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All Journal Jurnal Ilmiah Kesehatan Masyarakat : Media Komunikasi Komunitas Kesehatan Masyarakat Jurnal Indonesia Sosial Sains
beatrice, michelle
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences

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The Effect of Profitability, Tunneling Incentive, Good Corporate Governance, and Intangible Assets on Transfer Pricing in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021 – 2023 Beatrice, Michelle; Setyarini, Yulia
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1888

Abstract

Transfer pricing is a strategy employed by companies to shift tax burdens, particularly among entities with special relationships. Although legally permissible when conducted in accordance with the arm’s length principle and business norms, this practice is often misused as a means of tax avoidance, potentially reducing state revenue. This study aims to examine the effect of profitability, tunneling incentive, good corporate governance, and intangible assets on transfer pricing in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research utilizes secondary data obtained from the annual reports of 113 companies, with purposive sampling applied to select 82 companies as the research sample. Data analysis was conducted using multiple linear regression with SPSS version 27. The results reveal that profitability and tunneling incentive have a significant negative effect on transfer pricing, while good corporate governance has a significant positive effect. In contrast, intangible assets show no significant effect on transfer pricing. These findings highlight the importance of strengthening corporate governance and monitoring transfer pricing practices to prevent misuse that could harm state revenue.
Pajanan Timbal Terhadap Tingkat Kecerdasan Anak Hmkm, Seminar Nasional; arianty, marshela; beatrice, michelle; wulandari, suci
Jurnal Ilmiah Kesehatan Masyarakat : Media Komunikasi Komunitas Kesehatan Masyarakat Vol 12 No 2 (2020): JIKM Vol. 12, Edisi 2, Mei 2020
Publisher : Public Health Undergraduate Program, Faculty of Health Science, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52022/jikm.v12i2.59

Abstract

Latar belakang: Keracunan timbal menyebabkan penyakit organ multisistemik dengan gejala non spesifik pada kelainan neurologis, seperti penurunan IQ (intelligence quotient), ketidakmampuan belajar, pertumbuhan yang lambat, hiperaktif, perilaku antisosial, pendengaran terganggu serta pada tingkat paparan yang tinggi dapat menyebabkan ADHD (Attention-Deficit/ Hyperactivity Disorder). Artikel ini bertujuan untuk mengetahui bahaya pajanan timbal terhadap tingkat kecerdasan anak.Metode: Merupakan systematic review dengan sumber data penelitian ini berasal dari 6 jurnal elektronik (DOAJ, ScienceDirect, CDC, NCBI, Springer Link, Proqeust). Inklusi jurnal termasuk; publikasi kurang dari 20 tahun kebelakang, diutamakan jurnal internasional, jurnal keracunan timbal yang berhubungan dengan penurunan kecerdasan, dan jurnal dengan kadar timbal dalam darah < 10 µg/dL. Didapatkan 29 jurnal yang terdiri dari 22 jurnal berbahasa Inggris dan 7 jurnal berbahasa Indonesia. Kata kunci yang digunakan yaitu keracunan timbal, lead exposure, lead poisoning, systematic review, children, Intelligent Quotient (IQ). Hasil: Faktor yang signifikan pada penelitian ini, yaitu faktor lingkungan rumah dan pendidikan orangtua. Kadar timbal dengan penurunan IQ tertinggi dari empat negara yaitu di Negara Amerika dengan penurunan IQ tujuh kali lipat. Kesimpulan: Dapat disimpulkan bahwa keracunan timbal dapat mempengaruhi kecerdasan. Adanya timbal dalam darah ≥5 µg/dL dapat menurunkan IQ sebesar ≥7,4 kali. Kata kunci: Anak, Darah, Kecerdasan, Pajanan timbal Lead Exposure To The Level Of Intelligence Children AbstractBackground: Lead poisoning causes multisystemic organ disease with non-specific symptoms of neurological disorders, such as decreased IQ (intelligence quotient), learning disabilities, slow growth, hyperactivity, antisocial behavior, impaired hearing and high levels of exposure can cause ADHD (Attention-Deficit / Hyperactivity Disorder). This article aimed to know the danger of lead exposure to the level of intelligence of children.Method: This article is a systematic review with the source data of this research comes from 6 electronic journals (DOAJ, ScienceDirect, CDC, NCBI, Springer Link, Proqeust). Include journal entries; publication less than 20 years back, preferably international journals, lead poisoning journals related to decreased intelligence, and journals with blood lead levels <10 μg / dL. There are 29 journals consisting of 22 English-language journals and 7 Indonesian-language journals. Keywords used are lead poisoning, lead exposure, lead poisoning, systematic review, children, Intelligent Quotient (IQ).Results: Significant factors in this study, namely poor environmental factors and parent education. Lead levels with the highest IQ decline from four countries namely in the United States with a sevenfold decrease in IQ.Conclusion: It can be concluded that lead poisoning can affect intelligence. The presence of lead in blood ≥5 μg / dL can decrease IQ by ≥7.4 times.Keyword: Child, Blood, Intelligence, Lead exposure
Co-Authors arianty, marshela Hmkm, Seminar Nasional Suci Wulandari Yulia Setyarini, Yulia