Results 41 to 50 of about 286,795 (335)

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

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

Management control in the transfer pricing tax compliant multinational enterprise [PDF]

, 2008
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core   +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

Rethinking plastic waste: innovations in enzymatic breakdown of oil‐based polyesters and bioplastics

FEBS Open Bio, EarlyView.
Plastic pollution remains a critical environmental challenge, and current mechanical and chemical recycling methods are insufficient to achieve a fully circular economy. This review highlights recent breakthroughs in the enzymatic depolymerization of both oil‐derived polyesters and bioplastics, including high‐throughput protein engineering, de novo ...
Elena Rosini, Nicolò Antonelli, Gianluca Molla   +2 more
wiley   +1 more source

Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
doaj   +1 more source

Economic Burden of Rheumatoid Arthritis in Low‐ and Middle‐Income Countries: Systematic Review and Meta‐Analysis

Arthritis Care &Research, EarlyView.
Objective The aim of this systematic review was to synthesize the economic impact of rheumatoid arthritis (RA) on households, health systems, and society in low‐ and middle‐income countries (LMICs). Methods Electronic databases such as PubMed, Web of Science, and CINAHL were searched using keywords related to RA and cost of illness.
Tadesse Gebrye, Chidozie E. Mbada, Clara T. Fatoye, Faatihah Niyi‐Odumosu, Ushotanefe Useh, Zalmai Hakimi, Francis Fatoye   +6 more
wiley   +1 more source

Development of Aluminum Scandium Alloys for Hydrogen Storage Valves

Advanced Engineering Materials, EarlyView.
Different aluminum alloy series and various aluminum‐scandium alloys with differing Sc and Zr levels are evaluated for use in hydrogen storage valve production. The alloys undergo hardness testing, optical microscopy, and tensile strength analysis, with hardening behavior studied under varying conditions.
Francisco García‐Moreno, Tillmann Robert Neu, Markus Eberl, Paul Hans Kamm, Hans‐Wolfgang Seeliger   +4 more
wiley   +1 more source

Exploring Microstructure–Physical Property–Corrosion Response Relationship in Intermetallic Compounds of Al‐Cu Bimetallic Interfaces

Advanced Engineering Materials, EarlyView.
Al‐Cu intermetallic compounds (IMCs) have a significant influence on the properties of Al‐Cu bimetallic interfaces formed in compound casting. This article provides a deeper understanding of microstructure, crystallography, thermal properties, hardness, and corrosion response of Al‐Cu IMCs with the goal of facilitating the optimization of the ...
Alireza Nazarahari, Tatiana Blank, Christian Hinte, Huseyin Can Ozdemir, Khemais Barienti, Christian Klose, Dermican Canadinc, Hans Jürgen Maier   +7 more
wiley   +1 more source

Chemically Processed Porous V2O5 Thin‐Film Cathodes for High‐Performance Thin‐film Zn‐Ion Batteries

Advanced Functional Materials, Volume 35, Issue 12, March 18, 2025.
This study presents a rapid, cost‐effective chemical method for fabricating porous vanadium oxide thin‐film cathodes, aimed at enhancing charge storage in Zinc‐ion thin‐film batteries. The approach promises high‐performance, safe, and affordable thin‐film batteries, with industrial viability through efficient processing of highly porous cathodes ...
Jingli Luo, Mengjue Cao, Nibagani Naresh, Jnanraj Borah, Shuhui Li, Tianlei Wang, Bimal K. Sarma, Jianfeng Yao, Ivan P. Parkin, Buddha Deka Boruah   +9 more
wiley   +1 more source