due to low digital literacy among non-productive communities and village officials. This Community Service (PKM) program aimed to overcome operational digital device limitations, cyber vulnerabilities, and sub-optimal public administration services in Perapat Janji Village, North Sumatra. Utilizing a Community-Based Education approach, the project implemented two main initiatives: the Digital Literacy Academy for the general public and the E-Government Literacy Workshop for village officials. The evaluation showed significant quantitative impacts. The general public's average digital literacy score jumped by 85.4%, increasing from a pre-test score of 42.5 to 78.8 in the post-test. Meanwhile, the psychomotor competence of village officials rose from 48.0 to 87.5, achieving a 100% success rate in cloud-based digital archiving. This program successfully accelerated rural transformation toward digital proficiency and enhanced the efficiency of adaptive village social services.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.
Abstract:The purpose of this study is to determine the broad impact of the use of the Jigsaw cooperative mastery model assisted by PheT on the results of students' attention recognition on the greatness of XI SMA Gajah Mada Medan…
Academic Year 2022/2023. The form of this research is a quasi-experimental research. The population of this study was all students of class XI MIPA at SMA Swasta Gajah Mada Medan Academic Year 2022/2023. The sample in this study was taken using cluster random sampling, namely the experimental class of 30 students implemented to the Jigsaw cooperative mastery model assisted by PhET and the control class of 28 students implemented to the DI version. This observation tool uses an essay test with ten proven questions used in this study. The average pre-test score of the experimental class is 32.89 with a normal deviation of 2.99 and the average post-test score is 84.33 with a normal deviation of 2.72. These figures are based entirely on research findings. The suggested pretest ratings and desired deviations for the manipulation style were 35.44 and 3.82, respectively , and the intended posttest ratings were 71.33 and 5.93. Lcount Ltable was accepted for each instruction with a daily distribution, even as Fcount obtained Ftable for homogeneous elegance. The results of the statistical test (t-party test ) and dk 56 found that the initial abilities of the 2 lessons were the same because tcount < ttable, or -0.84 1.94, is true. Furthermore, exclusive treatment has been applied to 2 lessons and towards the end of the lesson a publication test was given. From the results of the statistical test of the fact (one-celebration t check) it was obtained tcount > ttable, namely 2.41 > 1.94, this indicates that there is a possibility of a Jigsaw type cooperative learning model that has a large influence with the help of PhET on student learning outcomes. resulting in excessive magnificence of Gajah Mada's personal XI questions, faculty of 2022/2023 academic year .
Abstract:This study aims to determine the effect of the STAD type cooperative learning model assisted by Canva on physics recognizing consequences in the situation of momentum and impulse material for the sophistication of X MIPA…
SMA Mulia Pratama Medan Academic Year 2022/2023. The type of research is a quasi-experimental study. The population is Class X MIPA semester 1 SMA Mulia Pratama Medan Academic Year 2022/2023. The research pattern was taken from general sampling, which consists of training, namely the experimental class of 30 students carrying out the STAD version of learning assisted by Canva, and the control class of 30 students carrying out the Direct education (DI) model. Research notes were obtained using a tool in the form of an essay test which includes 10 questions that have been tested beforehand to see the validity of the questions, reliability, stages of the questions and discriminating power. Based on the results of the study for the experimental class, received an average pretest of 50.50 with a trendy deviation of 9.45 and an average post-test rating of 85.07 with a desired deviation of 6.06. For the splendor of manipulation, the average pretest value became 49.57 with a standard deviation of 9.18 and the average posttest value became 79.89 with a popular deviation of 5.48. both trainings have been declared generally disbursed (obtained L0 Fcount statistical test (two-tailed t test) for α = 0.05 and dk 58 obtained tcount < ttable, especially 0.418 < 2.002, this shows that the initial abilities in both classes are the same. Then the two classes were given different treatments and at the end of the learning a post-test was given. From the results of the statistical test of the data (one-tailed t test) obtained tcount> ttable, especially 6.143> 1.671, this final result shows that there is a broad influence of the STAD type cooperative learning model assisted by Canva on physics learning in gaining knowledge about the effects in the problem of calculating the amount of momentum and impulse of class X MIPA students semester I SMA Mulia Pratama Medan 2022/2023 academic year.
Abstract:This research intends to try the influence of motivation, work discipline and work environment on employee performance at PT. Asei Indonesia Insurance Medan Branch. In this research, there is a conclusion that the problem…
m is whether motivation, work discipline and work environment have a significant effect on the ability of employees at PT. Ace? Therefore this research was attempted to identify and analyze the effects. Encouragement, Activity Discipline and Activity Areas to the Ability of Employees at PT. Asei Indonesia Insurance Medan Branch. In this research using quantitative research procedures. The population in this research is all employees of the Asei Indonesia insurance industry, agents in the research illustration area, totaling 71 people. The information analysis method used is descriptive analysis of respondents, descriptive analysis of variables, classical assumption experiments, multiple linear regression analysis and assumption experiments (t experiments, F experiments and determinant coefficient experiments). The results of the research processed with the SPSS type 23 program, based on the t experiment proved that motivation, activity discipline and the activity environment have a positive and jointly important effect on employee abilities, the adjusted R square number is 0.735 or 73.5%, which means Employee ability is influenced by motivation, activity discipline and activity area and more than 26.5% can be explained by other factors that were not examined in this research. compared to the results of the previous research of the Great God Kresna Valiant. 2017 the effect of communication, encouragement, sports environment on the happiness of employees' activities in the Denpasar city area proves that there is a positive and important effect on employee activity satisfaction. It can be concluded that the results of this research are in line with the results of previous research by AA Besar Oka Pramadita 2015