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:This service focuses on MSMEs in Sei Simpang Dua Village, Kampar Regency, Kampar Kiri Hilir District, Riau Province. The purpose of this service is to meet customer needs and make it easier for MSME (Micro, Small and Medium…
ium Enterprises) players to disseminate information related to products in the village, as well as support government programs, namely smart villages and be able to face the Industrial Revolution 4.0, namely the importance of digital transformation with a vision towards village digitalization. This service method includes observation, training, monitoring and evaluation. So that the results of this service are in the form of utilizing e-commerce applications that have been built for the village of sei simpang dua with 3 menus including the home menu, product menu and basket menu. The home menu contains general information, the product menu displays all products from the village of sei simpang dua and the basket menu displays the number of items and the total shopping price.
Abstract:Penggunaan bahasa dalam media audiovisual tidak hanya berfungsi sebagai alat penyampaian pesan secara langsung, tetapi juga mengandung makna implisit yang dapat dianalisis melalui kajian pragmatik. Salah satu konsep penting…
ing dalam pragmatik adalah prinsip kerja sama yang dikemukakan oleh Paul Grice, yang meliputi empat maksim, yaitu kuantitas, kualitas, relevansi, dan cara. Dalam praktik komunikasi, keempat maksim tersebut tidak selalu dipatuhi, karena penutur kerap melakukan pelanggaran secara sengaja untuk menghasilkan implikatur tertentu. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data penelitian berupa tuturan dalam dialog Tilik the Series yang diperoleh melalui teknik simak, catat, serta dokumentasi dalam bentuk transkrip dialog. Proses analisis dilakukan dengan mengidentifikasi tuturan yang mengandung pelanggaran maksim, mengelompokkan data berdasarkan jenis maksim yang dilanggar, serta menafsirkan implikatur yang dihasilkan dari pelanggaran tersebut. Hasil penelitian menunjukkan bahwa dialog dalam serial tersebut mengandung berbagai bentuk pelanggaran maksim, terutama pada maksim kuantitas, kualitas, relevansi, dan cara. Pelanggaran ini dimanfaatkan sebagai strategi komunikasi untuk menyampaikan makna tersirat, membangun karakter tokoh, serta menghadirkan unsur humor dan kritik sosial dalam percakapan. Oleh karena itu, pelanggaran maksim dalam dialog Tilik the Series memiliki peran pragmatik yang signifikan dalam membentuk makna serta dinamika interaksi antar tokoh.
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:Penelitian ini bertujuan untuk menganalisis pelaksanaan strategi pemasaran jasa pendidikan melalui bauran pemasaran 7P di Madrasah Ibtidaiyah Ahliyah 2 Palembang. Penelitian menggunakan pendekatan kualitatif dengan teknik…
k pengumpulan data berupa wawancara, observasi, dan dokumentasi. Data dianalisis secara deskriptif untuk mengetahui penerapan unsur Product, Price, Place, Promotion, People, Process, dan Physical Evidence dalam meningkatkan kualitas layanan pendidikan serta daya tarik madrasah di masyarakat. Hasil penelitian menunjukkan bahwa penerapan strategi pemasaran jasa pendidikan di madrasah telah berjalan dengan baik dan efektif. Pada aspek product, madrasah memiliki program unggulan seperti tahfidz Al-Qur’an, karate, tari, dan futsal yang mampu mengembangkan kemampuan akademik maupun nonakademik peserta didik. Pada aspek price, madrasah menerapkan biaya pendidikan yang terjangkau serta menyediakan program pendidikan gratis bagi anak yatim sebagai bentuk kepedulian sosial. Aspek place didukung oleh lokasi madrasah yang strategis dan mudah dijangkau masyarakat. Pada aspek promotion, madrasah memanfaatkan media sosial dan promosi dari mulut ke mulut melalui alumni dan wali murid. Selanjutnya, aspek people menunjukkan bahwa tenaga pendidik memiliki kompetensi yang baik sesuai bidangnya. Pada aspek process, madrasah telah memperoleh akreditasi A dan memenuhi Standar Nasional Pendidikan. Adapun aspek physical evidence didukung oleh sarana dan prasarana yang memadai untuk menunjang proses pembelajaran. Dengan demikian, strategi pemasaran jasa pendidikan berbasis bauran pemasaran 7P mampu meningkatkan citra positif, kualitas layanan, serta minat masyarakat terhadap madrasah..
Abstract:Penelitian ini bertujuan menganalisis penerapan bauran pemasaran 4P Produk, Harga, Tempat, dan Promosi dalam pengelolaan operasional Toko Dewi Kosmetik di Jl. Kapten Muchtar Lubis, Medan Timur, guna meningkatkan daya saing…
ng di sektor ritel kosmetik lokal. Pendekatan kualitatif digunakan, meliputi observasi partisipan terhadap operasional toko dan wawancara semi-terstruktur dengan satu pegawai kunci menggunakan 10 pertanyaan berfokus 4P, diikuti analisis tematik data dan triangulasi untuk validitas. Toko menerapkan produk beragam bersertifikat BPOM (misalnya skincare Wardah dan Garnier), harga kompetitif (Rp20.000–Rp150.000 dengan diskon), lokasi strategis dekat kampus dan kantor dengan tata letak intuitif, serta promosi via media sosial dan bundling, yang menghasilkan lalu lintas pelanggan tinggi, loyalitas, dan pertumbuhan penjualan.
Abstract:This study discusses a peanut shelling machine driven by a gasoline-engineered motor . In Indonesia, many processed peanut products require peanuts as a component, such as salted peanuts, peanut oil, peanut paste, peanut…
tofu, and others. Manual peanut shelling is usually inefficient and time-consuming. Therefore, with this machine, which can automatically peel peanuts, it will greatly help save time and increase production capacity. Based on planning calculations for the planned components, the following data was obtained: Gasoline engine used = 5.5 Hp , Pad = 6005 , Belt length to peeler = 65 inches , Belt length to blower = 25 inches , Diameter pulley blower = 4 inches , Pulley diameter peeler = 11 inches , Diameter pulley driver = 2 inches . After analyzing the production/manufacturing costs of this machine, the price for manufacturing 1 peanut peeling machine was Rp4,019,372.24 .
Abstract:This study discusses the design and construction of a corn sheller with a capacity of 80 kg/hour using an internal combustion engine . A corn sheller is a machine that functions to shell corn to separate the corn kernels…
from the corn cobs. In Indonesia, corn is available in abundance in rural areas, especially during the harvest season. In the production process, generally, during the shelling process, many farmers still use the shelling method by hand or using simple tools, which takes quite a long time. The reason people still use the shelling method by hand or using tools is because the price of the machine is too expensive and they are not even aware of the existence of a corn shelling machine. This corn shelling machine with a 5.5 HP internal combustion engine is a tool designed to speed up and simplify the corn shelling process efficiently and produce a fairly large production capacity of 80 kg / hour. To extend the service life of this corn shelling machine, maintenance and cleanliness should be carried out so that the machine can operate optimally without problems. Safety also needs to be considered to avoid unexpected work accidents.
Abstract:This study aims to determine the RELATIONSHIP BETWEEN SPIRITUAL INTELLEGENCE AND LEARNING INTEREST OF GRADE VIII STUDENTS OF SMP NEGERI 2 MERANTI 2022/2023 ACADEMIC YEAR. This type of research is descriptive correlational…
l research. The population in this study were all grade VII students of SMP NEGERI 2 MERANTI as many as 30 people, because the population was small, which was only 30 people, the entire population became the research sample, namely 30 people with a sampling technique. The data collection instrument for variable X was a questionnaire totaling 15 with 4 options which were first tested to determine its validity and reliability. While the variable Y instrument was the documentation of the student grade list (DKN) at the school. The results of the analysis requirements for the normality test of Spiritual Intelligence data were normally distributed with the calculation results obtained (22.33 <43.77) and student learning interest was normally distributed with the calculation results (18.85 <43.77). The results of the linearity test of the data on the Relationship between Spiritual Intelligence and Students' Interest in Learning are linear with the equation Y = 22.77 + 1.22x being linear. The results of the correlation test obtained were 0.453 consulted with r with a significance level of 5% with the number of respondents being 30 people obtained because (0.453 > 0.361) this indicates that there is a Relationship between Spiritual Intelligence and Students' Interest in Learning in Class VIII of SMP NEGERI 2 MERANTI Academic Year 2022/2023. Furthermore, to test the significance of the correlation, it was carried out using the statistical test formula (test "t") obtained at 3.41. This price is then consulted at a significance level of 95% ( µ= 0.05) with dk = n-2 (30 – 2 = 28) obtained at 1.69, because (3.41> 1.69) this shows a Relationship Between Spiritual Intelligence and Learning Interest of Class VIII Students of SMP NEGERI 2 MERANTI Academic Year 2022/2023. Thus, the research hypothesis is accepted as true.
Abstract:This study aims to determine the Role of the PAK Teacher in Shaping the Character of Class XI Students of GKPI Padang Bulan Private High School Medan T.A 2022/2023 This type of research is a correlational descriptive. The…
e population in this study is all of class XI SMA GKPI Padang Bulan Medan as many as 30 people because the population is small, namely only 30 people, so the entire population becomes the research sample, namely as many as 30 people with the sampling technique. The data collection instrument for variable X is a questionnaire which consists of 20 items. With the 4 aptions that were previously tested to determine validity and reliability while the instrument variable Y Documentation was in the form of a list of student scores (DKN) in schools. The results of the normality test analysis requirements of the PAK teacher's role data are normally distributed with the calculation results obtained X2count < X2table (22.33 <43.77) and PAK learning outcomes are normally distributed with the calculation results obtained X2count < X2table (18.85 <43.77) . The results of the data linearity test of the role of PAK teachers in forming character are linear with the equation Y = 22.77 + 1.22x which is linear. The results of the correlation test obtained rcount of 0.453 consulted with the price of criticism r at a significant level of 5% with a total of 30 respondents obtained rtable of 0.361, because rcount > rtable (0.453 > 0.361) this shows that there is an influence of the role of PAK teachers in the formation of class student character XI GKPI Padang Bulan Medan private high school T.A 2022/2023. Furthermore, to test the significant correlation is done using the statistical test formula (t test) to obtain a tcount of 3.41. This price is then consulted with ttable at a significant level of 95% of 1.69, because tcount > tthickness (3.41.169 α=0.05 with dk = n-2 (30-2=28) obtained a ttable of 1.69 because tcount > t table (3.41> 1.69) this shows that there is a significant influence of the role of the PAK teacher in the Formation of the Character of Class XI Students of the GKPI Padang Bulan Medan private high school T.A 2022/2023. Thus the research hypothesis is accepted as true.