This study aims to analyze the influence of Taxes, Exchange Rate, Profitability, and Tunneling Incentive on Company Decisions to Make Transfer Pricing in manufacturing companies. The dependent variable in the study is transfer pricing while the independent variables in this study are tax, exchange rate , profitability, and tunneling incentive . The sample was chosen using a purposive sampling method with certain criteria. In accordance with the required data, namely secondary data, this data collection method uses documentation techniques based on the 2013-2017 financial statements. So that a sample of 17 manufacturing companies can be obtained. The results of the analysis of this study indicate that taxes affect the transfer pricing decision. Exchange rates and profitability have no effect on transfer pricing decisions. While the tunneling incentive affects the transfer pricing decision . AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh Pajak, Nilai Tukar, Profitabilitas, dan Insentif Tunneling terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing di perusahaan manufaktur. Variabel dependen dalam penelitian ini adalah transfer pricing sedangkan variabel independen dalam penelitian ini adalah pajak, nilai tukar, profitabilitas, dan insentif tunneling. Sampel dipilih menggunakan metode purposive sampling dengan kriteria tertentu. Sesuai dengan data yang diperlukan, yaitu data sekunder, metode pengumpulan data ini menggunakan teknik dokumentasi berdasarkan laporan keuangan 2013-2017. Sehingga sampel dari 17 perusahaan manufaktur dapat diperoleh. Hasil analisis penelitian ini menunjukkan bahwa pajak mempengaruhi keputusan penentuan harga transfer. Nilai tukar dan profitabilitas tidak berpengaruh pada keputusan penentuan harga transfer. Sedangkan insentif tunneling mempengaruhi keputusan penentuan harga transfer.

The development of ICT offers an improvement in the quality of education. The use of ICT greatly contributes to the improvement in the quality of education. ICT provides various facilities in obtaining information. The easiness of obtaining information can improve the quality of the learning process. However, behind the benefits derived from the use of ICT, there is concern about plagiarism. Plagiarism is strictly prohibited in the world of education. The sanctions imposed for the action is even set in the Law. The Formulation of Problems: How is the development of ICT in education?, How is the view of plagiarism among students? The research objective is to analyze the development of ICT in education. This research uses a qualitative research method comprising of the data collection, data reduction, data presentation and conclusion. The results of the analysis indicate that 43.24% of respondents intentionally commit plagiarism. Most of informants in the research state that the respondents know that the students commit plagiarism. The use of the Garuda portal and turnitin.com portal may prevent the plagiarism among students from happening

<p>Despite of the numerous researches of English language teaching, there are not many researches about teaching English to students with hearing impairment, thus this research is implemented. The objectives of the research are to: (1) describe the implementation of teaching and learning English in XI grade students of SLB-B in Surakarta (2) identify the problems faced by teacher and students in the process of teaching and learning English, and (3) find out the students’ proficiency level in English. This research used qualitative naturalistic method. The data were collected through observation, interview, and document collecting. Coding was used in analyzing the data. The research finding shows that the students with hearing impairment are also able to understand English as long as the teacher uses various teaching method which are suitable with them. The students’ problems are coming from of their lack of language input which results in their imperfect pronunciation and limited vocabulary.</p>

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Kegiatan belajar merupakan salah satu kegiatan wajib yang ada setiap Universitas. Di lingkungan Universitas di berbagai negara quality teaching and learning menjadi fokus utama. Orang berusaha memberi inovasi berbagai pendekatan belajar mengajar  yang efektif dikaitkan sesuai dengan keperluan proses kegiatan belajar mengajar dan harapan wali murid. Peningkatkan kualiatas serta hubungan kegiatan belajar dan mengajar di Universitas, khususnya pada jenjang strata program studi S1 di indonesia. Berbagai macam jenis metode kegiatan belajar mengajar Problem Based Learning (PBL) menjadi pilihan yang akan diterapkan dalam proses kegiatan belajar mengajar. Adapun tujuan dalam penelitan ini adalah sebagai berikut untuk mengetahui Efektivtas  Model  Kegiatan belajar mengajar  PBL Pada Mata Kuliah  Teori Makro Ekonomi. Penelitian eksperimen dengan menggunakan metode  kelas ekperimen dan kelas kontrol, dimana kelas eksperimen menggunakan metode PBL dan kelas kotrol memakai metode ceramah dan diskusi. Analisis data Uji efektivitas pada penelitian ini iyalah dengan tahap analisis data nilai hasil tes kognitif mahasiswa dengan menggunakan  T-test Dua Sampel Independen. Hasil penelitian nilai sig uji t memberikan hasil H1 tidak ditolak. Dari pernyataan tersebut terdapat tidak ada persamaan rata-rata nilai tes hasil belajar antara kelas kontrol dan kelas eksperimen. Hal tersebut menunjukkan bahwa hasil belajar kelas eksperimen lebih baik daripada kelas control sehingga dapat ditarik kesimpulan bahwa Model  Kegiatan belajar mengajar  PBL efektiv diterapkan  Pada Mata Kuliah  Teori Makro Ekonomi.