Author

J. L. Hutagaol

2 papers indexed here

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Open access Sep 2026

Do Transfer Pricing, CSR, Ownership Structure, and Earnings Management Affect Profitability Through Tax Avoidance? Evidence from Indonesian Manufacturing Firms

Background/Motivation: Tax avoidance represents a persistent governance and fiscal challenge in emerging-market economies; however, its role as a mediating channel between firm-level strategic determinants and profitability remains underexplored in the Indonesian multinational context. Objective: This study examines wh...

A. Saputra, Wahyudin Zarkasyi, Harry Suharman et al. · International Journal of Fin... · 0 citations

Open access Aug 2026

Beyond Scarcity: A Theory of Sustainable Collectible Ecosystem

The resurgence of the Pokémon Trading Card Game (TCG) as both a collectible and an alternative asset presents a significant theoretical puzzle: How can a physical product with minimal intrinsic value generate sustainable economic and cultural value? Despite growing academic and practitioner interest in collectible mark...

Jordan Kristanto, David Steven Macquairie, Muslihun Muslihun et al. · Jurnal Impresi Indonesia · 0 citations