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:Connectivism provides abundant enchanting experiences in ELT context due to the benefits that it offers. However, as the practice requires technology integration, physical, and psychological readiness, teachers discover…
challenges upon the implementation. This study aims at investigating the benefits and challenges of the practice in ELT context. Through content analysis qualitative study, the study attains the targeted exploration. 5 experienced English teachers are selected to conduct semi-structured interviews. The data were analyzed and reviewed by the researchers and experts for affording the valid results. The results provide valuable insights towards the issues that are raised. This study sheds a light on the essence of digital environment in ELT which assists the feasible various sources of learning to be attained. Findings revealed that Connectivism can definitely foster learners’ language skills, such as speaking, listening, and pronunciation through the various digital platforms that are provided. Interestingly, connectivism is advantageous for strengthening learners' 21st century skills, namely critical thinking, collaboration, communication skills, and creativity in learning English. On the other hand, the challenges encountered by teachers in integrating connectivism are 1) inadequate facilities and infrastructure, 2) lack of training and development in educator resources, and 3) low internet network access or the bandwidth.
Abstract:Prota (Annual Program) and Promes (Semester Program) are important documents in the world of Indonesian education. They are structured learning plans that guide teachers in carrying out teaching and learning activities during…
uring the school year. This article aims to understand and describe the design of annual programs and semester programs, apart from that, this article can be a reference for teachers in creating annual programs and semester programs. This research uses the library research method, namely by reviewing various literature related to Prota and Promes, such as books, scientific journals and online articles. A good Prota and Promes design must contain several important elements, including: Learning objectives: Formulate the objectives to be achieved in the learning program. Basic competencies: Determine the basic competencies that will be taught. Time allocation: Determine the time allocation for each basic competency. Learning activities: Designing interesting and effective learning activities. Assessment: Determine the assessment method to be used.
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:Based on the background of the problem that has been explained by the researcher, it has been clarified into several problems as follows: 1. There are still many female students who ignore or underestimate the lessons of…
moral aqidah 2. The ongoing learning process is less interesting so that students feel bored quickly. 3. Only some students understand the explanation given by the teacher. 4. Lack of student activity (question and answer) when learning takes place. 5. There are still many students who are reluctant to pay attention to the teacher explaining the material. The research method used by the author is quantitative research. The population in this study was all 30 students in class IX M at MTs Darunnajah 2 Cipining. This shows that student learning outcomes in the subject of moral aqidah have a very high level. Based on the research results, there is a significant positive influence of the use of learning media on student learning outcomes in the moral aqidah subject at MTs Darunnajah 2 Cipining Bogor. This is proven by the calculation results of the equation Y 140.383 + 0.219 In the table for testing the significance of the regression line equation from the 5th column regression row, namely Fcount (b/a) 1.407, and p-value 0.245 > 0.05, so that H0 is accepted, it can be concluded that the regressions of Y and X are significant. The correlation coefficient value obtained r_xy 0.219 < r_table 0.374 is included in the weak correlation because it is in the value range 0.20-0.39. The results of the coefficient of determination show that visual learning media (print) has an influence of 4.8% on student learning outcomes, while 95.2% is influenced by other factors.
Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:The important role of freedom of expression as a basis for equality, especially within the framework of constitutional law, is very important in Indonesia. This research uses normative juridical qualitative methods to obtain…
tain a comprehensive understanding of the legal aspects that regulate freedom of expression in the country. Recognized as an essential human right, freedom of expression is explicitly protected by the 1945 Constitution of the Republic of Indonesia. The focus of this research is to examine the legal norms governing freedom of expression, which include provisions such as Article 28E paragraph (3) and Article 19 of the Constitution 1945, as well as other statutory regulations. The research results show that freedom of expression is recognized as an inalienable right by the state and is one of the foundations for the realization of a just and democratic society. Although freedom of expression is guaranteed by the constitution, this research also highlights the obstacles and challenges in its implementation. In Indonesia, challenges arise in navigating diverse interpretations of freedom of expression, with concerns about potential exploitation by entities harming public interest. Striking a balance between freedom of expression and societal stability/security is deemed crucial. The research aims to better understand the complexity of freedom of expression within the country's constitutional law and its role in promoting equality. This research aims to find useful insights for creating better policies. These policies should strike a good balance between individual freedom and public interest, ultimately fostering a fair and democratic society.
Abstract:This research aims to explore innovation in batik coloring techniques through the collaboration of conventional wax and stamp methods with Shibori resist dyeing, known as Shibotik. Conducted at Batik Komar, the qualitative…
ve approach employed involved participant observation and in-depth interviews. Over a five-month period, the researcher actively engaged in activities at the batik house, observing production processes, interacting with craftsmen, and creating works using Shibotik coloring techniques. The findings reveal that Batik Komar successfully developed Shibotik as an innovative form of textile art. By combining six basic Shibori dyeing techniques—Arashi, Itajime, Kanoko, Kumo, Miura, and Nui—they created new patterns that blend the clarity of traditional batik motifs with the unpredictable edges of Shibori motifs. This collaboration not only produces beautiful and narrative fabrics but also has a positive impact on the community. The increased interest in Shibori, particularly among young entrepreneurs, creates economic opportunities and new jobs. However, suggestions for further research highlight the creative potential of coloring techniques and their economic and cultural impact, particularly on Indonesia's cultural heritage. The study also outlines practical implications, such as enhancing education and training opportunities in batik and Shibori techniques at the local level. Additionally, the emphasis on sustainability suggests investigating the application of Shibori techniques with environmentally friendly principles. In conclusion, Shibotik contributes not only to preserving Indonesia's batik heritage but also opens new potentials in the creative industry. Its novelty lies in cross-cultural collaboration and the creative utilization of coloring techniques, presenting new opportunities for textile art development. The implications can guide further research in the contexts of education and the sustainability of traditional arts.
Abstract:The purpose of this writing is to find out the history of the dynamics of renewal of Islamic educational institutions in the archipelago, namely surau, Islamic boarding schools and madrasas in the history of Islamic education.…
ation. The Indonesian Islamic community must pay attention to the development of Islam, the history of education from time to time, from the time of the Prophet Muhammad, friends of Khulafaurrasyidin, Tabi', Tabiuttabi'in to the present day. History teaches us to look at the development of education that we have gone through so that it can be used as an evaluation and education for us and future generations. The Muslim community deserves to forget and avoid history, with history we learn to understand education in the past, provide analytical skills, appreciate the services of previous people, know technological developments and knowledge of studying the mistakes of the education system in the past so as not to repeat mistakes again, history also has an important role in formation of national identity and personality and religion. However, in this day and age, many students of science are not interested in knowing the history of the development of education, focusing on the relevance of the formation process of Suarau education, Islamic boarding school, Islamic boarding school, how the meaning of Suarau, Islamic boarding school, madrasah, the history of emergence, and the education system, and the progress and decline of Surau, Islamic boarding school are the same in the modern era. modern technological sophistication