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PENGARUH BEBAN PAJAK, INTANGIBLE ASSETS, PROFITABILITAS, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Periode tahun 2014-2016) Anisyah, Fitri; Ratnawati, Vince; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect the of tax expense, intangible assets, profitability, tunneling incentive, and bonus mechanism to transfer pricing at manufacturing company which are listed on Indonesia Stock Exchange 2014-2016. The samples used in this study were 36 manufacturing companies. Sampling method in this study obtained by using purposive sampling method. Hypothesis test in this study use logistic regression with t test and coefficient of determination tested by using SPSS 21. The result of this study shows that tax expense, profitabilitity, tunneling incentive has an effect on transfer pricing. While also, intangible assets and bonus mechanics didn’t effect the transfer pricing.Keywords: Tax Expense, Intangibel Assets, Profitability, Tunneling Incentive, Bonus Mechanics, Transfer Pricing.
PENGGUNAAN MAJAS DALAM TEKS CERPEN SISWA KELAS XI SMA NEGERI 2 PAYAKUMBUH Anisyah, Fitri; Gani, Erizal; Tamsin, Andria Catri
Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 7, No 3 (2018): SERI B
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.139 KB) | DOI: 10.24036/100716-019883

Abstract

ABSTRACT The objectives of this study were to describe (1) the types of masters found, (2) the types of majas that emerged, (3) the slightly emerging type of masters, (4) knowing the types of majas that never appeared, (5) the short story text students of SMAN 2 Payakumbuh class XI. The data in this study is the masters which is contained in the text of the students of the class XI SMAN 2 Payakumbuh. the source of this research data is an official document in the from of the text clusters of students class XI MIPA 3 SMAN 2 Payakumbuh which is collected and archived by Indonesian teachers semester one academic year 2017/2018. Data were collected using documentation study. Based on the result of the research, it can be concluded that (1) found 13 types of masters used; (2) the emerging masters are hyperbolic masters; (3) the slightly emerging masters are antitheses, litotes, paralipsis, zeugma, metonimia, allusions, and inversions; (4) the types of majas that never arise are allegory, irony, paranomasia, sinekdoke, euphemism, ellipsis, gradation, alliteration, antanaclasis, and kiasmus; and (5)  there are findh seven atmosphere of appearance of majas in the text of short story of student of class XI SMAN 2 Payakumbuh. Kata kunci: teks cerpen, majas, suasana