This study aims to examine the influence of tunneling incentives, fixed asset intensity, and accounting conservatism on tax avoidance. This study uses a quantitative approach with secondary data sourced from the company's annual financial statements. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2020-202…
This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations wer…
This study aims to examine and obtain empirical evidence regarding the effect of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, the final sample consists of 159 companies, yielding 477 observations…
Integrasi Industrial Internet of Things (IIoT) dalam sistem gardu listrik telah meningkatkan efisiensi operasional tetapi juga meningkatkan kerentanan terhadap ancaman siber, khususnya serangan Man-in-the-Middle (MITM) di mana informasi diubah dan stabilitas jaringan terpengaruh. Tulisan ini menyajikan struktur Deep Neural Network (DNN) yang didedikasikan untuk mengidentifikasi serangan Man-in-…
Indicator of Compromise (IoC) merupakan artefak digital penting dalam Cyber Threat Intelligence (CTI), seperti IP address, domain, URL, hash file, dan nama malware, yang digunakan untuk membantu identifikasi aktivitas berbahaya. Ekstraksi IoC dari teks CTI masih menjadi tantangan karena data umumnya bersifat semi-terstruktur serta mengandung variasi istilah teknis yang kompleks. Penelitian ini …
Tidal lowlands have significant potential to be developed as oil palm plantation areas. One of the main problems in tidal soils is the high content of exchangeable aluminum (Al-dd), along with deficiencies of calcium (Ca) and magnesium (Mg). The imbalance between high Al-dd and low Ca and Mg can cause physiological stress in oil palm plants. This study aims to analyze the status of base cations…
Kesetaraan gender masih menjadi tantangan dalam pembangunan di Kenya, terutama dalam bidang ekonomi, pendidikan, partisipasi politik, dan perlindungan hukum perempuan. Kondisi ini mendorong keterlibatan Kanada sebagai negara donor melalui penerapan Feminist Foreign Policy (FFP) yang diwujudkan dalam Feminist International Assistance Policy (FIAP). Penelitian ini bertujuan untuk menganalisis bag…