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Journal articles on the topic 'Intensive exchange of goods'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Saputra, Rizal, Ade Adriani, and Saprudin Saprudin. "Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness." GOVERNORS 2, no. 2 (2023): 71–82. http://dx.doi.org/10.47709/governors.v2i2.2492.

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This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the In

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2

Vuković, Maja, and Kemal Delic. "Digital Economy: Opening Statement: The past, present, and future of the digital economy." Ubiquity 2023, February (2023): 1–5. http://dx.doi.org/10.1145/3583760.

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Over time economies advanced from the initial barter exchange of goods and services to the invention of money and rise of the industrial age, morphing into today's modern, web-intensive economy. We are witnessing the rise of the digital economy (DE), where digital technologies are creating, adapting, and consuming goods and services. Entire industries are under pressure to transform and adapt to DE circumstances. In this symposium, authors present an overview of the evolution of digital economy, as well as emerging trends and challenges.

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3

Zainal, Arindra A. "EXCHANGE RATE PASS-THROUGH TERHADAP HARGA BARANG EKSPOR, STUDI KASUS DI INDONESIA." Jurnal Ekonomi dan Pembangunan Indonesia 8, no. 1 (2007): 63–90. http://dx.doi.org/10.21002/jepi.v8i1.128.

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This study focuses on the relationship between the exchange rate and export performance, using indonesian data. Although many studies have been undertaken on this topic, only a few have been devoted to developing countries. Studies of exchange rate passthrough (ERPT), especially for small open economies, show that incomplete pass-through is the most common result of the relationship between export prices and the exchange rate. Johansen’s co-integration test was used to determine the long-run relationship between the variables tested. Where we could not perform the Johansen co-integration test

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4

Manger, Mark S. "Vertical Trade Specialization and the Formation of North-South PTAs." World Politics 64, no. 4 (2012): 622–58. http://dx.doi.org/10.1017/s0043887112000172.

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During the last two decades, the number of preferential trade agreements (PTAs) grew almost exponentially to over 270 by 2010. A majority of these are agreements between developed and developing countries. Existing models provide little economic rationale for these agreements, but the existing literature lumps North-South PTAs together with other types of trade pacts. This article offers an explanation focused on the movement of less capital-intensive manufacturing from North to South, which in turn stimulates the exchange of similar goods differentiated by unit value—also referred to as verti

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ELSENHANS, HARTMUT. "Productivity, Wages, Profits, and Exchange Rates in an Era of Globalization." Brazilian Journal of Political Economy 22, no. 1 (2002): 55–81. http://dx.doi.org/10.1590/0101-31572002-1276.

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ABSTRACT Worldwide devaluation races lead to the globalization of rent instead of profit and autonomy of civil society. This specific pattern of today’s globalization goes with serious underconsumptionist tendencies as self-sufficiency in wage goods production is achieved in economies with a very low marginal product of labour in agriculture and structural unemployment which disempowers all labour. The 19th century likewise intensive globalization was characterized by full employment tendencies, rising real wages and an expansion of the welfare state. A return to such a convoy model of globali

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6

Prastiawati, Eka, and Tumirin Tumirin. "The Effect of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance." Indonesian Vocational Research Journal 2, no. 1 (2022): 72. http://dx.doi.org/10.30587/ivrj.v2i1.4863.

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This study aims to analyze the effect of profitability, sales growth, and capital intensity on tax avoidance. This type of research is a quantitative research. In this study, researchers examined tax avoidance at consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 by using independent variables, namely, profitability, sales growth, and capital intensity The population of this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling method was purposive sampling an

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7

Nurafifah Nurafifah, Dirvi Surya Abbas, and Saleman Hardi Yahawi. "Pengaruh Inventory Intensity Dan Capital Intensity Ratio Terhadap Manajemen Pajak." Jurnal Mutiara Ilmu Akuntansi 2, no. 1 (2023): 29–38. http://dx.doi.org/10.55606/jumia.v2i1.2274.

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The purpose of this study is to determine the effect of Inventory Intensity and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The

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8

Trubitt, Mary Beth D. "Mound Building and Prestige Goods Exchange: Changing Strategies in the Cahokia Chiefdom." American Antiquity 65, no. 4 (2000): 669–90. http://dx.doi.org/10.2307/2694421.

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I examine the shift, at about A.D. 1200 in the Mississippi River Valley Cahokia polity, from emphasizing the status and prestige of communal groups through monumental constructions to displaying and maintaining the status and prestige of individual elites using prestige goods. I interpret this transformation as a change from a “corporate” to a “network” leadership strategy. Archaeologically, these alternative strategies show up as differences in monumental construction, wealth differentiation, craft production, and exchange networks. The Moorehead phase (A.D. 1200-1275) is typically characteri

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9

Hidayat, Agus Taufik, and Eta Febrina Fitria. "Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak." Eksis: Jurnal Riset Ekonomi dan Bisnis 13, no. 2 (2018): 157–68. http://dx.doi.org/10.26533/eksis.v13i2.289.

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This research aims to examine the effect of capital intensity, inventory intensity, profitability and leverage on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2013-2017. Profitability is proxied using the formula Retrun On Assets (ROA), proxy leverage using the formula Debt to Total Assets Ratio (DAR) and tax aggressiveness is proxied using Effective Tax Rate (ETR). The type of research used is quantitative. The population in this study is a consumer goods manufacturing sector listed on the Indonesi

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10

Cardi, Olivier, and Romain Restout. "FISCAL SHOCKS IN A TWO-SECTOR OPEN ECONOMY WITH ENDOGENOUS MARKUPS." Macroeconomic Dynamics 19, no. 8 (2014): 1839–65. http://dx.doi.org/10.1017/s1365100514000133.

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We use a two-sector neoclassical open economy model with traded and nontraded goods and endogenous markups to investigate the effects of temporary fiscal shocks. One central finding is that theory can be reconciled with evidence once we allow for endogenous markups and assume that the traded sector is more capital-intensive than the nontraded sector. More precisely, although both ingredients are essential to produce the real exchange rate depreciation, only the second ingredient is necessary to account for the simultaneous decline in investment and the current account, in line with the evidenc

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Kochadze, T., R. Mamuladze, and A. Gudadze. "South Caucasus transport corridor and potential for its development." Bulletin of Science and Practice 4, no. 5 (2018): 248–53. https://doi.org/10.5281/zenodo.1246186.

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The South Caucasus, as an energy-intensive region and transport corridor linking the markets of Asia and Europe, has long played an important strategic role in the trade, economic and political context of East-West relations. Within the framework of economic cooperation between the states of the Caucasus, the creation of a single automated information system for the customs control of transit is necessary for the exchange of information on goods and vehicles in real time. The implementation of these approaches will facilitate the effective utilization of transit potential of the South Caucasus

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12

Erma Wati, Hesty Ervianni Zulaecha, Hamdani Hamdani, and Budi Rohmansyah. "Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak." OPTIMAL: Jurnal Ekonomi dan Manajemen 2, no. 4 (2022): 146–73. http://dx.doi.org/10.55606/optimal.v2i4.714.

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The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. Th

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Serena, Rinasda, and Dian Anita Nuswantara. "The Effect of Independent Commissioners and Capital Intensity on Tax Planning." Jurnal Bisnis Mahasiswa 4, no. 4 (2024): 486–96. http://dx.doi.org/10.60036/jbm.v4i4.art3.

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This study aimed to examine the effect of independent commissioners and capital intensity on tax planning by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2020-2023. This study has a sample of 40 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) with predetermined criteria during the 2020-2023 period. The independent variables of this study are independent commissioners and capital intensity. The dependent variable in this study is tax planning, which is measured using ETR. This study uses seconda

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14

Caglayan, Mustafa, and Firat Demir. "Exchange rate movements, export sophistication and direction of trade: the development channel and North–South trade flows." Cambridge Journal of Economics 43, no. 6 (2019): 1623–52. http://dx.doi.org/10.1093/cje/bez005.

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Abstract We study the effects of real exchange rate (RER) changes on trade flows considering the skill content and origin/destination of products in a North–South framework. The empirical analysis is based on bilateral trade flows in five product categories of technology-and-skill intensities between 172 countries during 1962–2012. Consistent with the development channel, we find that both the composition and direction of trade affect how exports respond to RER changes. We find that high-skill manufactures and primary goods are the least affected from RER depreciation and volatility. The stron

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15

Tripathi, Shalini Nath, Dheeraj Misra, and Masood Siddiqui. "Impact of Advertising Intensity on Market Risk of a Firm: A Study on the Indian Consumer Goods Sector." Global Business Review 21, no. 6 (2019): 1376–86. http://dx.doi.org/10.1177/0972150919856998.

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The objective of this article is to assess the impact of advertising intensity of a firm on its market risk or beta in the Indian consumer goods sector. Our sample companies are part of four sectoral indices of Bombay Stock Exchange, namely, fast-moving consumer goods (FMCG), consumer durable, auto and telecom indices. Pooled regression analysis is deployed to assess the impact of advertising intensity on market risk. The results reveal that advertising intensity is a significant determinant of market risk, and that beta or market risk of a firm varies inversely with its advertising intensity

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Laycock, Alan. "What Imported Viking Age and Medieval Artifacts Can Tell Us about Trade and Exchange in Mývatn, Iceland." Scandinavian-Canadian Studies 22 (December 1, 2014): 52–65. http://dx.doi.org/10.29173/scancan98.

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ABSTRACT: The Mývatn region in northern Iceland has been receiving archaeological attention since at least the nineteenth century, with more intensive work having been carried out by Fornleifastofnun Íslands (FSÍ) in the late twentieth century, continuing to the present. The archaeological evidence suggests that Mývatn has been a region onto itself since the Settlement Period of Iceland through to the end of the Viking age. Imported goods such as whetstones and steatite demonstrate tell-tale characteristics of objects traded for in low quantities and over infrequent time periods. This article

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17

Abbas, Shujaat, and Abdul Waheed. "Trade competitiveness of Pakistan: evidence from the revealed comparative advantage approach." Competitiveness Review: An International Business Journal 27, no. 5 (2017): 462–75. http://dx.doi.org/10.1108/cr-12-2015-0092.

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Purpose Pakistan’s natural endowment of labour and land is suitable for labour-intensive agriculture and manufacturing sector. This study aims to investigate international trade competitiveness of Pakistan in 14 major industries of agriculture and manufacturing sector, accounting more than 85 per cent of total export receipts. Design/methodology/approach The competitiveness of Pakistan in selected industries of agriculture and manufacturing sectors from 2003 to 2014 is investigated using the revealed comparative advantage (RCA) index, introduced by Balassa (1965) on HS data collected from the

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18

Maria Djojo, Vania, and Christina Dwi Astuti. "The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable." Devotion Journal of Community Service 4, no. 2 (2023): 534–45. http://dx.doi.org/10.36418/devotion.v4i2.406.

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The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has

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19

Nabilla Qomaria, Dirvi Surya Abbas, and Seleman Hardi Yahawi. "Pengaruh Corporate Governance dan Capital Intensity Ratio Terhadap Manajemen Pajak." SANTRI : Jurnal Ekonomi dan Keuangan Islam 1, no. 6 (2023): 74–88. http://dx.doi.org/10.61132/santri.v1i6.104.

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The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling tec

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20

ANWAR, SAJID. "GOVERNMENT SPENDING ON PUBLIC GOODS, SPECIALIZATION-BASED EXTERNAL ECONOMIES AND PATTERN OF TRADE." Singapore Economic Review 51, no. 01 (2006): 19–30. http://dx.doi.org/10.1142/s0217590806002202.

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This paper examines the link between government spending on a public good and pattern of trade in the presence of specialization-based external economies. The results presented in this paper are based on a simple model of an economy that produces one industrial, one agricultural, one public good and a large number of varieties of professional services. It is shown that, when the agricultural and the public goods are non-traded, the country where government spending is relatively large is a net-exporter of varieties of professional services; if varieties of professional services are equally (or

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21

Safitri, Cindy Eka, Firda Sari Oktaviany, Refina Tasari Samosir, Ulung Nurjaman, and Suripto Suripto. "Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax." EAJ (Economic and Accounting Journal) 7, no. 1 (2024): 44–54. http://dx.doi.org/10.32493/eaj.v7i1.y2024.p44-54.

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Study this aims to test the influence of commissioner independence, inventory intensity, and capital intensity against aggressiveness tax. Variables used in the study are commissioner independence, inventory intensity, and capital intensity. At the same time, the variable dependent on research is aggressiveness measured taxes using ETR. A study was carried out on 53 consumer goods industry sector companies on the Indonesian Stock Exchange, using purposive sampling through criteria that have been determined. Data from 16 companies were created as sample studies with observation for the five yea

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Berezhnaya, L. Yu. "The Role of Transport Infrastructure in Development of Border Region." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 21, 2021): 109–17. http://dx.doi.org/10.21686/2413-2829-2021-4-109-117.

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Social and economic development of regions is closely connected with transport industry functioning, which was proven by numerous academic works. However, the problem of transport infrastructure importance for border regions was actually neglected. In fact transport on state periphery plays an important role in regional development and in some cases becomes a key factor of realizing foreign-economic potential. This article on the basis of functional approach to the research object describes an attempt to substantiate the role of transport infrastructure in the development of border region thro

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Djati, Kartika. "PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, EXCHANGE RATE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK." Jurnal Riset Akuntansi Politala 6, no. 2 (2023): 404–19. http://dx.doi.org/10.34128/jra.v6i2.389.

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The purpose of this study is to empirically determine the influence of independent commissioners, audit committees, exchange rates, capital intensity and profitability on tax avoidance. The population of this study includes all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Sampling techniques use purposive sampling using regression analysis of panel data in knowing the relationship between independent and dependent variables. This type of research method is quantitative with an associative level of explanatory. Bas

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Bennett, Gregg, Khalid Ballouli, and Jason Sosa. "“Sometimes Good, Sometimes not so Good”: Student Satisfaction with a Sport Management Exchange Program." Sport Management Education Journal 5, no. 1 (2011): 14–31. http://dx.doi.org/10.1123/smej.5.1.14.

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The purpose of this investigation was to assess the effectiveness of a sport management student exchange program. During a summer semester, Wilson University1 faculty hosted a 39-day exchange and study tour made possible due to funding from the U.S. Department of State’s Fusion Arts Exchange program. The theme of the program, the American Sports Brand, was based on an original model focused on creating a deeper understanding of U.S. society, culture, and values among a multinational group of students through an intensive study of the formation, development, and business practices of the Americ

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Dorosh-Kizym, M., O. Dadak, and T. Gachek. "Logistics services as an inalienable complex of the electronic commerce." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 20, no. 91 (2018): 51–56. http://dx.doi.org/10.32718/nvlvet9111.

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In recent years, e-commerce has been able to penetrate practically in all spheres of life of the population and in Ukraine. The domestic e-commerce market is only at the inception stage, but at the same time it has a significant potential for development. The Internet and related technologies continue to actively and effectively interfere with logistics. Modern logistics technologies are inextricably linked with intensive information exchange. Due to the timely receipt of information, high accuracy, speed and consistency of goods exchange in logistic chains are ensured. Over the past few years

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Junrida, Sisi, and Darti Djuharni. "The Effect of Corporate Governance, Sales Growth, and Capital Intensity on Tax Avoidance." Journal of Business and Management Studies 5, no. 6 (2023): 71–78. http://dx.doi.org/10.32996/jbms.2023.5.6.5.

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This study aims to determine the effect of corporate governance on tax avoidance, the effect of sales growth and the effect of capital intensity on tax avoidance in pharmaceutical manufacturing companies in the consumer goods sector listed on the IDX in 2020-2022. This study uses quantitative methods and focuses on hypothesis testing by using numerical variable analysis and statistical data analysis in manufacturing companies in the pharmaceutical consumer goods subsector listed on the Indonesian Stock Exchange (IDX). The type of research data used in this study is secondary data. The analysis

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Asri Krisnawati, Sarsiti Sarsiti, and Alyssa Mellindina. "The Influence Of Profitability, Capital Intensity, Independent Board Of Commissioners, Audit Committee, Managerial Ownership And nstitutional Ownership On Tax Avoidance." INTERNATIONAL CONFERENCE ON DIGITAL ADVANCE TOURISM, MANAGEMENT AND TECHNOLOGY 1, no. 1 (2023): 166–73. http://dx.doi.org/10.56910/ictmt.v1i1.60.

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The objective of this research is to examine the impact of profitability, capital intensity, independent board of commissioners, audit committee, managerial ownership and institutional ownership on tax avoidance in secondary consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sample was selected using purposive sampling method. The total sample used amounted to 34 secondary consumer goods industrial companies 5 years of observation. The analysis technique used is multiple regression analysis. Indication of the reasrch conclude that capital intensity has a

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Teng, Yue. "Application Research of Computer Technology in the Decision Making of China's Supermarket Logistics Centers." Advanced Materials Research 442 (January 2012): 92–96. http://dx.doi.org/10.4028/www.scientific.net/amr.442.92.

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Logistics centers are mainly comprised by a series of operations from purchasing of goods to preservation, allocation, delivery, packaging and distribution. By drawing support from advanced management technology and modernized information exchange network, logistics centers have effectively connected production and consumption altogether, making all goods circulating under an efficient, harmonious and ordered state, which in return achieved best commercial efficiency and social efficiency. Currently, logistics management software is far from enough to satisfy customers' needs, and still remain

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Widiatmoko, Sigit, and Hadri Mulya. "The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance." Journal of Sosial Science 2, no. 4 (2021): 502–11. http://dx.doi.org/10.46799/jss.v2i4.176.

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This study aims to determine the effect of independent boardof commissioners, institutional ownership, audit committee, profitability, capital intensity, and to determine the effect of company size on tax avoidance. So that the approach used in this research is a quantitative approach with this type of approach, namely explanatory research. The population in this study are all consumer goods companies that have been listed on the Indonesia Stock Exchange (IDX) in 2015-2019 as many as 53 companies. So that the sample used in this study is a non-probability sampling method which is included in t

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Rizal Putri, Vidiyanna. "Berpengaruhkah Asset intensity dan Debt Policy Terhadap Penghindaran Pajak." Jurnal Akuntansi Keuangan dan Bisnis, Vol.13 No. 2 (2020) (November 30, 2020): 118–25. http://dx.doi.org/10.35143/jakb.v13i2.3671.

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The purpose of this research to detect corelation of leverage, asset intensity proxy by intensity of capitaland capital intensity on tax avoidance with audit committee as moderating variabel at Financial Performance of Consumer Goods sector for the year 2015 to 2018. The independent variables used in this study were of leverage, capital intensity and the tax avoidance as dependent variable measured by CETR. This study also use audit committee as a moderating variable. Sample selection method using purposive sampling. The sample used in this study are 32 in the consumer goods sector that listed

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Sari, Mayang Ratna, and I. Gede Adi Indrawan. "Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance." Owner 6, no. 4 (2022): 4037–49. http://dx.doi.org/10.33395/owner.v6i4.1092.

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This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensit

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Jarwo, Reja Ale, and Didit Purnomo. "Analisis pengaruh perang dagang AS-China bagi kondisi ekonomi ASEAN-4 periode 2017-2020." Journal of Economics Research and Policy Studies 4, no. 1 (2024): 16–25. http://dx.doi.org/10.53088/jerps.v4i1.796.

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International trade is the exchange of goods and services between citizens of two or more countries by mutual agreement. However, the increasingly intensive trade can trigger conflicts during trade, which are called trade wars. The current trade war between the United States and China is playing with each other's trade tariffs. This research analyzed the influence of the US-China Trade Balance, ASEAN balance of payments, and imports related to ASEAN-4 economic conditions. This observation selects secondary data from the World Bank, International Monetary Fund (IMF), and CEIC Data. The data use

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Machado Neto, Pedro Augusto, Elano Ferreira Arruda, and Antônio Clécio de Brito. "Dynamic of Brazilian Foreign Trade by Technological Intensity." International Journal of Economics and Finance 16, no. 6 (2024): 62. http://dx.doi.org/10.5539/ijef.v16n6p62.

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This paper aims to investigate the long-run relationship between the real exchange rate and the Brazilian trade balance disaggregated by technological intensity classification, i.e., High Tech, Medium-High Tech, Medium Low Tech, and Low Tech, using monthly data from the period of January 2000 to December 2022. To achieve this aim, time-varying cointegration methodology is used, as it is understood that a linear approach is not well suited for developing economies, that face much influence from external events and internal turmoils, which is just the case of Brazil. It was found that, from the

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Rajak, Raida, and Suwito Suwito. "PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK." Jurnal Ekonomi Bisnis Digital 3, no. 2 (2024): 81–91. http://dx.doi.org/10.47709/jebidi.v3i2.354.

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The purpose of this study was to determine the effect of profitability, leverage, sales growth and capital intensity on the tax avoidance. The sampling method used is purposive sampling. The population in this study is the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) period 2016-2020. The population in this study was 176 observations (62 companies). The results showed that capital intensity has positive effect on the tax avoidance. Profitability has negative effect on the tax avoidance. While leverage and sales growth have no effect on tax avoidance.

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Ćurčić, Mihailo, Vladimir Todorović, Pavle Dakić, et al. "Economic potential of agro-food production in the Republic of Serbia." Ekonomika poljoprivrede 68, no. 3 (2021): 687–700. http://dx.doi.org/10.5937/ekopolj2103687c.

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This research conducted a structural and analysis of the foreign trade position of the Republic of Serbia, with special emphasis on agricultural and food products, in order to provide detailed information regarding current trends, measuring the level of comparative advantage and international position in the world and European markets. The obtained results indicate the elements that have a limiting effect on the development of this type of production. Using the RCA Index methodology and the Lafay's Index, the link between the food industry and the character of industrial exchange was establish

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Fitriana, Eti, and Wikan Isthika. "PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK." Jurnal Riset Akuntansi (JUARA) 11, no. 1 (2021): 18–33. http://dx.doi.org/10.36733/juara.v11i1.2822.

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This research aims to find out the effect of size, profitability, leverage, and capital intensity ratio on tax management. This research uses data over the period 2014 to 2018 from manufacturing companies listed in Indonesia Stock Exchange. Whereas, as the samples are consumer goods sectors companies. The determination of sample was made by applying purposive sampling methods. Multiple linear regression technique was used to analyze the data. Furthermore, from the testing data, this research shows that size and capital intensity ratio have an effect on the tax management. Whereas, profitabilit

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Nadhifah, Mauliddini, and Abubakar Arif. "Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth." Jurnal Magister Akuntansi Trisakti 7, no. 2 (2020): 145. http://dx.doi.org/10.25105/jmat.v7i2.7731.

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<p><em>This study aims to examine the effect of transfer pricing, thin capitalization, financial distress, earnings management, and capital intensity on tax avoidance with sales growth as moderating. This study uses a sample of manufacturing companies in the basic industrial sector and chemical goods, the consumer goods industry sector, and other goods industry sectors listed on the Indonesia Stock Exchange during the 2016-2018 period as many as 32 companies. Data collection techniques using purposive sampling </em><em>method </em><em>and analyze using panel

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Abdullaev, Bakhrom, Aziz Gayipov, Rustam Rahimov, Shukhrat Jabbarov, Farida Galimova, and Yakhyobek Khurmatov. "Innovative bases of technology of autonomous transportation of perishable cargo." E3S Web of Conferences 402 (2023): 01013. http://dx.doi.org/10.1051/e3sconf/202340201013.

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Transportation of perishable goods is a special type of transportation that has great social significance and has an impact on the health of the population. The correct choice of transportation technology and vehicle ensures the preservation of the quality of the transported perishable cargo due to compliance with the required temperature conditions, which in turn ensures compliance with food safety requirements. This article is devoted to the development of scientifically sound recommendations for the selection of new cooling systems for perishable goods by rail and technology parameters, inc

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Muliawati, Ida Ayu Putu Yuli, and I. Putu Fery Karyada. "PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI." Hita Akuntansi dan Keuangan 1, no. 1 (2020): 495–524. http://dx.doi.org/10.32795/hak.v1i1.788.

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This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax aggressiveness with an independent commissioner as a moderating variable. The population of the research is the goods and consumption industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The sample used is purposive sampling. The type of data that is secondary data and the method of analysis used is MRA Analysis. The results of this study indicate that leverage and capital intensity have a positive effect on tax aggressiveness, independent commissioners we

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Budiadnyani, Ni Putu. "Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak." E-Jurnal Akuntansi 30, no. 9 (2020): 2244. http://dx.doi.org/10.24843/eja.2020.v30.i09.p06.

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This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intens

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M. Alimuddin and Susi Sarumpaet. "The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange." International Journal of Economics and Management Sciences 1, no. 3 (2024): 131–41. http://dx.doi.org/10.61132/ijems.v1i3.130.

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This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage

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Ciplet, David, and J. Timmons Roberts. "Splintering South: Ecologically Unequal Exchange Theory in a Fragmented Global Climate." Journal of World-Systems Research 23, no. 2 (2017): 372–98. http://dx.doi.org/10.5195/jwsr.2017.669.

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The article examines the changing nature of politics in the United Nations climate negotiations through the lens of ecologically unequal exchange theory, focusing on the lead up to and aftermath of the 2015 Paris negotiations. We identify and discuss three areas of tension that have emerged within the G-77 coalition: tensions within the global semi-periphery, tensions between the semi-periphery and periphery, and tensions within the periphery. Together, these tensions challenge the main link of solidarity in the G-77 coalition: the idea that all countries in the global South share a common pre

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Izotov, Dmitry. "Comparative Trade Intensity of the Russian Far East: Sectoral Aspect." Regionalistica 10, no. 6 (2023): 21–39. http://dx.doi.org/10.14530/reg.2023.6.21.

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The article analyzes the dynamics of the comparative intensity of trade in the Russian Far East within the «new» territorial borders. This analysis was carried out on the basis of decomposition estimates of trade within the economic sectors of the Far East in 2012–2021. The dominance of the external market (foreign countries and other regions of Russia) in the total trade turnover of the Far East has been revealed. It is shown that in the Far East the process of trade «consolidation» between regions continued. The product groups that form the basis of trade within the Far East have been identi

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Musyafa’ah, Musyafa’ah, Nita Andriyani Budiman, and Zamrud Mirah Delima. "Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity." JAS (Jurnal Akuntansi Syariah) 7, no. 2 (2023): 200–218. http://dx.doi.org/10.46367/jas.v7i2.1452.

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This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that ea

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Ariyani, Sinta, and Sunarto Sunarto. "Pengaruh Capital Intensity dan Good Corporate Governance Terhadap Penghindaran Pajak." Gorontalo Accounting Journal 7, no. 1 (2024): 125. http://dx.doi.org/10.32662/gaj.v7i1.3334.

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This research was conducted with the aim of analysing the impact of capital intensity, institutional ownership, audit quality, audit committee, and independent commissioners on tax avoidance listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample that met the criteria in this study was 173 observation data from goods and consumption sector companies listed on the IDX. The data analysis technique in this study uses descriptive statistical analysis, classical assumption test, multiple linear regression test, model testing, and hypothesis testing. The results of this stu

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Dotelli, Giovanni, Paola Gallo Stampino, and Edoardo Simonetti. "Pallet Use and Transport in Italy: Comparing the Carbon Footprints of Standard Exchange and Nolpal’s Alternative Strategy." Applied Sciences 15, no. 4 (2025): 2032. https://doi.org/10.3390/app15042032.

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As global trade continues to intensify, the role of pallets becomes increasingly crucial, as they are essential for the movement of goods worldwide. Wooden pallets are the most common packaging type in Italy and Europe, and their widespread use in distribution and freight transportation means that the relatively minor environmental impact of an individual pallet is greatly magnified by the overall scale of operations. The management of pallets can significantly influence both the emissions and the costs associated with pallet operations. This work presents a case study representative of the em

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Konduktorov, A. "OBJECTIVE MEANING AND SUBJECTIVE PERCEPTION OF THE US DOLLAR IN THE RUSSIAN FEDERATION: TRENDS, CONTRADICTIONS, CONSEQUENCES." Moscow University Bulletin. Series 21. Public administration, no. 2 (November 3, 2023): 3–19. http://dx.doi.org/10.55959/msu2073-2643-21-2024-2-3-19.

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Based on the data of the Bank of Russia, a significant decrease in the role of the US currency in the Russian Federation during export-import operations servicing and exchange trading was revealed. It is stated that these processes conflict with the subjective perception of the US dollar as the world’s leading currency, as well as the generally accepted representation of its exchange rate in the media. The conclusion is formulated about the negative impact of the imbalance of the objective value and subjective perception of the dollar on ensuring price stability in the Russian market of goods,

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Arsella Zalianty, Inayaturrohmah, and Aoliyah Firasati. "The Effect of Fixed Asset Intensity, Inventory Intensity, Profitability, Leverage, and Board of Commissioners on tax Management." Indonesian Journal of Business Analytics 4, no. 3 (2024): 1101–19. https://doi.org/10.55927/ijba.v4i3.9458.

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TThis research is focused on identifying the effects caused by fixed asset intensity, inventory intensity, profitability, leverage, and the presence of a board of commissioners on tax management practices. This quantitative study uses secondary data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Samples were taken using purposive sampling method based on certain criteria, and 27 out of 63 companies that met the criteria were selected with a three-year period, resulting in a total of 81 sample data for this study. The data an

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Glaze, Mutiara Mabilan Tiyanto, and Achyani Fatchan. "Effect of Capital Intensity, Thin Capitalization, Transfer Pricing, Profitability and Sales Growth on Tax Aggressiveness." International Journal of Business Management and Technology 6, no. 4 (2023): 106–16. https://doi.org/10.5281/zenodo.7679718.

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This study aims to analyze the effect of capital intensity, thin capitalization, transfer pricing, profitability, and sales growth on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange in 2017- 2020. This type of research is a quantitative research using secondary data in the form of company annual reports, sampling is carried out using the purposive sampling method. The sample in this study was 60 samples. The analytical method used in this research is Multiple Linear Regression Analysis which is processed using the Statistical Package fo

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Putri, Lutviana Cindy Eka, and Adhitya Putri Pratiwi. "PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 4 (2022): 555–63. http://dx.doi.org/10.24815/jimeka.v7i4.21400.

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The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016–2020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 softwar

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