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 investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:Ginjal merupakan organ vital yang berperan mengatur keseimbangan cairan, asam basa, metabolisme serta mengeluarkan toksin (sisa metabolisme) dari tubuh. Jika terjadi kerusakan pada ginjal dapat menyebabkan terjadinya penyakit…
yakit ginjal kronik yang mengakibatkan fungsi ginjal menurun sehingga ginjal tidak mampu mempertahankan keseimbangan cairan elektrolit, metabolisme dan terjadi uremia. Penelitian ini menggunakan metode berupa studi kasus pada satu pasien. Pertama kali dilakukan pengukuran rasa haus dengan menggunakan skala Visual Analogue Scale (VAS) for Assessment of Thirst Intensity. Kemudian diberikan permen karet sebelum dan saat melakukan hemodialisa (HD), lalu dilakukan pengukuran kembali setelah diberikan permen karet untuk menilai keefektifan intervensi. Hasil menunjukan dengan dilakukannya intervensi mengunyah permen karet, tingkat haus pasien menurun dari skala 7 menjadi skala 3 selama 3 hari pemberian intervensi. Mengunyah permen mampu mengurangi rasa haus pada pasien yang sedang melakukan pembatasan cairan.
Abstract:On January 27 and 28 2023, Manado City was hit by heavy rain which caused several areas to experience significant flooding. The high intensity of rain during that period reached extreme levels, resulting in the inundation…
n of several areas and submerging hundreds of residents' houses in 22 villages or sub-districts and 7 sub-districts in Manado. In studying this event, this research investigates the factors that influence extreme weather in Manado, observing sea surface temperature data, streamlines, air observations, the Southern Oscillation Index (SOI), and the Indian Ocean Dipole (IOD). The analysis shows that the positive SOI and negative IOD phenomena significantly impact extreme weather in the region. Cumulonimbus (Cb) clouds drove the atmospheric conditions formed on January 27 and 28 2023 and air flows from the Indian Ocean which brought wet air masses into Indonesian territory. High sea surface temperatures, reaching 28-29°C, also play a role in the intensive growth of rain clouds. Based on atmospheric conditions seen from radiosonde observation data, the stability index value shows that unstable conditions trigger heavy rain which causes flooding