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All Journal Journal International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Hety Devita
Universitas Mulia Balikpapan, Indonesia
Education Mathematics Social Sciences Other

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TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN-DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACT ON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward-looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
NAVIGATING THE MULTIFACETED LANDSCAPE OF DIGITAL TRANSFORMATION IN HIGHER EDUCATION: TECHNOLOGICAL ADOPTION, PEDAGOGICAL SHIFTS, AND SOCIOECONOMIC IMPLICATIONS IN INDONESIA Hety Devita; Zainuddin Zainuddin; Yance Manoppo; Husna Amin; Mohammad Ahmad Bani Amer
International Journal of Teaching and Learning Vol. 1 No. 4 (2023): DECEMBER
Publisher : Adisam Publisher

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The landscape of higher education is undergoing a profound transformation driven by the omnipresence of digital technology. This research delves into the multifaceted dimensions of digital transformation in Indonesian higher education, focusing on technological adoption, pedagogical shifts, and socioeconomic implications. Our findings, derived from a diverse group of stakeholders within the sector, illuminate a complex tableau of opportunities and challenges. The research reveals that approximately 78% of respondents affirm integrating digital tools and platforms in their academic institutions, marking a substantial technological adoption. This adoption encompasses a remarkable 65% of respondents reporting the presence of Learning Management Systems (LMS), reflecting the centrality of technology in content delivery and student engagement. Pedagogical shifts emerge as a significant theme, with 72% of respondents acknowledging changes in their teaching methods. A noteworthy 61% employ blended learning strategies, ushering in a shift from traditional lecture-based pedagogies to interactive, student-centered models. These transformations underscore the commitment to enhancing the student learning experience and fostering critical thinking. Socioeconomic implications cast a dynamic shadow, with 58% of respondents recognizing the potential of digital education to bridge socioeconomic gaps. However, concerns expressed by 42% regarding the digital divide highlight the challenges in ensuring equitable access to educational opportunities. As higher education in Indonesia continues to navigate the digital terrain, this research underscores the need for a nuanced approach that leverages technological opportunities while addressing the challenges of equitable access and pedagogical innovation.
Co-Authors Dwi Koerniawati Hasibuan, Renika Husna Amin Irwan Musriza Harahap Loso Judijanto Mohammad Ahmad Bani Amer Yance Manoppo Zainuddin Zainuddin