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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