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This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing. This research population is all manufacturing companies that list at Indonesia Stock Exchange on the period of 2016-2018 but the collected data are on a period of 2015-2019. The sampling technique uses a purposive method to obtain 275 samples in the observation period of 2016-2018. The method of this research involves descriptive statistic test, classical assumption test, and hypothesis test. A regression test is used for testing the hypotheses. The result of the research shows that tax avoidance, debt covenant, and company size have a significant effect on transfer pricing decision. The factors are multinationality, foreign ownership and audit quality also have a significant effect on transfer pricing decisions. Meanwhile, bonus mechanism and tunneling incentives do not significantly affect transfer pricing decisions. Conclusions from this research is a lot of factors involved in the transfer pricing decision. One from inside the company and the others from an outside company. Transfer pricing is a tool to achieve certain goals. The purpose of transfer pricing can be categorized as internal goals and external goals. The manufacturing companies when deciding about transfer pricing must be careful because there are two perceptive about transfer pricing. One perceptive from a business that transfer pricing is something useful because a company can save money related tax but the other perceptive from the government side, transfer pricing has believed to be able to have reduced or even disappearing potential for a country’s tax revenue.

Intellectual Property Rights, or IPR, are essential for economic development and innovation, especially in the current digital era. However, certain aspects need to be considered in the context of Islamic financial law to ensure that IPR is applied relatively and by legal principles, especially law of Islam. This article analyzes the perspective of Islamic economic law regarding IPR in the current digital era, including its protection, use, and utilization. This study is a normative juridical study using a statute approach, which begins by investigating existing laws and regulations both in the positive legal framework and in the Islamic legal framework, which is based on the Koran, Hadith, and fatwas of the Ulama. Based on the study, it was found that even though IPR is not stated explicitly in the sharia, it refers to its essence, which is equated with property (mal), based on the norms, values, and principles contained in Islamic law, especially the mashed asy sharia theory, protection of IPR is very basic and integrated into the belief held by Muslims that Islam, which consists of monotheism, sharia, and morals, is an inseparable unity and illegal use of IPR is an injustice. The urgency of this study lies in the importance of IPR protection to encourage innovation and creativity in various fields, as well as the importance of considering Sharia principles in the use of IPR to provide optimal economic benefits for rights owners and society.

This research investigates the connection between governmental assistance and business outcomes, incorporating the intermediary functions of business networking and digital marketing. Data were gathered through a questionnaire, which was distributed to 152 participants who represent MSMEs in the culinary industry in Surabaya City. The examination of this data was performed utilizing the SEM-PLS method, facilitated by SmartPLS 3.0 software. Findings from the study reveal that governmental support significantly enhances both business networking and digital marketing. Additionally, business networking and digital marketing significantly improve business performance. The research additionally illustrates that both business networking and digital marketing play a significant role in mediating the connection between government support and the success of culinary MSMEs in Surabaya City.

Indonesia is optimistic about becoming the center of the world's halal industry and the halal industry covers very diverse aspects of life, from the financial, food and beverage, tourism, pharmaceutical and cosmetics industries to the fashion industry. This very broad aspect of course requires the support of a lot of reliable human resources, namely human resources that are in accordance with the characteristics of Islamic values ??such as professional (kafa'ah), trustworthy (amanah) and himmatul amal (work spirit). For this reason, developing human resources who are currently or will be involved in the sharia industry is important. This research is qualitative research by conducting searches and comparisons of related concepts and policies, then analyzing them using the monotheism concept approach and finally describing the results of the interpretation of the data collected so that finally conclusions are drawn and convey the development model that should be carried out.

This research investigates the connection between governmental assistance and business outcomes, incorporating the intermediary functions of business networking and digital marketing. Data were gathered through a questionnaire, which was distributed to 152 participants who represent MSMEs in the culinary industry in Surabaya City. The examination of this data was performed utilizing the SEM-PLS method, facilitated by SmartPLS 3.0 software. Findings from the study reveal that governmental support significantly enhances both business networking and digital marketing. Additionally, business networking and digital marketing significantly improve business performance. The research additionally illustrates that both business networking and digital marketing play a significant role in mediating the connection between government support and the success of culinary MSMEs in Surabaya City.

Indonesia is optimistic about becoming the center of the world's halal industry and the halal industry covers very diverse aspects of life, from the financial, food and beverage, tourism, pharmaceutical and cosmetics industries to the fashion industry. This very broad aspect of course requires the support of a lot of reliable human resources, namely human resources that are in accordance with the characteristics of Islamic values ??such as professional (kafa'ah), trustworthy (amanah) and himmatul amal (work spirit). For this reason, developing human resources who are currently or will be involved in the sharia industry is important. This research is qualitative research by conducting searches and comparisons of related concepts and policies, then analyzing them using the monotheism concept approach and finally describing the results of the interpretation of the data collected so that finally conclusions are drawn and convey the development model that should be carried out.

Intellectual Property Rights, or IPR, are essential for economic development and innovation, especially in the current digital era. However, certain aspects need to be considered in the context of Islamic financial law to ensure that IPR is applied relatively and by legal principles, especially law of Islam. This article analyzes the perspective of Islamic economic law regarding IPR in the current digital era, including its protection, use, and utilization. This study is a normative juridical study using a statute approach, which begins by investigating existing laws and regulations both in the positive legal framework and in the Islamic legal framework, which is based on the Koran, Hadith, and fatwas of the Ulama. Based on the study, it was found that even though IPR is not stated explicitly in the sharia, it refers to its essence, which is equated with property (mal), based on the norms, values, and principles contained in Islamic law, especially the mashed asy sharia theory, protection of IPR is very basic and integrated into the belief held by Muslims that Islam, which consists of monotheism, sharia, and morals, is an inseparable unity and illegal use of IPR is an injustice. The urgency of this study lies in the importance of IPR protection to encourage innovation and creativity in various fields, as well as the importance of considering Sharia principles in the use of IPR to provide optimal economic benefits for rights owners and society.

This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing. This research population is all manufacturing companies that list at Indonesia Stock Exchange on the period of 2016-2018 but the collected data are on a period of 2015-2019. The sampling technique uses a purposive method to obtain 275 samples in the observation period of 2016-2018. The method of this research involves descriptive statistic test, classical assumption test, and hypothesis test. A regression test is used for testing the hypotheses. The result of the research shows that tax avoidance, debt covenant, and company size have a significant effect on transfer pricing decision. The factors are multinationality, foreign ownership and audit quality also have a significant effect on transfer pricing decisions. Meanwhile, bonus mechanism and tunneling incentives do not significantly affect transfer pricing decisions. Conclusions from this research is a lot of factors involved in the transfer pricing decision. One from inside the company and the others from an outside company. Transfer pricing is a tool to achieve certain goals. The purpose of transfer pricing can be categorized as internal goals and external goals. The manufacturing companies when deciding about transfer pricing must be careful because there are two perceptive about transfer pricing. One perceptive from a business that transfer pricing is something useful because a company can save money related tax but the other perceptive from the government side, transfer pricing has believed to be able to have reduced or even disappearing potential for a country’s tax revenue.