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The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use

Вестник Российского экономического университета имени Г. В. Плеханова, 2023
Today companies, including international ones function in harsh conditions of external instability, thus they try to optimize their financial results in different ways.
A. I. Tsyganova
doaj   +1 more source

Kepemilikan Institusional Memoderasi Thin Capitalization, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance

RIGGS: Journal of Artificial Intelligence and Digital Business
This study aims to determine whether Institutional Ownership Moderates Thin Capitalization, Capital Intensity, and Company Size on Tax Avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2020-2024.
Dewi Rachmania, Awalia Az Zahra
semanticscholar   +1 more source

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

Advanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable

International Journal of Islamic Education, Research and Multiculturalism
Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
doaj   +1 more source

Capital structure and taxation of companies operating within national and multinational corporate groups: evidence from the Visegrad Group of countries

Journal of Business Economics and Management, 2022
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was
Marta Kluzek, Katarzyna Schmidt-Jessa
doaj   +1 more source

Pengaruh Thin Capitalization, Revaluasi Aset Tetap dan Profitabilitas Terhadap Penghindaran Pajak

Jurnal Riset Akuntansi
This study aims to analyze the effect of thin capitalization, fixed asset revaluation, and profitability on tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2019-2022.
Ayu Susanti, Agrianti Komalasari
semanticscholar   +1 more source

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

Advanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

PENGARUH THIN CAPITALIZATION, SIZE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

Jurnal Nusa Akuntansi
This research was conducted to determine the effect of Thin Capitalization, Size and Capital Intensity on Tax Aggressiveness. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018- 2022 period ...
Indriyani, Siarwi
semanticscholar   +1 more source

Topology‐Orchestrated Multi‐physical Energy Control in Turtle Shell‐Inspired Metamaterials

Advanced Materials, EarlyView.
A turtle shell‐inspired lattice metamaterial efficiently manages acoustic, fluid‐thermal, and mechanical energy flows simultaneously. The unique hybrid‐coupling architecture achieves superior sound attenuation via pore‐cavity resonance, facilitates effective airflow transport, and maximizes mechanical energy absorption through multistage cell ...
Xi Wang, Shiyi Wang, Bingzhi Chen, Xinwei Li   +3 more
wiley   +1 more source

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati, Hendyga Fuadillah   +1 more
doaj   +3 more sources