This research aims to examine the influence of Tax, Profitability, Tunneling Incentive and Bonus Mechanism on Transfer Pricing Decisions. The object of this research is Consumer Non Cyclicals companies listed on the Indonesian stock exchange in 2017-2022. By using the purposive sampling method, total sample for this research was 12 companies with a total of 72 observations. The independent vari…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampl…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
Bundle is one strategy that can be done by Internet Service Providers to minimize costs and maximize profits. This study discusses the bundle pricing model based on the stone geary utility function and the exponential utility function for high demand and low demand heterogeneous consumers by using three financing schemes, namely flat fee, usage based and two part tariff to obtain the maximum le…
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Underpricing adalah kondisi harga saat penawaran perdana lebih rendah dibanding harga di pasar sekunder. Penelitian ini bertujuan untuk mengetahui pengaruh informasi keuangan dan non keuangan yang berupa Debt to Equity Ratio (DER), Return on Equity (ROE), reputasi underwriter, serta persentase penawaran saham terhadap underpricing pada perusahaan yang melakukan Initial Public Off…
Pada penelitian ini dibentuk model modifikasi bundle-pricing pada skema pembiayaan internet berdasarkan fungsi utilitas Cobb-Douglas dan quasi-linier dengan jenis pembiayaan berupa flat fee, usage based, dan two-part tariff. Model modifikasi melibatkan fungsi utilitas yang mempertimbangkan tingkat kepuasaan konsumen pada penjualan produk layanan. Sebelum menentukan model terlebih dahulu dit…
Model bundle pricing dikembangkan untuk memberikan manfaat maksimal kepada ISP dan konsumen. Penelitian ini bertujuan untuk memperoleh skema pembiayaan internet yang lebih optimal pada pemodelan bundle pricing pada tiga skema pembiayaan berdasarkan fungsi utilitas perfect substitute dan bandwidth untuk konsumen homogen dan heterogen yang dapat menguntungkan ISP dan konsumen. Solusi yang di…