The Sale and Purchase Agreement (PPJB) is a provisional preliminary or preliminary agreement that aims to bind the parties, namely the sellers and buyers due to the requirements in the land sale and purchase process that have not been fulfilled for the implementation of the Sale and Purchase Deed (AJB) in front of the Land Deed Making Officer (PPAT). Based on the background that has been explai…
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh capital intensity dan transfer pricing terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor industrial yang terdaftar di BEI selama periode 2021–2024. Dengan analisis data menggunakan regresi linear berganda dan pendekatan MRA melalui program EViews 13. Hasil penelitian menunj…
Faculty of Economics and Business Islamic University of Riau Pekanbaru This research aims to determine the effect of job transfers and promotions on employee performance at PT Karya Lintau Anugrah. The population in this study was 102 employees. Sampling used the proportional statified sampling method, which is a method of drawing samples for a population that has heterogeneous characteristics…
Solar energy is used as a potential alternative energy source, especially seen from the source that emits energy in very large quantities and takes a long time. Solar energy is converted into electrical energy using solar panels. The performance of the solar panel depends on the surface temperature of the panel because the semi-conductor material in the panel is very sensitive to temperature ch…
This research focuses on waste management by the Waste Management Technical Implementation Unit in Mandau District, Bengkalis Regency by highlighting existing problems. The problems identified are people throwing illegal rubbish right in the median of Jalan Sudirman, overloaded rubbish dumps, and low public awareness of keeping the environment clean. The aim of this research is to conduct an an…
Tujuan dari penelitian ini yaitu untuk menguji dan menganalisis pengaruh variabel deferred tax, capital intensity, dan transfer pricing terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Populasi pada penelitian ini sebanyak 125 perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel penelitian…
Water gates are essential infrastructure in water resource management, particularly in regulating water flow for irrigation, flood control, and power generation. In the era of the Internet of Things (IoT), the integration of information technology with physical infrastructure presents significant opportunities to enhance the efficiency and management of water gates. In this research, we propose…
The application of the merit system through promotion of job transfers in Indonesia has not been fully based on competence, aspects of justice and educational background of the state civil apparatus. Especially in the promotion and mutation of ASN, there are still many indications of a spoil system based on the basis of kinship, likes and dislikes. This research method is qualitative, with data…
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Khususnya perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini merupakan penelitian kuantitatif dengan jumlah populasi sebanyak 86 perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampl…