This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling technique in the research used the purposive sampling method. This research uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS 24 program. The results of this study indicate that simultaneously the variables of defererred tax expense, tax planning, managerial ownership affect earnings management. Whereas partially deffered tax expense affect earnings management, tax planning and managerial ownership do not affect earnings management. Institusional ownership is able to influence (weaken) the relationship between deffered tax expense on earnings management, institusional ownership is able to influence (strengthen) the relationship between managerial ownership on earnings management, but institusional ownership is not able to influence the relationship between tax planning on earnings management

The purpose of this study begins with an analysis to see how the disclosure of corporate social responsibility during the covid19 pandemic, then continues with an analysis to see what factors affect the disclosure of corporate social responsibility. This study uses a sample of 150 non-financial companies listed on the IDX in 2012-2020. The analytical tool used in this study is panel data regression with a random effect model. The results showed that the variables of audit committee composition, ownership concentration, management participation, return on assets, return on equity, debt and number of employees did not have a positive effect on the disclosure of corporate social responsibility. Meanwhile, the variables of the board of commissioners meeting and the total balance sheet have a positive effect on the disclosure of corporate social responsibility.

The purpose of this study is to improve competitiveness in Brebes District. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products available in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activities undertaken show considerable prospective improvements, including increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial innovation. As a supporting factor, including the Brebes District Government which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastructure needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, although there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and industry groups.

This study investigates the relationship between deposits growth (DG), bank capital (TIER1), credits growth (CG), loan loss provision to asset (LLPA), net interest margin (NIM), and bank risk which proxied by SDROA, SDROE, and ZSCORE. The analysis in this paper uses 11 samples of listed banks in Indonesia Stock Exchange (IDX), which are carried out at the annual level from 2006 to 2018. The results indicate that the influence of bank capital (TIER1), credits growth (CG), and loan loss provision to asset (LLPA), are always persistent and significant. According to the results of this paper, the influence of deposits growth (DG), bank capital (TIER1), and credits growth (CG), on bank risk, tends to be negative since the bank risk proxy is SDROA or SDROE, while the influence of loan loss provision to asset (LLPA) and net interest margin (NIM), on bank risk, tends to be positive since the bank risk proxy is ZSCORE. However, the result of this study also shows that bank risk proxies do react differently to the determinants of bank risk.