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 study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This research aims to examine changes in consumer attitudes and purchasing power in the Indonesian market after the pandemic, with a focus on the impact of restrictions on online sales via social media. The COVID-19 pandemic…
emic has significantly changed consumer behavior, triggering a shift from conventional transactions to online platforms. However, online sales restrictions implemented by the Indonesian government raise questions about how consumers will respond and adapt to these changes. This research uses qualitative research methods, namely by describing systematically by conducting literature reviews about post-pandemic consumer behavior, and the impact of social media on purchasing decisions, surveys or questionnaires, and in-depth interviews with consumers to understand attitudes, and their experiences regarding online shopping on social media during the post-pandemic period. The research results reveal that restrictions on online sales via social media influence consumers' attitudes towards online shopping, forcing them to look for other alternatives or change purchasing preferences. Apart from that, these restrictions also have an impact on consumer purchasing power and consumption patterns. This analysis describes post-pandemic market dynamics in Indonesia, where e-commerce companies and business people have to adapt to changes in consumer behavior. Policy implications for the government and marketing strategies for business people are also discussed in the research providing an in-depth look at how to optimize market potential in Indonesia. amid restrictions on online sales. This research aids in comprehending the ongoing alterations in the Indonesian consumer market post-pandemic, thereby guiding government, companies, and other business entities in decision-making processes.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:Dalam konteks negara demokratis, strategi komunikasi kampanye menjadi krusial dalam memperkenalkan calon presiden dan wakil presiden serta menyampaikan visi, misi, gagasan, dan rekam jejak kepada masyarakat. Fungsi kampanye…
nye tidak hanya sebatas mendapatkan suara, tetapi juga sebagai platform untuk meningkatkan kecerdasan bangsa dan memenuhi amanah UUD 1945. Tulisan ini mengeksplorasi konsep "Desak Anies" sebagai strategi kampanye yang menantang status quo dengan cara mempertanyakan dan mendorong diskusi mengenai gagasan dan visi misi calon presiden. Pertanyaannya adalah apakah pendekatan ini dapat dianggap sebagai langkah baru dalam kampanye politik yang bertujuan untuk meningkatkan kecerdasan bangsa serta memperkuat ketaatan terhadap nilai-nilai konstitusi. Dengan menganalisis dampak dan relevansi strategi ini terhadap tatanan politik dan masyarakat, tulisan ini berusaha untuk memberikan pemahaman lebih dalam mengenai bagaimana komunikasi kampanye dapat berperan dalam pembentukan kesadaran politik dan kepemimpinan yang berintegritas. Kesimpulan dari analisis ini diharapkan dapat memberikan wawasan yang berharga dalam merumuskan strategi kampanye yang lebih inklusif dan efektif di masa depan. Dengan melibatkan masyarakat secara aktif dalam proses politik, strategi "Desak Anies" menciptakan ruang bagi dialog yang lebih substansial antara pemimpin dan rakyat. Ini tidak hanya memperkuat hubungan antara pemimpin dan rakyat, tetapi juga meningkatkan kualitas diskusi publik serta pemahaman akan isu-isu politik yang kompleks.
Kata Kunci : Kampanye, Desak Anies, UUD 1945, Anies Baswedan
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Realization of the vision and mission of an organization determined by performance And effectiveness of its employees in operate assigned tasks and responsibilities. Organizations and companies on generally expect employees…
ees are able to carry out tasks assigned individually efficient, productive And professional. Type study this is study quantitative with use method regression multiple linear with population And sample totaling 36 people employee, with use data primary And source direct from staff Fave Hotel S. Parman Medan . Results test regression produce Y = 7,497 + 0.260X1 + 0.516X2 Which It means every increase on variables leadership And discipline Work will impact also to variables performance. Based on results test partial variables leader obtained mark t - count (6,543) > t -t table (1,688), sig 0,000 <0> t - table (1,688), sig 0,000 <0> F - table (3.18), sig Array 0,000 <0> F (3.18), sig 0,000 <0> 0.05. It means variables leadership And discipline Work in a way simultaneously or together influence variables performance.
Abstract:This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of…
f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.