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Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

Singular Digital Printing is the name of a business operating in the printing, digital printing, advertising & merchandise sector. As a business activity in providing services to consumers and in the midst of increasingly tight competition, companies are required to provide services quickly and precisely according to the expectations of today's consumers who want smart services. Therefore, in an effort to motivate the performance of its employees, Singular Digital Printing provides rewards in the form of additional income to its employees in the form of incentives, the results of which have yet to be felt. Suryani (2019) states that incentives are stimuli given to employees with the aim of encouraging employees to act and do something for company goals. In this Community Service, the aim is to carry out socialization activities regarding the mechanism/pattern of giving rewards in the form of additional income in the form of incentives so that when implementing incentives there is a standard operational basis/guidelines, and employees know and understand their rights and obligations.  Incentives provided programmatically in the form of performance bonuses, awards or additional allowances have fostered motivation, loyalty and enthusiasm to be more productive and perform better in employees.

This study aims to describe and analyze the discourse structure consisting of macro structure, supra structure, micro structure, and discourse contained in Shopee  and Blibli online shopping advertisements. The object of the research is the transcript of online shopping advertisements from Shopee  and Blibli. The data collection methods used were advertising observation and doing advertising transcripts so that the final data used was in the form of text. This data was then analyzed using a qualitative descriptive analysis model of Teun A Van Dijk's discourse analysis theory. From the data studied, the results of the study showed that (1) the macro structure or theme in the transcript of online shopping ads was seen in the entire content. The themes were big discounts, free shipping, cash back bonuses and discount vouchers. (2) The super structure consisted of (a) an introduction to the issue, (b) a series of arguments, (c) a statement of invitation, (d) a reaffirmation. (3) Microstructure consists of (a) background, (b) details, (c) meaning, (d) coherence marker, (e) stylistic, (f) rhetoric, (g) graphic use. (4) The discourse contained in the text was a persuasive discourse.

The role of shrimp farming in increasing community income is very important, especially in coastal areas. One of the businesses that are quite widely run in this area is the fisheries sector. The study aims to determine the role of shrimp farming in improving the community's economy, in Jaya Tani Hamlet, Pagar Jaya Village. Punduh Pidada District, Pesawaran Lampung. This study uses a qualitative descriptive method. The sources used are primary and secondary data. The data collection techniques were obtained from interviews, observations, and journals. The results of the study showed that the Benuangan 1 shrimp pond had a positive impact on improving the community's economy. Therefore, it is hoped that the owners and managers of the Benuangan 1 shrimp pond must continue to maintain the provision of salaries and bonuses in accordance with the responsibilities of each worker in this pond.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

PT XYZ is a private company in Palembang that supplies medical devices and equipment. This company conducts performance assessments every year to provide appropriate rewards in the form of gifts, bonuses or incentives to employees. In carrying out the performance assessment process for providing employee rewards, it is still done manually. This process is inefficient because it takes a lot of time, is prone to errors in calculation and it is not clear which aspects of the criteria are important. By using the Weighted Product methodology, this study tries to create a decision support system (DSS) that will simplify this evaluation procedure. This application is made website-based, using the laravel framework with the Iterative system development method. The results obtained indicate that the system can help companies improve efficiency by conducting automatic assessments, providing measurable weights, transparently and using the Weighted Product method for more accurate assessments. Overall, the system developed meets the research objectives.

The defendant Haris Yasin Limpo, who is the Main Director of the Regional Drinking Water Company (PDAM) of Makassar City, together with Irawan Abadi, committed the crime of corruption by distributing bonuses and company bonuses/services based on Ujung Pandang Level II Regional Regulation Number 6 of 1974 from 2017-2019 should be based on Government Regulation Number 54 of 2017 concerning Regional-Owned Enterprises, the Defendant also paid dual-purpose insurance premiums for the positions of Mayor and Deputy Mayor of Makassar in 2016-2018 even though it is in the Minister of Home Affairs Regulation Number 2 of 2007 concerning Organs and Regional Drinking Water Company personnel who must be included are only Directors and Employees. The imposition of Article 3 of the Corruption Law on the defendant is inappropriate as per Corruption Court Decision Number 59/Pid.Sus-Tpk/2023/PN Mks because the defendant does not fulfill the elements of abusing authority. The panel of judges should apply Article 2 paragraph (1) of the Corruption Law because its elements are more appropriate to the actions committed by the Defendant.

The demographic bonus that will occur in Indonesia in 2045 is a challenge as well as an opportunity to immediately prepare competent human resources. The effort to prepare quality human resources is to link and match vocational education with the industrial world through the application of Collaborative Work Based Learning (WBL-K) in internships. The implementation of WBL-K aims to ensure that vocational education has a high level of efficiency and relevance to the needs of the industrial world. The purpose of this study is to determine the validity, practicality, and effectiveness of the application of the WBL-K model in the form of internships to improve the competence of polytechnic students. This research is an experimental research conducted at the Jakarta State Polytechnic. The instruments used in this study are in the form of pre-test and post-test questions. The data analysis used in this study is N-Gain and N-Gain difference test using the t-test to determine the practicality and effectiveness of the WBL-K model. Based on the results of the practicality and effectiveness test of the WBL-K model developed, it can be concluded that from the practicality and effectiveness test in the experimental class, the criteria are obtained that the WBL-K model is quite practical and effective in improving student competence.

Instead of being in good condition when experiencing a demographic bonus, it turns out that Indonesia has not been able to maximize this factor and is still hampered by unemployment and the government is always encouraging the formation of new entrepreneurs. This research examines the factors that can influence entrepreneurial intentions among students in Soloraya, namely parental support, income expectations, entrepreneurial education and entrepreneurial motivation which have a dual role as direct influences and mediation. The current research aims to harmonize the theory of planned behavior to explain the role of parental support, income expectations and entrepreneurial motivation in current conditions. This research involved 250 students spread across several universities in Solo and analyzed the data using smart PLS. The results found in this research were that all the variables studied were able to influence students' entrepreneurial intentions in Solo Raya.

This study aims to examine the effect of bonus compensation variables and dividend payout ratios on income smoothing in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using data in the form of numbers. The research data was obtained from second parties or secondary data, namely data obtained from the financial statements of each sample company. The population in this study were banking sector companies in 2021-2023 with the sample selection technique used being the non-probability technique, namely the perposive sampling technique. This technique is a sample selection technique that is carried out by providing sample criteria that can be used as samples in the study. The criteria used in selecting the sample are that the company publishes financial reports during the study period, the company makes a profit during the study period, the company provides dividends to shareholders during the study period and the company presents financial reports in rupiah. In this study, there were 16 companies that met the predetermined sample criteria using the perposive sampling method, so that the final total sample for the three years of the study was 48 samples. The data analysis techniques used consist of descriptive statistical tests, multiple linear regression tests, normality tests, heteroscedasticity tests, and hypothesis tests consisting of partial t tests, simultaneous f tests and determination coefficient tests. The results obtained in this study are that partially the bonus compensation variable does not have a significant effect on income smoothing, the dividend payout ratio variable has a significant effect on income smoothing and simultaneously the bonus compensation variable and the dividend payout ratio variable have a significant effect on income smoothing. Both of these variables are able to influence income smoothing by 25.2% which is a large enough number to provide a simultaneous effect.

This research aims to determine the influence of bonus mechanisms, debt covenants, and profitability on transfer pricing. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in their financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 57 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this research show that the bonus and debt covenant mechanism has a positive and significant effect on transfer pricing and profitability has a negative and significant effect on transfer pricing.

The phenomenon of drug abuse is increasingly rampant in Indonesia, which sadly is classified as the younger generation. In fact, the demographic bonus in the young age group should have a positive impact on the progress of the nation. However, the reality is the opposite, where the younger generation is increasingly abusing drugs. This study aims to explore more deeply related to drug abuse in the review of positive law and Islamic law. Related to the method used is normative juridical with qualitative analysis. Based on the results of the study, it was found that there are similarities and also differences between positive law and Islamic law, but in general there are many similarities between the two. This study has legal implications that the increasingly rampant drug abuse in Indonesia must be overcome by providing awareness from an early age, providing commendable character education, and also limiting everything that can trigger drug abuse.

Babycos.id a home-based business in the distribution of baby and children's supplies, was founded in 2018 in South Tangerang with a focus on sales through online platforms such as Shopee, Lazada, and Tiktok Shop. In facing increasingly fierce business competition, employee management becomes a crucial aspect, especially in the transparent and objective determination of bonuses. The determination of bonuses is considered a form of reward that can boost employee motivation. This outlines the rapid development of Babycos.id's e-commerce in 2022. To motivate employees, the owner of Babycos.id aims to provide significant rewards. Despite the increase in revenue, the management of employee bonus data is still conducted manually through WhatsApp groups, resulting in errors and lengthy calculation times. To address these issues, the author has designed a web-based employee bonus information system, applying the Personal Extreme Programming method. The use of a website-based method with PHP programming language and MySQL database is expected to provide an effective and efficient solution for employee bonus management at Babycos.id. The anticipated outcome is a system capable of addressing existing issues and making a positive contribution to enhancing employee motivation and performance.  

This study aims to analyze the impact of motivation on employee productivity at CV. Sumber Jaya Springs. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews, participatory observation, and document studies. The results show that both external and internal motivation have a significant impact on employee productivity. Financial incentives such as bonuses and allowances, as well as recognition and appreciation from management, are proven effective in increasing employee motivation. Additionally, supportive leadership styles and conducive work environments also play important roles in enhancing work productivity. This study provides new insights and practical recommendations for companies in their efforts to improve employee productivity through effective motivation management.  

This research examines the lobbying and negotiation strategies in building trust in Hydro Coco's sponsorship as an isotonic drink. The method used is descriptive qualitative with literature study approach. The findings showed that Hydro Coco implemented marketing strategies through proper segmentation, targeting, and positioning. The performance strategy was applied by sending creative proposals to the event organizers, while negotiations focused on unveiling the logo and product sections at the event. Hydro Coco also used various promotional tactics such as offering free samples, product bonuses, price discounts, personal selling, and direct marketing. This study concludes that effective lobbying and negotiation strategies can increase sponsorship trust and increase consumer loyalty to Hydro Coco products.

Bonus demografi adalah kondisi di mana jumlah penduduk usia produktif lebih besar dibandingkan dengan penduduk yang sudah tidak produktif (kurang dari 14 tahun dan di atas 64 tahun). Bonus demografi memberikan kesempatan untuk peningkatan kesejahteraan masyarakat dan pertumbuhan ekonomi. Namun, pemanfaatan bonus demografi memerlukan kualitas pendidikan dan kesehatan yang baik, ketersediaan lapangan kerja, serta konsistensi. Tujuannya peneloitian ini, dapat melihat bagaimana bonus demografi pada sistem kesehatan dan bagaiamana pengoptimalan peluang serta tantangannya. Dengan  metode Literature review dengan melakukan penelusuran artikel dengan kata kunci yang telah di tetapkan. Optimalisasi bonus demografi penting untuk meningkatkan kualitas kesehatan masyarakat dengan SDM berkualitas dan lapangan kerja yang layak. Meskipun memberi peluang ekonomi, tidak dioptimalkan bisa jadi ancaman. Program seperti penanaman karakter hidup bersih dan posyandu remaja mendukung upaya pengoptimalkan bonus demografi. Tantangan sistem kesehatan termasuk lapangan kerja terbatas, tingginya pengangguran, dan IPM rendah yang berkontribusi pada stunting. Strategi yang dibutuhkan meliputi kebijakan kesehatan untuk bayi, wanita, anak, dan pekerja serta perluasan akses layanan kesehatan dan kontrasepsi.

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

Mobile applications for dating or dating-apps are one of plenty alternatives to increase the probability of matching between men and women.  Recent numerous data showed that there are temporary slowdown for marriages.  If these things continue in several years ahead, it might decreasing the chance of the country to maintain the demographics bonuses as one of country wellknown competitive advantages.  However, the usage of dating-apps to enhance the chance of matching still unfamiliar within several people in this country.  The research objective is to enhance the dating apps performance through its management.  The research is using literature study as the main method.  The findings show several ways to develop the dating apps performances and these include the addition of new crowdsourcing method, new product features, the product safety enhancer and the market development.  This three findings might implied the dating apps manager should review and evaluate their apps periodically to maintain their beneficiaries.

This study aims to project the number and pyramid of population and employment conditions of Kupang City in facing the demographic bonus in 2025-2030. Population projection is done using the spectrum application and employment conditions are seen based on the availability and absorption of labor. The results showed that there was an increase in population in Kupang during 2025-2030 with a stationary population pyramid.  The demographic bonus experienced by Kupang City has an impact on existing labor conditions, namely the availability of a potential workforce. However, unemployment remains a concern for the Kupang government. The existing business sectors in Kupang City in 2025-2030 are not able to keep up with the availability of labor, leading to high unemployment in 2025-2030.

. CV. Aneka Kaca is a company engaged in the supply of the best glass materials, because CV. Aneka Kaca is a direct distributor from Japan. In a company like CV. Aneka Kaca, employees are one of the important assets in helping to improve and stabilize the company. Employees are people who work in a company or agency to carry out an operational task and expect remuneration in the form of a commission or salary. Usually employees will also get bonuses from the company. Bonuses that will be received by employees are one of the ways companies use to increase the motivation of their employees' performance. But giving bonuses to CV. Aneka Kaca still uses the conventional method, so it can take a long time if only managers do the math. The determination of bonuses can sometimes be missed due to one or two problems that can have an impact on awarding bonuses. The Naive Bayes algorithm is a simple probabilistic classifier that computes a probabilistic set by summing the frequencies and value combinations from a given dataset.