This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel.  The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.

<em>Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at <a href="http://www.idnfinancials.com">www.idnfinancials.com</a> and stock price data from <a href="http://www.finance.yahoo.com">www.finance.yahoo.com</a>. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.</em>

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.

Saat ini, informasi atas aktivitas transfer pricing yang dilakukan oleh perusahaan multinasional menjadi minat praktisi dan akademisi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi bagi praktisi dan akademisi dalam memahami lebih dalam aktivitas transfer pricing dari sudut pandang akuntansi, pajak dan hukum. Terdapat beberapa tahap dalam pelaksanaan kegiatan kepada masyarakat ini. Tahapan pertama diawali dengan tahap perencanaan melalui diskusi antara moderator dan narasumber terkait dengan konsep pelatihan yang dilakukan baik secara teknik maupun substansi. Selain itu, di tahap ini dilakukan koordinasi untuk semua anggota tim terkait dengan penyelenggaraan kegiatan. Tahap kedua adalah diskusi materi oleh narasumber yang dipandu oleh moderator dan tanya jawab dari peserta kepada narasumber. Berdasarkan umpan balik yang diperoleh dari partisipan, kegiatan ini memberikan manfaat bagi partisipan dalam memperoleh pengetahuan atas aktivitas transfer pricing yang lebih komprehensif yang berguna dalam mempelajari transfer pricing lebih mendalam.