Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:Teenage pregnancy is a complex global issue with a significant impact on maternal mental health. This study aims to conduct a Systematic Literature Review (SLR) analysis of the relationship between teenage pregnancy and…
maternal mental health, with a focus on the impact, influencing factors, and variations in findings based on geographic and cultural context. Literature searches were carried out through scientific databases such as PubMed, Google Scholar, and several international journals. Inclusion criteria included studies that addressed the impact of teenage pregnancy on maternal mental health, with analysis of factors influencing this relationship as well as variations in findings based on geographic and cultural context. This SLR analysis identified that teenage pregnancy consistently has a negative impact on maternal mental health, including increasing the risk of stress, anxiety and depression. Factors such as social support, social stigma, and economic conditions play an important role in influencing the mental health of teenage mothers. The variety of findings suggests that cultural norms, family structure, and global crises such as the COVID-19 pandemic may significantly influence the experience and impact of teen pregnancy. These findings highlight the need for a holistic approach in supporting the mental health of teenage mothers, including increasing access to affordable mental health services, strong social supports, and educational programs that strengthen community awareness. Evidence-based policy implications can help reduce the negative impact of teenage pregnancy on maternal mental health, by integrating cultural and contextual perspectives in interventions aimed at improving the well-being of teenage mothers worldwide.
Abstract:Language learning through online collaborative learning is a complex process because it requires thoughtful and pedagogical considerations in its design, implementation, and evaluation. To understand language in online collaborative…
ollaborative learning, it is very important to include stakeholders' perspectives on their lived experiences. A qualitative case study was chosen to conduct this research. SMA Negeri 6 Surakarta and SMA Negeri 1 Surakarta were intentionally included in the study. The data were collected from semi-structured interviews of students and teachers and online and offline observations. The collected data were analyzed using the method of constant comparative analysis. The results clarified that several proactive supports (social, pedagogical and technical support) play a crucial role in promoting meaningful collaboration. The presence of the teacher is an important factor that create the collaboration to proceed as desired setting the stage, modeling the desired expectations and guiding the students to achieve the expected results. The assignments and assessments also affect the level of student engagement; therefore, it is recommended to include both formative and summative assessments for both the product and the collaborative process. The findings of this study have implications for the scaffolding and specificity of language learning through online collaboration to support online educators.
Abstract:This research analyzes Indonesia's role in addressing the challenges of climate change from a foreign policy perspective, highlighting the factors that influence policy formation, the diplomacy strategies implemented, as…
well as their impact at the global level. With a comprehensive review, this research aims to provide insights into how Indonesia interacts with the international community in an effort to address the global environmental crisis. Through an exploration of the internal and external factors that influence foreign policy on climate change, the article identifies the challenges faced as well as the opportunities that exist for Indonesia to play a more active role in shaping the global environmental agenda. By highlighting Indonesia's contributions to climate change mitigation and adaptation as well as its environmental diplomacy efforts, this article provides a better understanding of the complex dynamics between Indonesia's foreign policy and climate change issues in the context of international relations.
Abstract:This study examines the complex consequences of industrial area development on both the national and regional economies of Indonesia, with a specific focus on the interaction between these two domains. This research employs…
oys a comprehensive case study methodology to examine the policies crucial for ensuring sustainable economic growth in the aftermath of the pandemic. Industrial expansion's direct and indirect effects on job creation, economic diversification, technological advancement, and resource distribution are all examined in this analysis. Considering the varying degrees of development and infrastructure across Indonesia's regions, the study also identifies the distinct impacts of economic disparities across these areas. The results emphasize the need for tailored policy interventions that consider regional discrepancies and foster fair economic growth post-pandemic. Contributing to the economic recovery of the nation, the study finds sectors of the Indonesian economy with potential for expansion in the post-pandemic period. Employing the shift-share analysis and qualitative descriptive method, help determine if any changes have occurred in the configuration of the economic system during the post-pandemic period. The findings indicate that each of the five provinces, namely Bali, Riau Islands, Banten, East Borneo, and Yogyakarta, possesses distinct competitive advantages that are unique to their respective regions. However, none of the industries in these five areas possesses a significant degree of expertise in any particular industry. The research also emphasizes the lack of dedicated business activities focused on a specific industry.
Abstract:The important role of freedom of expression as a basis for equality, especially within the framework of constitutional law, is very important in Indonesia. This research uses normative juridical qualitative methods to obtain…
tain a comprehensive understanding of the legal aspects that regulate freedom of expression in the country. Recognized as an essential human right, freedom of expression is explicitly protected by the 1945 Constitution of the Republic of Indonesia. The focus of this research is to examine the legal norms governing freedom of expression, which include provisions such as Article 28E paragraph (3) and Article 19 of the Constitution 1945, as well as other statutory regulations. The research results show that freedom of expression is recognized as an inalienable right by the state and is one of the foundations for the realization of a just and democratic society. Although freedom of expression is guaranteed by the constitution, this research also highlights the obstacles and challenges in its implementation. In Indonesia, challenges arise in navigating diverse interpretations of freedom of expression, with concerns about potential exploitation by entities harming public interest. Striking a balance between freedom of expression and societal stability/security is deemed crucial. The research aims to better understand the complexity of freedom of expression within the country's constitutional law and its role in promoting equality. This research aims to find useful insights for creating better policies. These policies should strike a good balance between individual freedom and public interest, ultimately fostering a fair and democratic society.
Abstract:Himpunan yang dilengkapi dengan suatu metrik disebut ruang metrik dan dituliskan dengan (X,d). memperkenalkan konsep ruang metrik yang lebih baru, yaitu ruang metrik bernilai kompleks. Ruang metrik bernilai kompleks merupakan…
pakan perumuman dari ruang metrik klasik. Selain itu, juga membahas tentang teorema titik tetap pada ruang metrik bernilai kompleks. Titik tetap merupakan suatu titik yang dipetakan ke dirinya sendiri. Kemudian, titik tetap mengalami perluasan menjadi titik tetap berpasangan. Titik tetap berpasangan adalah sepasang titik yang dipetakan ke masing-masing elemen pasangan titik tersebut. Tujuan dari penelitian ini adalah membuktikan eksistensi dan ketunggalan titik tetap berpasangan pada ruang metrik bernilai kompleks. Penelitian dilakukan dengan membentuk barisan dari pemetaan F yang kontraktif di ruang metrik bernilai kompleks. Selanjutnya, membuktikan bahwa barisan tersebut adalah barisan Cauchy dan konvergen ke titik tetap berpasangan di F. Kemudian membuktikan bahwa F memiliki titik tetap berpasangan yang tunggal. Hasil yang diperoleh dari penelitian ini adalah pemetaan F pada ruang metrik bernilai kompleks yang memenuhi salah satu dari tiga ketaksamaan dengan dua koefisien yang jumlahannya kurang dari satu memiliki titik tetap berpasangan yang tunggal.
Abstract:This in-depth research on "The Influence of Transformational Leadership in Improving the Performance of Educational Organizations" uses a qualitative library research method. The main focus of this research is to understand…
and how transformational leadership affects organizational culture, employee motivation, and academic performance in educational settings. The results showed that transformational leadership plays a central role in shaping a positive and inclusive organizational culture, focusing on empowerment, shared vision, and open communication. The dimension of individual empowerment through responsibility and autonomy creates a work climate that supports creativity and growth. A shared vision clearly articulated by the transformational leader provides strong direction for team members, creates meaning in every action, and increases employee engagement. Open communication maintained by transformational leaders provides space for ideas and opinions to flourish, creating a collaborative work environment. The importance of applying transformational leadership in the context of educational organizations is also recognized in the implications of this research. Contributions to the understanding of transformational leadership can help educational leaders develop more contextualized and relevant leadership strategies. The practical implications of this research include the development of leadership training and development programs as well as the formulation of educational policies that support organizational growth and educational quality improvement. Although this study provides a deeper understanding, recognition of the critiques and limitations of previous studies provides a foothold for further research in exploring the complexities of transformational leadership in educational organizations.
Abstract:This study explores the recontextualization of Farid Esack's liberation theology in addressing the challenges of VUCA (Volatility, Uncertainty, Complexity, Ambiguity) in the 21st century. Esack, a progressive Muslim theologian,…
logian, focuses on social justice, pluralism, and advocacy for the oppressed as a response to global uncertainties arising from economic instability, political conflict, and environmental crises. The research employs critical discourse analysis to examine how Esack's interpretation can provide a critical framework for Muslims to respond to the changing times full of uncertainty. The findings reveal that Esack's liberation theology offers an inclusive foundation for building global solidarity across religions and nations, emphasizing principles of social justice and equality. Esack's approach also promotes flexibility in religious interpretation, which is crucial in facing moral ambiguities and socio-political complexities in the modern era. This study aims to contribute to the development of a more contextual and responsive Islamic interpretation that addresses global challenges.