Results 41 to 50 of about 290,009 (264)
Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing
Jurnal Akuntansi, 2023 Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange are unit analyses in this study.
Deden Tarmidi +2 more
openaire +2 more sources
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING [PDF]
, 2021 Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak, mekanisme bonus, tunneling incentive, dan kepemilkan asing terhadap keputusan transfer pricing. variabel dependen dalam penelitian ini adalah transfer pricing sedangkan variable independen
Habib, Fakhry
core +1 more source
Studies and Scientific Researches: Economics Edition, 2020 The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual
Anny Widiasmara, Ika Purwaningsih
doaj +1 more source
Sub-10 nm Scalability of Junctionless FETs Using a Ground Plane in High-K BOX: A Simulation Study
IEEE Access, 2020 The leakage mechanisms of inefficient volume depletion and lateral band to band tunneling (L-BTBT) restrict the scaling of SOI-junctionless (JL) FETs. Therefore, in this article, we investigate the scalability of the SOI-JLFETs by incorporating a ground ...
Aakash Kumar Jain +1 more
doaj +1 more source
Membrane composition and thermodynamic identity as boundaries of life for synthetic cell research
FEBS Letters, EarlyView.What makes a cell a cell? The boundary of a living cell is not just a wall. Read as a Markov blanket, the membrane separates internal from external states, generating identity and non‐equilibrium order. Can this identity be rebuilt from scratch in a synthetic cell?
Caterina Presutti, Bert Poolman
wiley +1 more source
FEBS Open Bio, EarlyView.The cytoskeleton‐mediated transport of mitochondria via tunnelling nanotubes restores respiration, increases ATP production, rescues cells from apoptosis, activates the AKT/mTOR signalling pathway, promotes cell migration and invasiveness, contributes to cancer progression and treatment resistance.
Stanislava Martínková, Jan Trnka
wiley +1 more source
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING
Kajian AkuntansiThis research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the ...
Ilham Hidayah Napitupulu +2 more
openaire +1 more source
FEBS Open Bio, EarlyView.In this study, a novel esterase from the thermoacidophilic archaeon Thermoplasma acidophilum was biochemically and structurally characterized. Our results demonstrate that Ta0887 is a highly thermostable esterase that preferentially hydrolyzes p‐nitrophenyl hexanoate and possesses an α‐helical cap domain that likely contributes to its substrate ...
Alejandro Delgado‐Rey +4 more
wiley +1 more source
Journal of Accounting and InvestmentResearch aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.
Enny Susilowati Mardjono +2 more
doaj +1 more source
Tunneling spectroscopy of magnetic tunnel junctions [PDF]
, 2010 Drewello V. Tunneling spectroscopy of magnetic tunnel junctions. Bielefeld (Germany): Bielefeld University; 2010.In this thesis, magnetic tunnel junctions based on MgO barriers have been prepared and investigated.
Drewello, Volker
core