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This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the economy, particularly in areas like Denpasar City, which serves as a central hub of economic activity in Bali. However, the COVID-19 pandemic posed significant challenges, severely impacting MSMEs’ net income. Declining purchasing power, mobility restrictions, and economic uncertainty forced business owners to struggle for survival. This highlights the need to understand the factors affecting MSMEs’ income in order to formulate strategic solutions. This study employs a quantitative associative approach to examine the influence between two or more variables. A sample of 100 MSMEs was selected using a proportional stratified random sampling technique based on the distribution of MSMEs across districts and business types. The results show that own capital, pricing, working hours, and access to the People's Business Credit (KUR) significantly affect MSME income in Denpasar City. Own capital is found to be the most dominant factor, followed by pricing and working hours. Access to KUR also plays an important role by providing easier access to additional capital, enabling business expansion and productivity improvement. Furthermore, the study confirms that competitive pricing and effective pricing strategies can enhance competitiveness and increase income. Longer working hours positively influence income by providing more opportunities to serve customers. Overall, access to KUR facilitates capital availability, ultimately supporting MSME growth and income in Denpasar City. Keywords: MSME Income, Denpasar City

This research focuses on Kafe Lacosta in Kota Metro, examining its business strategy implementation using the Blue Ocean Strategy approach to navigate the increasingly competitive market landscape. The study aims to explore and evaluate how Kafe Lacosta applies the Blue Ocean Strategy framework to tackle the competition it faces. As competition in the café sector intensifies, business owners are required to adopt innovative strategies to sustain and grow their enterprises. This research adopts a descriptive qualitative method, utilizing data collection techniques such as observation, interviews, and documentation. The analysis is conducted through tools like the Four Actions Framework, the Eliminate-Reduce-Raise-Create (ERRC) grid, the Strategy Canvas, and the Blue Ocean Idea Index. The results indicate that Lacosta MSME has initiated the Blue Ocean Strategy, particularly through product innovation, service enhancement, and promotional activities. Nonetheless, pricing remains a challenge that needs further attention. In general, applying the Blue Ocean Strategy has enabled Lacosta to develop distinctive value propositions to address market competition, especially by offering affordable value to its customers.  

This study examines Topten Printing, a printing company based in Metro City that offers diverse printing services characterized by competitive pricing, high-quality output, and efficient service. The research addresses the challenge of sustaining competitiveness amid rising market competition and evolving customer preferences. The objective is to analyze the company’s existing competitive strategies and propose viable alternatives for future growth. Employing a qualitative approach through a case study method, the research utilizes SWOT analysis and the Quantitative Strategic Planning Matrix (QSPM) to assess internal and external factors influencing the business. The results reveal that Topten Printing’s key strengths lie in its affordable pricing, reliable print quality, and prompt service delivery. However, the company also faces notable weaknesses, including a limited workforce and insufficient engagement on social media platforms. Opportunities exist in the growing demand for printed materials and government initiatives supporting micro, small, and medium enterprises (MSMEs), whereas significant threats stem from digital transformation trends and raw material price volatility. The synthesis of findings indicates that to enhance its market position, Topten Printing should implement a growth-oriented strategy focused on increasing production capacity by hiring freelance workers and intensifying social media marketing efforts. In conclusion, strengthening human resources and expanding digital marketing activities are essential steps for Topten Printing to maintain competitiveness and seize market opportunities in an increasingly dynamic business environment.  

This study aims to understand the considerations of female consumers in making decisions to purchase skincare products with the main focus on the price aspect. The background of this research is based on the increasing competition in the skincare market and the shift in consumer preferences for products that are not only judged by quality, but also by affordability. This study uses a qualitative approach with a case study method. The data was collected through in-depth interviews with six female informants who actively use skincare products and are domiciled in South Jakarta. The results show that perceptions of price are very diverse. Some consumers consider price as an indicator of quality, while others consider the economic value and effectiveness of the product more. Additionally, purchasing decisions are influenced by various factors such as income, skin needs, promotional strategies, and social media influence. In responding to prices, they also vary, ranging from waiting for promos to trying alternative brands that are more affordable. These findings reinforce Kotler and Keller's (2016) theory of personal and psychological factors in purchasing decisions, as well as being relevant to Monroe's theory of price perception. This research provides important implications for skincare business people in designing pricing and marketing strategies that are more adaptive to consumer behavior.

This study aims to examine consumers' perceptions of price influence their decision to purchase local coffee brand Kopi Tuku. Price perception is regarded as a key element influencing purchasing decisions, as consumers tend to judge price based on its quality, benefits, and nominal value. This study conducted quantitative research by surveying 395 Kopi Tuku consumers. Validity, reliability, classical assumptions, simple linear regression analysis, and t and F tests were used. The findings indicated that price perception significantly influences purchase decisions, as demonstrated by a computed value of 22.006 that is higher than the t-table and a significance value of 0.000. In addition,the value of 0.552 for the coefficient of determination (R²) indicates that price perception is responsible for 55.2% of the variation in purchasing decisions. The results suggest that in order to increase customer purchasing choices, Kopi Tuku should maintain a pricing strategy that is reasonable, competitive, and aligned with the worth of the available goods.

This study aims to analyze the implementation of the 4P marketing mix strategy (Product, Price, Place, Promotion) at Firdaus Farm, a tilapia farming business in Tasikmalaya, and its effectiveness in enhancing the business's competitiveness and profitability. The method used is qualitative descriptive with a case study through observations, interviews, and direct documentation at the business location. The research findings indicate that the product strategy, which emphasizes tilapia quality—such as freshness, uniform size, clean packaging, and quality certification—constitutes the primary factor in attracting consumer interest. The flexible and competitive pricing strategy, adjusted according to market conditions and consumer purchasing power, along with bonuses for loyal customers, proved to increase customer loyalty and sales. Product distribution is carried out through traditional channels and has begun utilizing digital platforms to expand market reach, with the strategic location of the business supporting distribution efficiency. Promotion, still mainly traditional, is starting to develop into digital promotion through social media, which effectively increases product visibility and appeal. This study concludes that the consistent and adaptive application of the 4P marketing mix can enhance Firdaus Farm’s competitiveness in the tilapia market. It is recommended that business practitioners continue to develop product innovations, evaluate pricing, expand digital distribution, and optimize digital promotion in order to face increasingly intense market competition.

This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

This study aims to analyze the impact of marketing mix elements on visitor satisfaction at Papuma Beach in Jember, with a focus on Generation Z as the primary target. The marketing mix examined includes word-of-mouth promotion, location, entrance ticket prices, products and services, and available facilities. This research employs a quantitative approach using multiple linear regression analysis, along with partial and simultaneous tests to measure the influence of independent variables on visitor satisfaction. Data were collected through questionnaires distributed to 100 Generation Z respondents, as well as observations and interviews. The findings indicate that, partially, word-of-mouth promotion, location, and facilities do not significantly affect visitor satisfaction. However, ticket prices and the quality of products and services at Papuma Beach significantly influence visitor satisfaction. Simultaneously, the marketing mix affects Generation Z visitor satisfaction with a contribution of 73.5%. The main factors determining visitor satisfaction are the natural beauty, appropriate ticket pricing, and the quality of services provided. This study recommends that Papuma Beach management pay closer attention to marketing strategies aligned with Generation Z preferences and enhance the attraction of the tourist site through service innovations and facility improvements.

The increase in trade tariffs is a serious challenge for Micro, Small, and Medium Enterprises (MSMEs) in maintaining the competitiveness of their products in domestic and international markets. This community service activity aims to provide understanding and practical skills to MSMEs about adaptive and sustainable marketing strategy innovations. Socialization is carried out through workshops and interactive discussions involving MSMEs from various sectors. The material presented includes the use of digital media, increasing product branding, market diversification, and competitive pricing strategies. The activity results show an increase in participants' knowledge in implementing innovative marketing approaches and awareness of the importance of digital transformation in dealing with external pressures such as increasing trade tariffs. Thus, this activity is expected to strengthen MSME resilience and encourage sustainable business growth. This activity also opens up opportunities for further collaboration between academics and MSMEs in developing strategic solutions based on real needs in the field.

The purpose of the study was to determine the form of pricing strategy, the implementation of pricing strategy and the implications of the bidding pricing strategy to win the tender at PT. Vidya Radeva Artha. The research methodology used a descriptive qualitative method, with observation, interview, and documentation data collection techniques. The results of this study consist of three important points, namely: The form of the bidding pricing strategy to win the tender at PT. Vidya Radeva Artha, namely the cost-plus pricing strategy, the value-based pricing strategy, and the penetration pricing strategy (low pricing). The process of the bidding pricing strategy to win the tender at PT. Vidya Radeva Artha is from the cost of goods added to other costs which are then carried out by increasing the profit margin by 10% -60%. The implications of the cost-based pricing strategy are carried out for middle-type tenders, namely tenders with quantities that are neither large nor small, the cost-based pricing strategy is carried out for special custom tenders from PT. Trakindo, namely tenders with quantities that are not large but are certain to win the tender, and finally the penetration pricing strategy is carried out for consumer goods tenders with quantities that are large compared to other tenders.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Entrepreneurship plays a crucial role in economic growth, especially for small and medium enterprises (SMEs). One of the main factors for entrepreneurial success is the effective implementation of the marketing mix. This paper discusses the concept of the marketing mix in entrepreneurship by highlighting the 4P elements (Product, Price, Place, Promotion) which have evolved into 7P with the addition of People, Process, and Physical Evidence. The discussion includes the implementation of the marketing mix, strategies for facing business challenges, and its impact on competitiveness and business growth. This study highlights how entrepreneurs can optimize marketing elements through product innovation, value-based pricing strategies, the use of digitalization in distribution, as well as social media-based promotion and marketing technology. Additionally, this paper reviews various challenges in the implementation of the marketing mix, such as limited capital, intense competition, and changes in consumer behavior, as well as adaptation strategies through guerrilla marketing, strategic partnerships, and data-driven approaches. The findings in this study indicate that the application of a flexible and innovative marketing mix can enhance business competitiveness and sustainability. By understanding the relationship between the marketing mix and entrepreneurship, entrepreneurs can develop more effective marketing strategies to face the ever-evolving market dynamics.

Hotel booking cancellations pose significant challenges to the hospitality industry, affecting revenue management, demand forecasting, and operational efficiency. This study explores the application of machine learning techniques to predict hotel booking cancellations, leveraging structured data derived from hotel management systems. Various classification algorithms, including Random Forest, XGBoost, and LightGBM were evaluated to identify the most effective predictive model. The findings reveal that XGBoost model outperforms other models, achieving F2-score of 0.7897. Key influencing factors include deposit type, total number of special requests, and marketing segment. The results underscore the potential of predictive modeling in optimizing hotel revenue strategies by enabling proactive measures such as dynamic pricing, targeted customer engagement, and improved overbooking policies. This study contributes to the ongoing advancements in data-driven decision-making within the hospitality industry, offering insights into how machine learning can mitigate financial risks associated with booking cancellations.

In the current era of globalization, the business world is experiencing rapid growth, particularly in the culinary industry. This business is directly related to the basic human need for food, which is one of the fundamental necessities for survival. The influence of product quality and price on customer satisfaction at Mie Gacoan Dr. Mansyur Medan has become an interesting topic for research, considering the critical role these two factors play in maintaining and enhancing customer satisfaction. Customer satisfaction is crucial for ensuring repeat customers and building brand loyalty, which is particularly important in the highly competitive food industry. This study aims to determine the extent to which product quality and price affect customer satisfaction at Mie Gacoan in Medan, focusing on students of the Business Administration Department at Politeknik Negeri Medan as the research subjects. This study employs a quantitative research method with a descriptive approach, including tests for validity and reliability, classical assumptions, and hypothesis testing. The hypothesis testing includes t-tests, F-tests, and an analysis of the coefficient of determination (adjusted R square). By understanding the relationship between product quality, price, and customer satisfaction, this research aims to provide valuable insights for improving service strategies and pricing models in the culinary business, ultimately helping Mie Gacoan improve its customer satisfaction and competitive edge in the market.

The development of e-commerce has transformed companies’ marketing communication strategies, including CV. Rintis Usaha Bersama, which operates in the sales of medical and industrial gas cylinders. Increasing competition has driven the company to optimize its digital communication strategies to enhance sales and maintain its market competitiveness. An effective marketing communication strategy is essential in attracting customers and fostering their loyalty. Therefore, this study aims to analyze the marketing communication strategies of CV. Rintis Usaha Bersama through e-commerce and evaluate their effectiveness in boosting product sales.  This research employs a qualitative method with an in-depth interview approach involving the company’s management. The analysis is conducted using the SOSTAC model, which includes situation, objectives, strategy, tactics, action, and control in digital marketing strategies. The findings indicate that CV. Rintis Usaha Bersama implements the 4P marketing communication mix (product, price, place, promotion) through e-commerce platforms such as Shopee and Tokopedia. The strategies adopted include clear product information dissemination, transparent pricing, promotional discounts, paid advertising, and flash sale campaigns. However, the main challenges faced by the company include intense price competition and an increasing number of competitors in the e-commerce sector. To improve the effectiveness of marketing communication strategies, the company is advised to develop educational content about its products, enhance customer engagement through responsive services, and collaborate with influencers or affiliate marketers to expand its audience reach. Regular evaluations are also necessary to ensure the strategies remain relevant to the dynamic market trends.