Results 21 to 30 of about 10,502 (248)

Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing perusahaan manufaktur.
Marfuah Marfuah, Andri Puren Noor Azizah
doaj   +1 more source

Comparative Studies of Tax Administration on Transfer Pricing

Journal of Governance and Administrative Reform
Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj   +1 more source

Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing

Profita, 2020
This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT).
Indra Wijaya, Anisa Amalia
doaj   +1 more source

Pengaruh Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing

Lawsuit
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan.
Alvia Kurnila, Denny putri Hapsari, Santi Octaviani   +2 more
doaj   +1 more source

Neighborhood Socioeconomic Status and Short‐Term Functional Outcomes in Systemic Lupus Erythematosus

Arthritis Care &Research, EarlyView.
Objective Individuals with systemic lupus erythematosus (SLE) can accumulate functional status (FS) impairment. We evaluated the association between neighborhood socioeconomic disadvantage, as measured by the Area Deprivation Index (ADI), and FS in a national SLE sample.
Baljeet Rai, Jessica Fitzpatrick, Jing Li, Eric Roberts, Patricia Katz, Laura Plantinga, Gabriela Schmajuk, Jinoos Yazdany   +7 more
wiley   +1 more source

Air‐Pressure–Actuated Vibroacoustic Metamaterial With Tunable Bandgap: Design, Modeling, and Characterization

Advanced Engineering Materials, EarlyView.
This article presents the design, modeling, and characterization of air‐pressure–actuated programmable vibroacoustic metamaterials (PVAMM). The study focuses on leveraging air pressure to dynamically tune resonance frequencies for effective noise attenuation.
William Kaal, Michael M. Becker, Sarah C. L. Fischer   +2 more
wiley   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

EVALUATION OF THEORETICAL AND EMPIRICAL RESEARCHES ON TRANSFER PRICING

Ekonomika, 2011
This article is structured as follows. The introduction provides a brief explanation of transfer pricing and its significance to practitioners and researchers. The purpose of transfer pricing is next considered.
Martynas Novikovas
doaj   +1 more source

Melanin's Role in Balancing Mechanical Strength and Reproductive Output in Environmentally Stressed Fungal Spores

Advanced Functional Materials, EarlyView.
Melanin content directly controls fungal spore mechanical properties, with pigmented spores achieving rupture forces two orders of magnitude higher than hyaline spores. Environmental stress drives this quantity‐quality tradeoff; stressed species invest energy in melanin‐reinforced, mechanically superior thick‐walled, super‐hydrophobic spores, while ...
Atul Agrawal, Steven E. Naleway
wiley   +1 more source

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source