Determinants of Transfer Pricing Aggressiveness with the Moderation of Corporate Governance in Indonesia and Malaysia

This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.co.id and www.bursamalaysia.com from 2018 to 2019. The data were analyzed using multiple linier regression and moderated regression analysis (MRA) to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. The results showed that leverage positively affected transfer pricing aggressiveness, whereas firm size and profitability did not. Corporate governance evidently weakened the effect of leverage on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation sector by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.

Odd and even Maass cusp forms for Hecke triangle groups, and the billiard flow

By a transfer operator approach to Maass cusp forms and the Selberg zeta function for cofinite Hecke triangle groups, Möller and the present author found a factorization of the Selberg zeta function into a product of Fredholm determinants of transfer-operator-like families:$$\begin{eqnarray}Z(s)=\det (1-{\mathcal{L}}_{s}^{+})\det (1-{\mathcal{L}}_{s}^{-}).\end{eqnarray}$$In this article we show that the operator families${\mathcal{L}}_{s}^{\pm }$arise as families of transfer operators for the triangle groups underlying the Hecke triangle groups, and that for$s\in \mathbb{C}$,$\text{Re}s={\textstyle \frac{1}{2}}$, the operator${\mathcal{L}}_{s}^{+}$(respectively${\mathcal{L}}_{s}^{-}$) has a 1-eigenfunction if and only if there exists an even (respectively odd) Maass cusp form with eigenvalue$s(1-s)$. For non-arithmetic Hecke triangle groups, this result provides a new formulation of the Phillips–Sarnak conjecture on non-existence of even Maass cusp forms.

Transfer of Leadership Skills

The successful transfer of managerial skills acquired in training is important for organizational performance. As leadership skills are complex, it is highly demanding to learn these skills and to apply them in practice. Therefore, motivation to transfer and organizational support are important determinants of transfer particularly in managerial training. The present study examined the lagged effect of motivation to transfer and organizational support on the leaders’ behavior right after training and 1 year later. As expected, motivation to transfer and organizational support predict behavioral transfer immediately after training and 1 year later. Moreover, behavioral transfer after the training predicts job performance 1 year later.