scholarly journals Impact of transfer pricing toward benefits and sustainable of multinational hotel industry

2021 ◽  
Vol 5 (S4) ◽  
pp. 2090-2101
Author(s):  
Gunawan Widjaja
Keyword(s):  
Transfer Pricing ◽  
Hotel Industry ◽  
Phenomenological Approach ◽  
Field Studies ◽  
Primary Data ◽  
Scientific Publications ◽  
Pricing Rules ◽  
Study Results ◽  
Journal Publications ◽  
The Impact

This article discusses the impact of transfer pricing on the benefits and sustainability of the hotel industry operating in many countries. The author believes that the hotel industry is just like any other industry where the impact of transfer pricing also impacts tax reporting and the company's actual financial condition. For this reason, we have made some databases of journal publications and websites as the primary data for us to study with a phenomenological approach so that these data become valid findings in completing the discussion of this business study. The descriptive qualitative study format became the design of this study by relying on data and evidence from field studies by digitally searching in journal publications such as Taylor and Francis, Elsevier, Google books, and many national scientific publications. Based on the study results and discussion of the data, we can summarize that transfer pricing impacts revenue on the sustainability of the hotel industry internationally. Therefore, transfer pricing rules, and policies for each hotel are allowed to be directly determined following the country's rules in which it is located the hotel operated.

The Impact of Bar Service Operation Practices on Organizational Performance in Indian Hotel Industry

2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Mohinder C. Dhiman ◽  
Abhishek Ghai
Keyword(s):  
Organizational Performance ◽  
Hotel Industry ◽  
Demographic Variables ◽  
Study Results ◽  
Service Operation ◽  
Managerial Implications ◽  
Overall Performance ◽  
The Impact ◽  
The Relationship ◽  
Bivariate Test

The paper has a two fold purpose - examine the impact of bar service operation practices (BSOP) on organizational performance (OP) and study the relationship between organizational performance and demographic variables. Based on a survey of 362 bar managers perceptions on the impact of bar service operation practices on organizational performance were assessed by 59 practices and 6 demographic variables. Bivariate test and ANOVA were employed to test the working hypothesis in the study. Results indicated that there is a positive relationship between the bar service operation practices and organizational performance. Further, the results indicate some practical and managerial implications to improve organizational overall performance.

scholarly journals Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements

2021 ◽  
Vol 69 (2) ◽  
pp. 357-389
Author(s):  
Devan Mescall ◽  
Paul Nielsen
Keyword(s):  
Multinational Corporations ◽  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Empirical Studies ◽  
Annual Reports ◽  
Income Shifting ◽  
Exchange Of Information ◽  
Pricing Rules ◽  
Using Data ◽  
The Impact

Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreements do have an impact on tax-motivated income shifting. Additionally, they find that more advanced, modern EOI agreements are associated with a larger decrease in tax-motivated income shifting compared to the impact of early EOI agreements. This evidence challenges the prevalent assumption in empirical studies that EOI agreements are homogeneous. Supplemental analyses suggest that factors that affect the information asymmetry between MNEs and tax authorities, such as corporations with high levels of intangibles and tax authorities with strong transfer-pricing rules and enforcement, can diminish or enhance the effectiveness of EOI agreements in moderating tax-motivated income shifting. The evidence provided by this study shows that consideration of the tax authorities' information environment and the substance of an EOI agreement is essential when assessing the impact of such an agreement on the tax behaviour of sophisticated taxpayers such as multinational corporations.

scholarly journals Strategic on Management Scientific Publication of Student Journal in Higher Education (a Case Study)

2017 ◽  
Vol 8 (3) ◽  
pp. 41-54
Author(s):  
Muhammad Qomaruddin ◽  
Ratih Nur Pratiwi ◽  
Sarwono Sarwono
Keyword(s):  
Higher Education ◽  
Scientific Journal ◽  
Journal Ranking ◽  
Index Number ◽  
Scientific Journals ◽  
Electronic Journals ◽  
Scientific Publications ◽  
Journal Publishing ◽  
Journal Publications ◽  
The Impact

AbstractThe current publication of scientific journals is transitioning from a print format format to an electronic format, which has a different management model than before. Publication of scientific journals is an important thing in the existence of universities. In the dissemination of science results of an education, research, and community service generated by college civitas (Students & Lecturers) can be done with the publication of scientific journals. The purpose of this study is to determine the strategy of management publication of scientific journals that publish many articles of students at higher education. The type of this research is qualitative descriptive research. The research data were collected by indepth interview the Director of Graduate, Head of journal publishing unit, and staff of journal publishing unit. This research was conducted at the Journal Publishing Unit of Postgraduate of Brawijaya University. The managers of scientific journal publications should be continue to improve scientific publishing services and the quality of published articles, so that the management of scientific publications can compete with other electronic journals. The development of electronic journals in Indonesia has grown rapidly, within three years of electronic journal publication in Indonesia has increased sharply, from 1500 journals in 2012 to 16280 journals in 2016. This is a challenge for managers of scientific publications in Brawijaya University. The strategy in developing the management of scientific journal publications of students is to hold training activities of scientific journal writing for students to be able to provide the availability of quality articles. Benchmarking activities and management training for journal editing teams to maintain quality management and scientific journal publications. In addition, it is necessary to improve the reputation of scientific journals by paying attention to the Impact Factor; Index Journal, Ranking Journal, h-index, Number of Cites, & Percentage of Rejection Rates in managed journals.

scholarly journals The impact of infrastructure on driver behavior on pedestrian crossings – case studies in two Mazovian cities

2020 ◽  
Vol 2020 (33) ◽  
pp. 97-117
Author(s):  
Maciej Sulmicki
Keyword(s):  
Driver Behavior ◽  
Field Studies ◽  
National Study ◽  
Traffic Lights ◽  
The Road ◽  
Traffic Calming ◽  
Study Results ◽  
New Material ◽  
Road Width ◽  
The Impact

In 2019 field studies were conducted in order to check how various aspects of pedestrian and cycle crossing infrastructure influence driver behavior. The overall goal was to verify the adequacy of the road safety-related provisions of the main strategic and planning documents of the Mazovia Region. The crossings analyzed in Warsaw and Radom were chosen so as to take into account all the types of traffic calming mentioned in the Spatial Development Plan of Mazovia as serving to improve safety on pedestrian crossings. Other aspects taken into account included road width, type of intersection and presence/type of traffic lights. The field studies focused on the behavior of drivers towards pedestrians and cyclists, including behavior which determines how quickly a driver can react to a non-motorized person appearing. The crossings were observed from a distance, so that the presence of the observer wouldn’t influence the participants’ behavior. Each crossing was observed and recorded for at least thirty minutes in order to identify how often a driver: stops before a crossing, drives across in front of or behind a non-motorized person, stops on the crossing or drives fast across it. In selected places, another recorded aspect was whether the driver looks around before driving across the crossing. However, such detailed observation was not possible in the majority of places due to high traffic and/or inadequate visibility of the interiors of cars. The field studies in Radom were conducted by Sebastian Pawłowski and Łukasz Zaborowski of the Radom branch of the Mazovian Office for Regional Planning. The study results indicate that dangerous driver behavior is influenced by: the width of the road on the crossing, bicycle crossings and right-of-way provisions, physical traffic calming measures and traffic lights. Measures which were found to be ineffective include hatched road markings signaling a part of the road which is not to be driven across and red lights with a green arrow allowing for a conditional right-turn after stopping, which were in fact treated as green right-turn lights. The study confirmed the accuracy of the measures indicated in the strategic and spatial planning documents of the Mazovia Region, as well as the need for them to be implemented more often. An analysis of the field study results allowed for the identification of the impact of individual road crossing parameters on drivers’ behavior, thus providing new material in reference to earlier local studies and a 2018 Polish national study. A Polish version of this article will also be published in a later issue of this periodical.

scholarly journals Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency

2021 ◽  
Vol 5 (S4) ◽  
pp. 2066-2077
Author(s):  
Prasetyono Hendriarto
Keyword(s):  
Evaluation System ◽  
Transfer Pricing ◽  
Phenomenological Approach ◽  
Corporate Management ◽  
Scientific Publications ◽  
Management Efficiency ◽  
Accounting Management ◽  
Tax Management ◽  
Special Scientific ◽  
Goals And Objectives

Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through a phenomenological approach in which there is a critical coding and evaluation system so that we can obtain valid and detailed data to answer the last study question. Based on the data exposure supported by the evidence of field findings, we can conclude that this transfer pricing activity is indeed a part of accounting and taxation practices which allows transactions both internally within the company and with other partner companies, which of course operate in terms of 1 commitment in terms of goals and objectives. Ownership of the company and transfer pricing is also a mechanism for companies to achieve significant profits by reducing tax management rights and avoiding risk loss.

scholarly journals Workforce Diversity and Organizational Performance during COVID-19: Evidence from Pharmaceutical Companies

2021 ◽  
pp. 801-808
Author(s):  
Ikramuddin Junejo ◽  
Saba Shaikh ◽  
Jalil Ahmed Thebo ◽  
Syed Salahuddin
Keyword(s):  
Organizational Performance ◽  
Gender Diversity ◽  
Testing Hypothesis ◽  
Workforce Diversity ◽  
Primary Data ◽  
Pharmaceutical Companies ◽  
Future Performance ◽  
Age Diversity ◽  
Study Results ◽  
The Impact

The aim of this study is to identify the impact of workforce diversity on organizational performance. For achieving research objectives and testing hypothesis the primary data collected with help of adopted questionnaire. The respondents were considered from Pharmaceutical companies which are operating in Sindh, Pakistan. Sample was consisting of 300. Findings of this study confirmed all proposed hypothesis are found to have significant impact of Gender diversity during covid-19, Age diversity during covid-19, Education diversity during covid-19 and Experience diversity during covid-19 on Organizational performance during covid-19 in pharmaceutical companies. However, new insights of this study revealed that gender diversity during covid-19 has more positive and significant impact with respect to other workforce diversity variables due to higher beta value. For better future performance this study results suggest to top management of Pharmaceutical companies should manage the workforce diversity.

scholarly journals TAX MORALITY: EXAMINING THE BEPS DEBATE, WORK OF THE OECD AND ITS IMPACT ON AFRICA

2017 ◽  
Author(s):  
Daniel Godson Olika
Keyword(s):  
Multinational Corporations ◽  
Transfer Pricing ◽  
Tax Rates ◽  
Profit Shifting ◽  
The Public ◽  
Pricing Rules ◽  
Planning Strategies ◽  
International Tax ◽  
Harsh Criticism ◽  
The Impact

International tax issues have never been at the forefront of international politics as they are today. This is due in large part to the realization that the current international tax system in existence allows multinational corporations to plan their taxes in such a way that they will be able to pay little or no taxes at all. They are able to do this through certain loopholes and gaps that currently exist in the system. These loopholes and gaps are seen as creating opportunities for taxpayers who are involved in cross-border activities to aggressively structure their activities to mitigate potential tax exposure or achieve no tax liabilities. They do this by exploiting; the hybrid-mismatch arrangements, shortcomings of the transfer pricing rules in jurisdictions where they operate and shifting profits from countries where their profits are made to countries with low tax rates. Consequently, some multinationals pay as little as five percent in corporate taxes, even as smaller domestic businesses pay up to 30 percent. The result of this activity is what is known as; base erosion and profit-shifting (BEPS) and it has the potential to deprive all countries of significant tax revenues. This rave debate and harsh criticism from the public influenced the intervention of the Organisation for Economic Co-operation and Development (OECD) to start its now famous BEPS Project. The OECD BEPS Project aims to provide governments or tax administrators with clear international solutions for fighting aggressive corporate tax planning strategies that artificially shift profits to locations where they are subjected to more favourable tax treatment. This paper shall address the various strands of the BEPS debate, the OECD BEPS project, the impact of the project in Africa and Nigeria. The next section shall address the various strands of the debate.

scholarly journals Holistic Work Engagement pada Tenaga Kesehatan di Kota Jakarta Barat: Pengaruh Digital Quotient, Authentic Leadership, dan Perceived Organizational Support selama Covid-19

2021 ◽  
Vol 2 (4) ◽  
pp. 255-278
Author(s):  
Adellia Anggun Trisnawati ◽  
◽  
Kerin Sianto ◽  
Lady Aldli Seansyah ◽  
Nopriadi Saputra ◽  
...  
Keyword(s):  
Health Care ◽  
Work Engagement ◽  
Health Care Workers ◽  
Organizational Support ◽  
Authentic Leadership ◽  
Perceived Organizational Support ◽  
Primary Data ◽  
Care Workers ◽  
Study Results ◽  
The Impact

Abstract Purpose: This study aimed to determine the impact of digital quotient, authentic leadership, and perceived organizational support on work engagement of employees who work in the health industry during this COVID-19 in West Jakarta. Research methodology: The methods in this research were quantitative and survey. We obtained primary data through the questionnaire distribution with 391 respondents of health care workers who work in West Jakarta. This study used multiple regression techniques as the data analysis technique. Results: The study results indicate that digital quotient, authentic leadership, and perceived organizational support influence work engagement. Limitations: Only digital quotient, authentic leadership, perceived organizational support, work engagement variables, and health care workers in West Jakarta were assessed in this research. Contribution: This study shows the level of work engagement, digital quotient, authentic leadership, perceived organizational support and how digital quotient, authentic leadership, and perceived organizational support affect work engagement. Employers or organizations can use this research to improve their employees' work engagement by noticing their employee's level of digital quotient and implementing authentic leadership and perceived organizational support.

scholarly journals KAJIAN KERENTANAN MASYARAKAT TERHADAP PERUBAHAN IKLIM BERBASIS DAERAH ALIRAN SUNGAI (STUDI KASUS SUB DAS GARANG HULU)

2012 ◽  
Vol 10 (1) ◽  
pp. 8 ◽  
Author(s):  
Muchtar Efendi ◽  
Henna Rya Sunoko ◽  
Widada Sulistya
Keyword(s):  
Climate Change ◽  
Mixed Method ◽  
Public Perception ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Purposive Sampling ◽  
Study Results ◽  
The Impact

ABSTRAK Dampak terhadap pemanasan global adalah terjadinya perubahan iklim yang berpengaruh terhadap kondisi ekosistem Daerah Aliran Sungai (DAS). Kondisi ini menyebabkan penurunan tingkat kesejahteraan masyarakat dan meningkatkan tingkat kerentanan masyarakat. Penelitian ini bertujuan melakukan analisis tingkat kerentanan masyarakat terhadap perubahan iklim di Sub DAS Garang Hulu. Penelitian ini merupakan penelitian deskriptif-eksploratif dengan menggunakan pendekatan metode kombinasi kualititatif dan kuantitatif (mixed method). Data sekunder dikumpulkan melalui kegiatan studi literatur dan desk study. Data primer berupa persepsi masyarakat dengan wawancara mendalam dengan metode purposive sampling. Penilaian kerentanan masyarakat terhadap perubahan iklim menggunakan fungsi dari tiga komponen, yaitu paparan, kepekaan, dan kemampuan adaptasi. Hasil analisis kerentanan masyarakat ditampilkan dalam bentuk peta-peta dengan bantuan Sistem Informasi Geografi (SIG). Hasil kajian menunjukkan bahwa tingkat kerentanan masyarakat terhadap perubahan iklim didominasi dalam kategori rendah sampai dengan sedang dengan persentase 73.83%. Daerah yang memiliki kerentanan tinggi adalah daerah Kecamatan Ungaran Timur dan kelurahan Sukorejo di Kota Semarang. Kata Kunci : DAS, Kerentanan, Paparan, Kepekaan, Kemampuan Adaptasi ABSTRACT The impact of global warming is climate change affecting the condition of Watershed Ecosystem. This condition causes the decreasing in the level of social welfare and the increasing  level of vulnerability of  living community. This study was aimed  to analyze the level of vulnerability of living communities due to climate change in Garang Hulu sub-watersheds . This research was a descriptive-explorative approach by using a combination of qualititative and quantitative methods (mixed method). Secondary data were collected through the study of literature and desk study. Primary data were taken in the form of public perception along with  indepth interviews. Respondents were chosen through purposive sampling method. Assessment of the  social vulnerability to climate change was using a function of three components, namely the exposure, sensitivity, and adaptability. The results of the vulnerability analysis were presented in the form of maps using the GIS. The study results showed that the level of vulnerability of communities to climate change was dominated by low category to moderate with the percentage of 73.83%. Areas that had a high vulnerability were East Ungaran local district and Sukorejo village in Semarang. Key Words : watershed, vulnerability, exposure, sensitivity, adaptability.

The Impact of HR Practices on Perceived Gender Sensitivity and Gender Bias: A Multilevel Analysis of Hotel Industry

2021 ◽  
pp. 227868212110017
Author(s):  
Farha Naz Khan ◽  
Neeraj Sehrawat ◽  
Sumanjeet Singh
Keyword(s):  
Gender Bias ◽  
Human Resource ◽  
Hierarchical Linear Modeling ◽  
Significant Relationship ◽  
Hotel Industry ◽  
Organizational Level ◽  
Primary Data ◽  
Individual Level ◽  
The Individual ◽  
The Impact

Gender sensitivity aids as a probable solution for facilitating female talent in an organization. This study measures gender sensitivity by applying multilevel modeling in hotel industry with a twofold objective: to identify explanatory predictors at the organizational level as well as to check whether insensitivity is the result of inherent bias in the industry at the individual level. Primary data were obtained from 355 employees and 10 HR (human resource) managers of both five and four-star hotels of Udaipur, India. Since 19.132% of the variation in gender sensitivity lies among the hotels and variation at the individual level is 8.731%, the data is analyzed through hierarchical linear modeling. Perceived gender bias (PGB) and human resource policies and practices (HRP) were found to be both significant and enough to explain variation in gender sensitivity among hotels. Also, an inverse and significant relationship between perceived gender bias (PGB) and perceived gender sensitivity (PGS) and a positive and significant relationship between PGS and HRP were identified.

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