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This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
Indonesian Learning Training and Education Centre (ILTEC) in Palembang City still uses WhatsApp and Microsoft Excel in the training registration process, resulting in unstructured participant data management. This study aims to design and develop a web-based Teacher Training Registration Information System using the Goal-Directed Design (GDD) method. The system provides features for training re…