This study aims to examine the effect of temporary tax differences, permanent tax differences, and firm value on tax management in LQ-45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The object of this study consists of companies included in the LQ-45 index listed on the Indonesia Stock Exchange during the 2019–2024 period. Using a purposive sampling method, …
This study aims to analyze the effect of Population Density, Domestic Investment (PMDN), and Foreign Investment (PMA) on Economic Growth in five administrative regions of East Kalimantan Province, namely Balikpapan, Samarinda, Bontang, North Penajam Paser, and Kutai Kartanegara during the 2010–2024 period. This study uses secondary data obtained from the Central Statistics Agency (BPS) and th…
The utilization of home gardens is a strategic effort to meet household and environmental needs. Empowering Women Farmers Groups is an essential step to enhance the skills and welfare of their members in optimizing this potential. This study aims to: (1) measure the empowerment level of KWT in optimizing home garden utilization, (2) analyze the internal and external factors influencing KWT deve…
Besarnya potensi ekonomi yang dimiliki Provinsi Riau belum sepenuhnya mampu menciptakan pertumbuhan ekonomi yang merata antarwilayah. Penelitian ini bertujuan menganalisis pola interaksi spasial dan pengaruhnya terhadap pertumbuhan ekonomi kabupaten/kota di Provinsi Riau periode 2011–2024. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis skalogram, model gravitasi, dan regre…
Disparities in economic growth across regions remain a major issue in Indonesia’s development process, particularly in provinces with relatively low economic growth compared to others. This study aims to analyze the effect of Domestic Investment (PMDN), road infrastructure, and the Human Development Index (HDI) on economic growth in five provinces with the lowest economic growth in Indonesia.…
Rubber is one of Indonesia’s major plantation commodities that plays a vital role in supporting the national economy and the livelihoods of rural communities; however, despite high production levels, the sustainability of rubber farming—particularly in terms of efficiency and farmer income—remains uncertain. This study aims to (1) analyze economic and technical efficiency to assess the su…
The objectives of this study were: (1) to analyze the level of consumer satisfaction with the service and products of Pempek Lala using the Customer Satisfaction Index (CSI) method; (2) to identify the level of importance and performance of each service and product attribute using the Importance Performance Analysis (IPA) method; and (3) to determine the attributes that should be prioritized fo…
The high dependence of farmers on rubber farming as the main source of income necessitated a study of the cultivation practices applied. Without sustainability evaluation, uncontrolled agrochemical use and improper cropping patterns could threaten the productivity of rubber land in the long term. This study aimed to determine (1) whether rubber farming in Air Pedara Village had achieved sustain…
Penelitian ini bertujuan menganalisis pengaruh Work-life Balance dan Work Engagement terhadap kinerja guru PNS SMP Negeri di Kecamatan Sekayu, serta menguji peran Psychological Capital sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei, guru PNS SMP Negeri di Kecamatan Sekayu dijadikan sampel melalui teknik sensus. Data dikumpulkan menggunakan kuesione…
This study aims to analyze the effect of foreign direct investment (FDI), inflation, and government expenditure on economic growth in ASEAN-5 countries, namely Indonesia, Malaysia, Singapore, Thailand, and the Philippines. This study uses secondary data in the form of panel data for the period 1990–2024, which is analyzed using panel data regression methods. The results of the study using the…
This study aims to examine the influence of local government size, audit findings, and central government transfer funds on local government financial performance. Financial performance in this study is measured using the effectiveness ratio of Locally Generated Revenue (PAD). The study uses a quantitative approach utilizing secondary data sourced from published documents of the Central Statist…
This study aims to examine the influence of local government size, audit findings, and central government transfer funds on local government financial performance. Financial performance in this study is measured using the effectiveness ratio of Locally Generated Revenue (PAD). The study uses a quantitative approach utilizing secondary data sourced from published documents of the Central Statist…
This study aims to examine the effect of fixed asset intensity, tax incentives, and ESG disclosure on tax aggressiveness in mining and energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The research sample consisted of 98 companies using purposive sampling and secondary data from the IDX. The research testing used panel data regression analysis techniques wi…
This study aims to analyze the effect of sustainability disclosure and firm value on corporate tax by considering growth opportunity and foreign ownership as control variables. The object of this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sample was determined using purposive sampling based on specific criteria. This st…
This study aims to examine the effect of Corporate Social Responsibility (CSR), Board Gender Diversity, and Capital Intensity on tax aggressiveness, as proxied by the Cash Effective Tax Rate (CETR). This study used institutional ownership and foreign ownership as control variables. The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–…
Audit quality is a crucial aspect in maintaining the integrity of financial statements; however, the relationship between audit fees and audit quality in state-owned enterprises across Southeast Asia has not been comprehensively examined, particularly within the theoretical framework of Gossen's First Law. This study aims to describe the effect of audit fees on audit quality from the perspectiv…
Penelitian ini bertujuan untuk menguji pengaruh thin capitalization, sales growth dan capital intensity terhadap tax avoidance dengan institusional ownership sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Penelitian ini menggunakan sampel sebanyak 37 perusahaan sektor pertambangan dengan metode purposive sampling. Analisis d…
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…
Hukum Ekonomi Internasional semakin relevan diambang tata ekonomi yang baru dan globalisasi yang membuat hubungan antar negara semakin krusial. Buku ini membahas salah satu persoalan penting dalam hubungan antar negara, yakni Hukum Ekonomi Internasional.
This study aims to analyze the effect of tax digitalization, tax socialization, and tax sanctions on the compliance of individual taxpayers in the Jumputan Creative Center in Palembang City. This research uses a quantitative approach with multiple linear regression analysis. The data used in this study are primary data obtained through questionnaires distributed to individual taxpayers who work…