Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing. Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing

Retrieval practice transfer effects for multielement event triplets

Retrieval practice (RP) leads to improved retention relative to re-exposure and is considered a robust phenomenon when the final test conditions are identical to RP conditions. However, the extent to which RP ‘transfers' to related material is less clear. Here, we tested for RP transfer effects under conditions known to induce integration of associated material at encoding, which may make transfer more likely. Participants learned multielement triplets (locations, animals and objects) and one pairwise association from each triplet was tested through RP, re-exposed, or not re-exposed (control). Two days later participants completed a final test of all pairwise associations. We found no evidence for an RP effect compared to re-exposure, but both tested/re-exposed pairs were better remembered than the not re-exposed control condition. We also found that transfer occurred from both tested to untested and re-exposed to not re-exposed pairs. Our results highlight that RP and re-exposure can boost retention for directly tested/re-exposed event pairs and associated but untested/not re-exposed event pairs, suggesting re-exposure of integrated information can be of pedagogical value. The results also question the boundary conditions for an increase in retention for RP relative to re-exposure, highlighting the need for a better theoretical understanding of RP effects.

Retrieval practice transfer effects for multielement event triplets

Retrieval practice (RP) leads to improved retention relative to re-exposure and is considered a robust phenomenon when the final test conditions are identical to RP conditions. However, the extent to which RP “transfers” to related material is less clear. Here we tested for RP transfer effects under conditions known to induce integration of associated material at encoding, which may make transfer more likely. Participants learned multielement triplets (locations, animals, and objects) and one pairwise association from each triplet was tested through RP, re-exposed, or not re-exposed (control). Two days later participants completed a final test of all pairwise associations. We found no evidence for an RP effect compared to re-exposure, but both tested/re-exposed pairs were better remembered than the not re-exposed control condition. We also found that transfer occurred from both tested to untested and re-exposed to not re-exposed pairs. Our results highlight that RP and re-exposure can boost retention for directly tested/re-exposed event pairs and associated but untested/not re-exposed event pairs, suggesting re-exposure of integrated information can be of pedagogical value. The results also question the boundary conditions for an increase in retention for RP relative to re-exposure, highlighting the need for a better theoretical understanding of RP effects.

Transfer of Learning: The Missing Ingredient

The achievement scores of the Lebanese students that participated in the international exams such as TIMSS and PISA are unsatisfactory and they are not getting better with time. As a matter of fact, this is the case for many countries in the MENA region. In order to address this challenge, a precursor is to identify the main root causes for such a performance. For this purpose, this study aimed at examining whether a sample of Grade 8 students are able to demonstrate transfer of learning in the context of math and science. The findings showed that the examined students couldn’t answer the questions that require conceptual understanding or higher-order thinking; thus they couldn’t practice transfer of learning. An implication for this study is that transfer of learning is not something that happens by coincidence nor it’s something that can be overlooked.

How Do Trading, Service, and Investment Sector Companies Make Transfer Pricing Decisions?

The purpose of this study was to examine the effect of bonus mechanisms, tunneling incentives, debt covenants, and sales growth on company decisions in transfer pricing practices. Trading, service, and investment companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018 were used as the research population. The sampling technique used a purposive sampling method with specific criteria so that the final sample of the study was 21 sample companies. The research analysis technique used multiple regression analysis techniques using the IBM SPSS 21 application. This study proved that the bonus mechanism and sales growth could not influence the company to choose to practice transfer pricing. Tunneling incentives have a positive and significant effect on the decision to practice transfer pricing. In contrast, debt covenants have a negative and significant impact on the decision to practice transfer pricing. This research concluded that bonus mechanisms and sales growth could not determine transfer pricing practice decisions, while tunneling incentives can influence companies in making decisions on transfer pricing practices. Debt covenant has a negative and significant effect on transfer pricing practice decisions. Future research may use other bonus mechanism measures, such as proxies for compensation. Subsequent studies can select company objects with a larger population, such as non-financial companies on the IDX.

PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

Beyond the afterglow: Effective transfer of learning through instructional design

This article examines the experiences of students after completing an online postgraduate learning technologies applications course with respect to the transfer of learning of skills, knowledges, and perspectives to their professional educational practice. Transfer of learning was perceived to have occurred with respect to overall course design and specific learning activities. Transfer of learning from the course to educational practice was seen as effective for most study participants; however, the strong community of practice inculcated within the course eroded after the course ended.