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This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

This study examines the impact of nationality on civil legal status in mixed marriages, particularly in Indonesia and several other countries. Mixed marriages, involving two individuals of different nationalities, often present complex legal issues, especially concerning property ownership, inheritance rights, and the nationality of children. In Indonesia, foreign nationals face various restrictions regarding land and property ownership, and there are temporary provisions for dual nationality for children born from mixed marriages. In a global context, differences between countries following jus soli and jus sanguinis principles also affect the status of children and inheritance rights. This research uses a comparative approach by analyzing civil law regulations in countries such as the United States, the United Kingdom, Japan, and Saudi Arabia. The findings show that Indonesia’s civil law system requires reforms to be more accommodating to the globalization phenomenon and the increasing number of cross-national marriages. Recommendations include harmonizing national regulations with international law, implementing more flexible dual nationality policies, and strengthening protections for the rights of mixed couples in property ownership and inheritance.

This study explores the implications of citizenship on land ownership rights within Indonesian agrarian law. It examines how citizenship status affects the rights to land ownership, focusing on the legal framework established by Indonesian laws, including the Basic Agrarian Law (UUPA) and other relevant regulations. The study employs a qualitative approach, utilizing literature review and case analysis to identify key issues and challenges in the implementation of land ownership laws. Findings reveal that full land ownership rights are exclusively granted to Indonesian citizens, while foreign nationals face significant restrictions. The research highlights several challenges in legal implementation, including bureaucratic inefficiencies and inconsistencies between laws and practical applications. The paper concludes with recommendations for regulatory reforms, improved administrative processes, and enhanced transparency to better support both domestic and foreign stakeholders in land ownership. These recommendations aim to address existing problems and facilitate a more equitable and efficient land management system in Indonesia.

Investment is an essential instrument for capitalist countries to boost the national economy and create job opportunities for the community. Investment in Indonesia began with Foreign Investment Law No. 56 of 1964, which was later updated with Foreign Investment Law No. 25 of 2007 in line with the times. To increase investor interest in entering Indonesia, the government enacted Job Creation Law No. 11 of 2020, which was further updated through the Job Creation Law up to 2023. Due to the complexity and increasing number of investors facing obstacles such as land acquisition and regional policies, a Presidential Regulation on National Strategic Projects (PSN) was issued. The government's hopes and expectations for smooth investor operations do not always align with implementation. Specifically, PSNs often result in agrarian conflicts for local residents whose land is taken over for PSN purposes. In the context of investment in Batam, particularly the Rempang Eco-City Development Plan in the Rempang-Galang area, clashes occurred and drew national attention and concern from various experts when land measurements began by PT MEG, escorted by the Joint Team comprising police, TNI, and the Ditpam Batam Management Agency (BP Batam). They have not reached an agreement but are already being pushed for swift execution. The obstacles to investment in the PSN Rempang Eco-City include conflicts arising from legal uncertainties over land ownership since the administrative change from Bintan Selatan District to Batam City, becoming Galang District since 1980. Represented by their legal counsel LBH GP Asnhor, they demand legal certainty over their ancestral land to be issued certificates, enabling fair and humane compensation. This demand has been submitted to President Joko Widodo regarding the request for land legality for the villages on Rempang Island, Galang Island, and New Galang Island on behalf of the chairman of the Local Indigenous People's Relatives (KERAMAT) Gerisman Ahmad. Due to these obstacles and conflicts, the central government, through President Joko Widodo, issued Presidential Regulation No. 78 of 2023 on Handling Social Community Impacts in the Context of Land Provision for National Development. However, as of July 2024, there has not been a comprehensive agreement between the community, the Batam City government, and the head of BP Batam. The government is taking a softer approach by personally approaching residents to relocate to Tanjung Banon, where four model houses have been provided as promised incentives for those willing to move.

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

One of the barometers used by investors to invest in the capital market is by looking at the high level of liquidity. The higher the liquidity of a market, the easier it will be for investors to sell and buy assets according to their portfolio needs and market developments. By evaluating and analyzing the determinants of market liquidity in Indonesia, it can be concluded which factors can affect market liquidity positively or negatively. This study aims to analyze whether variables such as return volatility, market return, and foreign ownership have an influence on market liquidity recorded in the Indonesia Stock Exchange (IDX) from January 2012 to December 2023. This research uses secondary data as a data source and a quantitative approach method. The population used in this study is companies listed in the Business-27 index. The sampling technique used in this study is a purposive sampling method. The results of this study show that return volatility has a positive and significant effect on market liquidity, market return has a negative and insignificant effect on market liquidity, and foreign ownership has a negative and significant effect on market liquidity.

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.

The purpose of this study is to ascertain how ownership structure affects dividend policy. The study's sample consisted of 22 mining businesses that were listed between 2021 and 2023 on the Indonesia Stock Exchange. Purposive sampling and panel data regression analysis were the sample strategies used in the investigation. The control variable was profitability, while the dependent variable was dividend policy. The independent variables were government, institutional, and foreign ownership. The findings demonstrate that dividend policy is negatively impacted by foreign ownership and profitability. Dividend policy is not significantly impacted by institutional ownership or the government. It is intended that by focusing on the amount of profit made such that shareholders receive dividend yield, this study would have ramifications for management of businesses. Prospective investors are also anticipated to use this study as a source of information to determine the amount of profit and dividend yield that the firm provides to its shareholders.

This journal discusses the impact of TikTok's $1.5 billion USD acquisition of Tokopedia shares. Following the closure of TikTok Shop in Indonesia due to licensing issues, ByteDance (TikTok's parent company) re-entered the Indonesian e-commerce market through an investment in Tokopedia. This acquisition has sparked speculation about the collaboration and its impact on Indonesia's digital industry. Tokopedia will manage TikTok Shop in Indonesia, while TikTok will continue to operate as a social media platform. Concerns have arisen about potential monopoly and China's geopolitical influence, given ByteDance's close ties with the Chinese government. Issues of data ownership and security have also been highlighted as serious threats. This article emphasizes the importance of vigilance against foreign influence and its impact on Indonesia's economic sovereignty, drawing parallels to historical experiences such as the Trojan Horse, which illustrates the dangers of complacency.

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

Land ownership rights are one of the fundamental human rights. However, land ownership rights for Indonesian citizens who marry foreigners are specifically regulated in Indonesian laws and regulations. These provisions aim to maintain state sovereignty and prevent land control by foreign parties. Based on Indonesian laws and regulations, Indonesian citizens who marry foreigners can only have rights to certain land, namely use rights, rental rights for buildings, ownership rights to apartment units, and ownership rights to residential or residential houses. Ownership rights to land can only be owned by Indonesian citizens. This research aims to examine the regulation of land ownership rights for Indonesian citizens who marry foreigners in Indonesian legislation. The law regarding mixed marriages is regulated in Article 57 of Law Number 1 of 1974 concerning Marriage. In essence, mixed marriages allow Indonesian citizens to choose the citizenship they will follow, whether the citizenship of the husband or wife, in line with the provisions of Article 26 of Law Number 12 of 2006 concerning Citizenship of the Republic of Indonesia. Indonesian citizens who undergo mixed marriages have the possibility to create a marriage agreement that allows the separation of property between spouses during the marriage period, while maintaining their citizenship status..    

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.  

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.    

Maulana Habibullah Nim:17230027, S1-Accounting Department, 2022, The Effect of Profitability and Foreign Ownership on Firm Value in Manufacturing Companies on the Indonesia Evek Stock Exchange for the 2016-2020 period.  This study aims to determine the Effect of Profitability and Foreign Ownership on Firm Value and this study aims to determine how much influence. Methods of data collection through questionnaires and literature study. The analytical method used is multiple regression analysis. The sample technique used was purposive sampling of 27 companies. The research results obtained based on the partial test (t test) obtained: Based on the results of the first hypothesis testing partially Profitability proxied by Return on Assets has a significant effect on company value in manufacturing companies listed on the Indonesian stock exchange Based on the results of testing the second hypothesis partially Profitability proxied by Return on Equity has no effect on firm value in manufacturing companies listed on the Indonesian stock exchange Based on the results of testing the third hypothesis partially, foreign ownership has a significant effect on firm value in manufacturing companies listed on the Indonesian Stock Exchange Based on the results of hypothesis testing fourthly simultaneously Profitability proxied by ROA and ROE as well as foreign ownership jointly has a positive and significant effect on company value in manufacturing companies listed on the Indonesian stock exchange.

The sale and purchase of ships carried out by institutions with Indonesian citizenship and foreign countries must pay attention to various basic principles regulated by the government. These basic principles are used and must be established for the preparation of a contract so that the parties avoid things that can harm both the seller and the buyer in terms of administration in government. The administration of buying and selling ships is included in the class of buying and selling goods whose legality of ownership must be in accordance with the standards set by the government. When buying and selling or procurement contracts are regulated based on international private law which contains several theories related to the preparation of an agreement or contract. If a ship purchase agreement does not fulfill one of the administrative elements set by the government, the agreement is considered invalid or canceled. The validity of an agreement that has been made by the parties according to Gunawan Wijaja, namely the agreement must contain validity, both the validity of which is questioned by one of the parties or other matters. In implementing the sale and purchase agreement of ships between Indonesia and foreign countries, it must be by the provisions of the sale and purchase agreement that has been determined, which can refer to agreements in international private law. It is hoped that the government of both Indonesia and foreign countries can make a wise decision in determining the cancellation of an agreement by examining or exploring further the causes of the cancellation of the sale and purchase agreement.  

This study examines the correlation between corporate governance and voluntary disclosure of information. The sample used was companies that conducted an IPO on the Indonesia Stock Exchange in 2018. Using purposive sampling technique, 129 data were obtained. The analytical tool used was multiple regression analysis with SPSS version 25. The study found that the number of board of directors influenced voluntary disclosure of information, while foreign  ownership, institutional ownership, management  ownership, public share ownership, independent commissioners, and audit committees were not found to influence voluntary disclosure.GCG, . voluntary disclosure, foreign   ownership, institutional ownership 

This study aims to analyze and evaluate the management of public ownership (milkiyah 'ammah) and state ownership (milkiyah daulah) in Indonesia. This study describes in a qualitative descriptive way the current management of public ownership and state ownership in Indonesia. The theoretical approach is used for the Islamic economic system approach which assesses the practical implementation of the management of shared wealth and the wealth of the Indonesian State. The data used in this study are secondary data obtained from literature, journals and information related to Indonesia's wealth. The data collection technique used is library research. And this study uses a comparative analysis of the implementation of public ownership management and state ownership management that is not in accordance with ownership management in Islam. Evidence shows that public ownership and state ownership are not fully managed by the State of Indonesia, it appears that shared ownership in the form of water, fire and pasture is managed by individuals and institutions of foreign parties who have the capital to privatize public ownership. This will have an impact on the unequal distribution of income earned by people who have capital and those who do not have capital, so that it will have an impact on prosperity that most Indonesian people cannot have. As an evaluation and solution, it is necessary to implement an Islamic economic system in managing joint ownership and control of the Indonesian state.

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.