Results 81 to 90 of about 290,009 (264)

PENGARUH TAX AVOIDANCE DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR [PDF]

, 2019
Penelitian ini dilakukan untuk membuktikan empiris pengaruh pengaruh tax avoidance dan tunneling incentive terhadap keputusan transfer pricing perusahaan manufaktur. Tax avoidance diukur menggunakan ETR sedangkan tunneling incentive diukur dengan piutang
BOBBIE KARUNA PRADANA, 041211333132
core   +1 more source

The Effects of Tunneling Incentive, Bonus Mechanism, and Firm Size on Transfer Pricing

Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi
This research is conducted to examine how tunneling incentive, bonus mechanism, and firm size influence transfer pricing among banking companies listed on the Indonesia Stock Exchange (IDX) throughout 2022–2024. The study employs a purposive sampling technique, selecting data from annual reports of banks that meet predetermined criteria, yielding a ...
Nurhastuty Kesumo Wardhani, Annisa Rochmah   +1 more
openaire   +1 more source

Full‐Field Damage Monitoring in Architected Lattices Using In situ Electrical Impedance Tomography

Advanced Functional Materials, EarlyView.
In situ electrical impedance tomography (EIT) turns 3D‐printed, CNT‐infused architected lattices into full‐field damage‐imaging systems. Tunable Voronoi‐based geometries act as active sensing architectures, enabling conductivity maps to detect early‐stage damage and localise sequential ligament fracture before catastrophic failure.
Akash Deep, Andrea Samore, Alistair McEwan, Andrew McBride, Shanmugam Kumar   +4 more
wiley   +1 more source

Stabilization of Strongly Reduced Fe(I) Single Atom Species Coordinated in a 2D Self‐Assembled Metal–Organic Network

Advanced Functional Materials, EarlyView.
A graphene‐supported 2D metal–organic network stabilizes highly reactive Fe(I)‐N4 single sites through Co‐induced charge redistribution. Combined experiments and theory reveal Fe(I) formation, oxygen‐driven oxidation, and O2 activation mechanisms, offering a strategy to access low‐valent iron centers relevant to catalytic and biological processes ...
Alessandro Namar, Basant Roondhe, Michela De Col, Stefania Baronio, Matteo Jugovac, Mattia Scardamaglia, Eleanor Frampton, Nikolay Vinogradov, Paolo Giannozzi, Erik Vesselli   +9 more
wiley   +1 more source

PENGARUH PAJAK, TUNNELING INCENTIVE, DAN BONUS PLAN TERHADAP TRANSFER PRICING [PDF]

, 2023
Penelitian ini bertujuan untuk menguji pengaruh pajak, tunneling incentive, dan bonus plan terhadap transfer pricing. Pajak diukur dengan Effective Tax Rate, tunneling incentive diukur menggunakan perbandingan jumlah kepemilikan saham asing dengan ...
PUTRI, ANNISA APRILIA
core  

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

Riset Akuntansi dan Keuangan Indonesia
The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj   +1 more source

Nitrospinics: Nitride Materials for Spin‐Orbit and Orbital Torques From Memory to Artificial Intelligence

Advanced Functional Materials, EarlyView.
Further advances in applications can be anticipated through the development of unique and functional materials beyond conventional alloys. Nitrogen enables tailor‐made orbital textures in various transition‐metal hosts, paving the way for devices ranging from spintronics memory to artificial intelligence hardware.
Prabhat Kumar, Gaurav Kumar Shukla, Yoshio Miura, Shinji Isogami   +3 more
wiley   +1 more source

Multidimensional‐Encoded High‐Fidelity Spectrometers With a Floating‐Base Bipolar Junction

Advanced Functional Materials, EarlyView.
A floating‐base bipolar junction photodetector enables multidimensional spectral encoding through synergistic gate‐ and drain‐bias modulation of interfacial barrier matching. The resulting complementary spectral responses form a diverse, weakly correlated response matrix, enabling robust and high‐fidelity spectral reconstruction even at sub‐nanoampere ...
Sang‐Hyeon Lee, Junho Min, Yonas Tsegaye Megra, Min‐Hye Jeong, Hwi Je Woo, Jaewon Han, Junheon Ha, Gyunghyun Jang, Young Jae Song, Hyun‐Soo Ra, Hoon Hahn Yoon, Jong‐Soo Lee   +11 more
wiley   +1 more source

Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership

Jurnal Literasi Akuntansi
Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tunneling incentive dan tax haven terhadap transfer pricing dan untuk mengetahui pengaruh kepemilikan asing dalam memperkuat atau memperlemah hubungan tunneling incentive dan tax haven terhadap transfer pricing.
Sari Apriliyani, Jobelina Jelma Ribeiro Soares   +1 more
openaire   +1 more source

Insulating‐Passivating Interfaces for Narrow‐Bandgap Tin‐Lead Perovskites Enable High‐Photovoltage in Single‐ and Double‐Junction Solar Cells

Advanced Functional Materials, EarlyView.
Combining field‐effect surface passivation of a narrow‐bandgap tin–lead perovskite by diammonium ions with introducing oleyl‐based amphiphiles to create insulating interface layers between the absorber and the adjacent hole and electron transporting layers increases the open‐circuit voltage to 91.5% of the detailed‐balance limit and enhances the power ...
Vishnu Vijayakumar, Christ H. L. Weijtens, Laura Bellini, Nick R. M. Schipper, Isabella Taupitz, Maxim Simmonds, Johannes C. Lambooij, Anuja Vijayan, Lana M. Kessels, Simon V. Quiroz Monnens, Guus J. W. Aalbers, Willemijn H. M. Remmerswaal, Stefan C. J. Meskers, Shuaifeng Hu, Junke Wang, Martijn M. Wienk, Henry J. Snaith, Steve Albrecht, René A. J. Janssen   +18 more
wiley   +1 more source