Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
Abstract:The advancement of digital technology has brought significant changes to the legal system, particularly in the use of electronic evidence as a means of proof in court. However, the validity of digital forensic evidence is…
s often questioned due to various technical, procedural, and legal challenges. This study aims to analyze the factors contributing to the failure of digital forensic evidence in legal proceedings and to formulate recommendations for improving its validity. The method used is a Systematic Literature Review (SLR) by examining various academic sources that discuss issues of digital evidence validity, forensic standards, and emerging legal challenges. The results of the study indicate that the failure of digital evidence generally stems from non-compliance in the processes of data collection and preservation with chain of custody standards, insufficient competence of law enforcement officers in digital technical aspects, and conflicts between legal requirements and data privacy regulations, such as the GDPR and CCPA. The case study of online gambling 2020, at the South Jakarta District Court confirms that the absence of forensic verification and chain of custody documentation caused the digital evidence to lose its probative value. Therefore, it is necessary to establish standardized forensic procedures, provide training and certification for law enforcement officials and forensic experts, and develop national guidelines for managing digital evidence aligned with international standards. This research is expected to contribute to strengthening the integrity and validity of digital evidence, thereby enhancing the enforcement of justice in the digital era.
Abstract:Psychological measurement tools are fundamental in sports psychology for assessing mental toughness, performance anxiety, motivation, and resilience in athletes. Despite increasing research in this field, a comprehensive…
bibliometric analysis of global trends, collaboration networks, and thematic developments remains limited. This study conducts a bibliometric analysis of 489 Scopus-indexed articles published between 1977 and 2025 to examine publication trends, key contributors, and thematic structures. Results indicate that the United States (32.5%), United Kingdom (15.8%), Germany (9.6%), and Canada (7.3%) are the leading contributors, with emerging research from Slovenia (2.1%) and Uruguay (1.7%). Institutional collaborations highlight strong interdisciplinary ties, particularly between the Center for Addictive Disorders and the Faculty of Medicine and Health. Co-authorship analysis identifies Nikos Ntoumanis (98 publications) and Jennifer Cumming (76 publications) as pivotal researchers, while citation network analysis highlights influential clusters led by Joan L. Duda (4,532 citations) and Andreas Ivarsson (3,215 citations). Bradford’s Law identifies Psychology of Sport and Exercise and Journal of Applied Sport Psychology as core journals. Thematic mapping reveals that mental toughness (18.4%) and resilience (14.7%) are dominant topics, while psychometrics (6.3%) and competitive anxiety (5.1%) remain underexplored. These findings provide strategic insights for enhancing global research collaboration, bridging psychological theory and practice, and guiding future research directions in sports psychology.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:This paper explores the role of Artificial Intelligence (AI) in enhancing decision-making processes within multinational corporations. The primary issue addressed is how AI can be integrated effectively across diverse global…
obal markets, considering factors like regulatory frameworks, cultural diversity, and market dynamics. The research proposes a framework for AI implementation that ensures both operational efficiency and ethical soundness. The study employs a mixed-methods approach, combining qualitative interviews and quantitative surveys from key stakeholders in multinational corporations. Preliminary findings suggest that AI significantly improves decision-making speed and accuracy, particularly in data analysis, market trend prediction, and consumer behavior forecasting. However, challenges remain in adapting AI systems to various cultural and regulatory environments, highlighting the need for customization and local adjustments. This study contributes to understanding how AI can be applied more effectively and ethically across international markets, offering insights for future implementations in diverse business contexts.