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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business
Paul Usmany
Universitas Pattimura, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Comparative Study Of Financial Behavior Of College Students In Southeast Asia Paul Usmany; Fitri Novilia; Ani Pujiati; Rieneke Ryke Kalalo; Agnes Soukotta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7589

Abstract

In measuring the good or bad financial behavior of each student sampled through an online questionnaire, researchers measured it using the smart PLS 4.0 analysis tool with the standard that the higher the influence of student Financial Behavior in each country that is the object of research influences Investment Decisions, the better the Financial Behavior of a student (Sugiyono 2019). This research is a quantitative research with an explanatory approach, namely an approach that makes previous research the spearhead in building argument construction in the article being worked on (Jonathan Sarwono 2016) & (Abdurahman 2016). The data used in this study are primary data that researchers obtained through the distribution of online questionnaires with the same 10 questions for each student who was the object of the sample in the three countries.
Good Corporate Governance Mediates The Effect of Taxes on Transfer Pricing In Creating a GOLD Indonesia 2045 Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8717

Abstract

Transfer pricing (TP) practices by multinational corporations (MNCs) are a crucial issue in tax administration that has the potential to reduce the domestic tax base, a significant threat to state revenue collection efforts needed to realize Indonesia Emas 2045. This study aims to examine the mediating role of Good Corporate Governance (GCG) in the relationship between taxes (proxied by tax rates) and corporate decisions to conduct transfer pricing . Based on Agency Theory , differences in interests between principals (owners/tax authorities) and agents (management) can encourage aggressive TP practices aimed at minimizing tax burdens. GCG, through principles such as transparency, accountability, and independence, is expected to act as an effective internal and external monitoring mechanism . The proposed research method is a quantitative approach with path analysis on data from MNC companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The expected results are to prove that GCG not only weakens the tax incentives for aggressive TP (moderation role), but also forms a more responsible channel in determining transfer prices that is in line with the Arm's Length Principle . These findings will emphasize that the synergy between strict tax regulations and strong GCG implementation is key to ensuring sustainable tax compliance, creating a healthy investment climate, and supporting state financial accountability which is vital for achieving Indonesia's long-term development vision.
Co-Authors Agnes Soukotta Ani Pujiati Fitri Novilia Rieneke Ryke Kalalo