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:Penelitian kajian Literature terkait kemampuan pembuktian matematis mahasiswa belum pernah dilakukan sebelumnya. Tujuan dalam penelitian ini adalah untuk menganalisis studi-studi kualitatif terkait kemampuan pembuktian matematis…
atematis pada tahun 2018-2024. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan tahap PRISMA terhadap semua artikel hasil penelitian yang terindeks dalam Google Scholar. Strategi pencarian disesuaikan dengan kriteria seleksi dan melibatkan beberapa variable moderator yaitu tahun publikasi, indeks jurnal, materi penelitian. Data yang diperoleh disajikan secara deskriptif kuantitatif. Hasil dalam penelitian SLR ini memperlihatkan bahwa studi terkait kemampuan pembuktian matematis mahasiswa relative mengalami penurunan, meski sempat naik ditahun 2021 dan 2022, namun pada tahun 2023 dan 2024 mengalami penurunan drastis. Mayoritas materi penelitian paling banyak diteliti adalah Analisis Real, diikuti Teori Bilangan, Geometri, Aljabar, dan induksi Matematika. Disarankan untuk melakukan penelitian lebih lanjut dalam mengembangkan kemampuan pembuktian matematis siswa.
Abstract:The Supan Supan Laki plant (N. plena Lour) has been used traditionally by a group of people in Pal Batu Village, Paminggir District, North Hulu Sungai Regency as a herbal medicine to increase male sexual activity. Based…
on previous research, this plant has been proven to have a positive effect in increasing fertility in test animals. However, until now, there is no certainty regarding the safety of using this plant. This study aims to examine the effects and safety of consuming Supan Supan Laki extract on the macroscopic appearance of the liver and kidneys in mice. This research was carried out, there were four treatment groups in this study, namely Na-CMC 0.5%; 87.5mg/KgBW; 175mg/KgBW; and 350mg/KgBW, given for 28 days using a Completely Randomized Design (CRD) trial design. On the 29th day, surgery was performed to observe the liver and kidney macroscopically. Measurement of color, surface and relative organ weight parameters of the kidneys and liver of mice. The results of the study showed that administration of Supan Supan Laki leaf extract caused significant changes in the macroscopic appearance of the liver and kidney organs. In the research analysis using the One Way Anova test, the results of the test showed that the liver (p>0.05) did not have a significant level of variation, while the kidney (p<0.05) had a significant level of variation so that it could be concluded that the effect of N.plena Lour leaf extract have different effects on the relative weight of the heart and kidney organs.
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:An English folksong entitled The Wellerman became popular in Indonesia recently. Therefore, the accuracy and acceptability in folksong were important to be investigated. This paper reported the accuracy and acceptability…
of English into Indonesian translation in a folksong entitled The Wellerman. This research applied descriptive qualitative method. In addition, this research combined with purposive sampling technique. Nababan translation quality assessment framework was used to investigate the accuracy and acceptability of the folksong. The whole The Wellerman’s lyrics consist of 28 lines which was then assessed by the raters in terms of its accuracy and acceptability. The raters were 2 translators and 1 writer. The raters were purposely chosen to conduct reliable results of the accuracy and acceptability. This study found the average score of the accuracy was 2. 35 with 198 total scores and the average score of the acceptability was 2.48 with 209 total scores. The result indicates that the translation was relatively accurate and acceptable for the raters. However, it needs further improvement to maintain the context of the source text (ST) in the target text (TT) to reach an accuracy and acceptability in The Wellerman folksong. This study implied that it is crucial to maintain the imagery, narration, and the context of folksong translation.
Abstract:The servants in the church are people chosen by God to serve and who are able to be responsible in every service entrusted to them. The purpose of the study was to determine whether there was an influence of the Sunday worship…
orship servants on the attendance of the GPdI Bethani Pabrik Tenun Medan congregation in 2023. This type of research was quantitative descriptive with a simple linear regression approach. The population was 220 people, and the research sampling technique was carried out by random sampling, namely 69 people, with a partial test (t test) with a confidence level of 95% (α = 0.05). The results of the study showed that the correlation between the worship system and congregation attendance was relative but significant with a calculated t value of -.586> t table 0.236, which means the hypothesis was accepted, namely Ho was rejected and H1 was accepted.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Penelitian ini dilakukan untuk menganalisis kebutuhan industri dan persepsi konsumen terhadap penerapan kemasan plastik biodegradable sebagai solusi pengurangan limbah plastik pada produk kopi bubuk di wilayah Lampung. Pendekatan…
endekatan yang digunakan bersifat kuantitatif melalui penyebaran kuesioner kepada 109 responden yang terdiri atas masyarakat umum, mahasiswa, dan pelaku usaha. Masalah pada penelitian ini adalah banyaknya sampah plastik yang dihasilkan dari kemasan kopi sachet yang sulit terurai sehingga menyebabkan pencemaran dah dapat merusak ekosistem. Hasil analisis menunjukkan bahwa sebagian besar responden memberikan tanggapan positif terhadap kemasan biodegradable dengan nilai rata-rata di atas 3 pada skala 4. Berdasarkan hasil relative weight dari perhitungan HOQ menunjukkan bahwa kemasan berlabel “Eco-Friendly” (33,9%) menjadi prioritas utama, diikuti riset pasar regional (27,1%), bahan biodegradable (16,3%), efisiensi biaya (17,6%), dan bioplastik berbasis pati (5%). Hasil ini menegaskan pentingnya menyeimbangkan aspek estetika, keberlanjutan, efisiensi biaya, dan relevansi pasar agar kemasan kopi bubuk biodegradable tetap menarik dan kompetitif. Faktor yang dianggap paling penting mencakup keamanan bahan, daya tahan kemasan, desain visual, serta kemampuan terurai alami. Berdasarkan temuan tersebut, disarankan agar industri kopi di Lampung mengembangkan kemasan berbasis bioplastik pati yang aman, memiliki label “eco-friendly”, dan diproduksi secara efisien agar tetap kompetitif di pasar.
Abstract:This research comprehensively examines the use of relative pronouns in English and their implications for language learning, both in academic and practical contexts. Relative pronouns such as who, whom, which, that, and…
whose are essential grammatical elements in complex sentence construction and play a vital role in producing cohesive writing. Through a methodological approach combining descriptive analysis, literature studies, and field research involving 100 English major students, this research investigates various aspects of relative pronoun usage, including grammatical functions, contexts of use, common error patterns, and effective learning strategies. Research findings reveal that 75% of learner difficulties are related to misunderstandings in distinguishing between the use of who and whom, as well as confusion in the placement of that and which. Further analysis shows a significant correlation between mastery of relative pronouns and academic writing ability. This research also identifies and proposes a series of innovative learning strategies, including contextual approaches and corpus-based learning, which have proven effective in improving the understanding and use of relative pronouns. These findings provide substantial contributions to the development of English language learning materials and offer practical implications for teachers in designing more effective teaching strategies for the topic of relative pronouns.
Abstract:The purpose of this study is to find out and prove how much influence brand image has on the purchase decision of bakery products in CV. Lemona Cake &Bakery Tasikmalaya. This study uses quantitative methods with an associative…
iative approach that is causal aims to determine the influence between independent variables on dependent variables. The population in this study is respondents who have bought bakery products at Lemona Cake &; Bakery Tasikmalaya, while the number of respondents is as many as 97 respondents. In this study using Non Proability Sampling techniques, Non Proability Sampling, namely sample selection with non-probability methods or non-randomly, population elements do not have the same opportunity to be selected as samples. This is done based on the consideration of relatively fast hang times and relatively cheap costs, then the sampling method uses Accidental Sampling, Accidental sampling is a sampling technique based on chance, that is, anyone who accidentally meets the researcher can be used as a sample, if it is considered that the person who happened to meet is suitable as a source of data. From the results of this study shows that the value of t-count obtained is 8.204 and t-table 1.661 it can be seen that t-count is greater than t-table (8.204 > 1.661) so that H0 is rejected and Ha is accepted meaning that the hypothesis is accepted, so it can be explained that brand image has a positive and significant effect on purchasing decisions, with a value I of 0.644 and a value of coefficient of determination (R square) of 0.641 which means the influence of brand image variables (x) on the purchase decision variable (y) is 64.1% while the remaining 35.9% is explained by other factors or variables that are unknown and not included in this study.