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Proceedings Article

Research on Levying Carbon Tax in China

Fangwen Yang, Ye He
Global warming is one of the most important problems around the word which every country has to confront. Carbon tax is one of the common economic means used to solve environmental problems in recent years. Against this background, low carbon economy treat realizing low energy, low emission, low pollution...

Integration of Artificial Intelligence in the Development of 21st Century Education Curriculum

Fauzi Kurniawan, Apiek Gandamana, Suri Handayani, Miswanto, Mahfuzi Irwan
This article aims to explore the integration of Artificial Intelligence (AI) in the development of21st-century education curricula to enhance the effectiveness and efficiency of the learning process, as wellas to examine the benefits and impacts of AI. This study employs a qualitative approach using...

Comparing Electric Vehicle Policies in China and the United States

Zixi Cao
The paper compares EV policies in China and the United States. Their aim is to get more people driving electric, but they push in different ways. China works top-down: Beijing sets big targets and timetables, and cities pile on perks-license plate favors, factory support, fast-track chargers. That combo...

Analysis of the Effects of Students’ Personal Financial Literature on Consumptive Behavior at Universitas Muhammadiyah Surakarta

Desyntia Fatmawati, Harsono
According to a poll conducted by Kompas Indonesia, students are more likely to behave consumptively. Consumptive conduct is the outcome of a person’s lack of financial knowledge. Consumptive behavior means consuming goods or services in excess, not based on need. As a result, individuals lose control...

The Income Tax Burden of Enterprises and the Willingness to Give to Charity

Tong Wu
Taxation is an important distributive policy tool that influences corporate behavior. This paper takes 4,051 A-share listed companies from 2009 to 2022 as a research sample to examine the impact of corporate income tax burden on corporate charitable donations. The study finds that the impact of corporate...
Proceedings Article

Research on the Optimization Direction of Tax Policy Based on the Perspective of Industrial Structure Adjustment

Xu Weishuang
Economic structure adjustment with the core of industrial structure adjustment is the core of realizing the transformation of China's economic development mode. Market and government are the effective means to realize industrial structure adjustment. Due to the existence of market failure, the government's...

Analysis of Income Tax Incentives to Micro, Small and Medium Enterprises (MSME) Affected by the Corona Virus Disease Pandemic 2019 (COVID-19)

Santi Wulandari, Ahmad Redi
The COVID-19 pandemic has made a huge impact on people’s social life in all sectors. Social distancing policies have brought about a big change in people’s lifestyles. Deteriorating economic conditions due to the pandemic have made it difficult for people, especially business actors, to make sales, fulfill...
Proceedings Article

Building Feedback Rating-based Reputation System for Trusted Delivery of Cloud Services

Chao Yan, Lianyong Qi, Jiancheng Ni
Due to the open and dynamic nature of cloud environment, the service quality of a cloud service is not always trusted as advertised by cloud provider. Feedback rating-based reputation system is an effective approach to determine the trust of a cloud service. Unfortunately, a comprehensive reputation...

Contrasting and Analyzing Machine and Human Translation

A Case Study on Red Sorghum

Manxin Lan, Linshan Zhao
The quality of machine translation is an important part in machine language competence. Currently, there are still many differences between machine translation and human translation. The quality of machine translation still could not reach the quality of human translation. We take a Chinese literary...

Chinese E-commerce Competition

Yiteng Ma
In China today in 2021, the online shopping industry is already a very mature industry chain, and online shopping plays a very important role in the lives of people living in China. Such a phenomenon cannot help but make more companies and platforms want to participate in this industry, because the huge...

Purchase Decision Through Tokopedia Marketplace: The Role of Consumer Trust in Mediating the Effect of Price and Product Reviews

Noverina Rahmawati, Liana Mangifera
This study examines e-commerce, especially online shopping applications with the role of consumer trust as a mediation that influences prices and product reviews on purchasing decisions through the Tokopedia application. The method used in this research is quantitative, using a purposive sampling method...

A Bibliometric Analysis of Consumer Behavior Research Using Vosviewer Application

Senny Luckyardi, Ratih Hurriyati, Bambang Widjajanta
The objective of this study was to perform a bibliometric analysis in terms of consumer behaviors using VOSviewer software. A qualitative method was used in the research. The data used in this study were searched based on the keyword “Consumer Behavior Research” on Google Scholar using publish or perish...

Mapping of Reading Interest, Habit, and Motivation of Students in the Indonesian Language and Literature Education Study Program

Melati Beauty, Laili Etika Rahmawati, Markhamah
Reading skill is something that must be possessed and learned by students. When someone has good reading skills, it will support other language skills, namely writing skills. A number of studies examined efforts to improve reading skills, but there is still little research related to reading interest,...
Proceedings Article

Enhancing NVIDIA Stock Price Prediction Using Search Engine Trend Data and Long Short-Term Memory Models

Qiuyu Wang
In recent years, machine learning has become a widely adopted approach in financial data analysis. Numerous financial institutions and investors are looking for higher returns from this, so stock price forecasting has become one of the focal issues. This study explores the enhancement of NVIDIA stock...
Proceedings Article

Research on the feasibility of copying the Tax Policy of Shanghai FTA to Promote the Development of border trade: Take Heilongjiang Province, China as an example

Shu-Feng Wang, Hong-Yan Tang
Combined with the Heilongjiang economic and trade development is particularly urgent requirement to build regional free trade zone border, by analogy analysis, judgment and reasoning methods, analysis of Heilongjiang Province trade development problems and cause, tax policy and the characteristics of...

Geographic Information System of Fish Farmers Location in Tulungagung District Using Leaflet

Muhlis Tahir, Choirun Annas, Mohammad Robihul Mufid, Andhik Ampuh Yunanto, Arvita Agus Kurniasari, Achmad Shofyan
Tulungagung District is famous for its fish cultivation, especially the cultivation of ornamental chef fish and gourami consumption. However, this abundant fish cultivation product is not accompanied by information facilities on the locations of fish cultivators in Tulungagung District so that buyers...

The Relationship between Baby-Led Weaning and Infant Nutritional Status: Literature Review

Ichtiwa Aruni Putri, Tubagus Ferdi Fadilah
Early childhood development reaches its pinnacle in the first two years, both in terms of physical growth and intelligence. Meanwhile, a good nutritional status supports growth and plays a role in determining the success or failure of human resources improvement efforts. Complementary food as a method...

The Effect of Acupressure on Length of Labor: A Literature Review

Aziza Vira Arunita, Heni Setyowati Esti Rahayu, Kartika Wijayanti
Background: Prolonged labor is labor that lasts more than 24 hours for primiparas and more than 18 hours for multiparas. Long labor can occur either directly or indirectly. Prolonged labor can cause infection, fatigue, dehydration in the mother, and can cause postpartum hemorrhage which can cause maternal...

Improvement of economic-legal support of the digital economy in Russia and Volgograd region

Evgeniya Simaeva, Nataliya Simaeva, Igor Tyutyunnik
The article substantiates the expediency of improving the economic and legal regulation of the digital economy both at the federal and regional levels, in particular in the Volgograd region. The having system of standard regulation of digital economy in the form of a subordinate legal regulation is defined....

The Evaluation of Bridal Make Up Training in SKB Grobogan Using Kirkpatrick Model

Dwi Sri Mulyani, Wiwi Isnaeni, Joko Sutarto
Background of the research is motivated by the importance of managing the bridal makeup entrepreneurship education program. This program is a government assistance program that will be implemented every year, with the aim of helping the entrepreneurial community. The aim of this study is to evaluate...

The Effect of Using Online Media on Learning Motivation and Its Impact on Improving the Results of Learning Bahasa Indonesia

Idah Faridah, Euis Fauziah, Tri Maulani, Inne Cahyani, Mohammad Givi Efgivia
This research uses the quantitative method to find out how much influence the use of Online Media on learning motivation and learning outcomes of students in class VIII MTs Al Muasyaroh Rancabungur Bogor. The problems in this study are formulated as follows: (1) The effect of using Online Media on learning...

Enhancing The Competence of Productive Vocational High School Teachers in Taxation Expertise in Bali Province for The Year 2025

Wayan Eny Mariani, Ni Nengah Lasmini, I Gusti Ayu Astri Pramitari, Kadek Nita Sumiari, Ni Made Puspa Pawitri, Ni Putu Yeni Ari Yastini
Coretax service administration system represents a significant advancement in tax reform in Indonesia, marking a pivotal step in the digital transformation of tax administration. Since its implementation, Coretax, along with its administrative system enhancements and automation features, has had a profound...

Research on the Driving Role of Environmental Protection Law on Technological Innovation of High-Polluting Enterprises

An Niu
As an important reform of China's green tax system, the impact of environmental protection fee reform is naturally extensive and far-reaching. Based on the data of A-share industrial listed companies in Shanghai and Shenzhen from 2015 to 2020, this paper uses the difference-in-difference method...

Reasons for People’s Unawareness on Tampon Tax and the Necessity of Its Abolition in China

Siyuan Huang
The Value-Added Tax (VAT) rate for tampons in China is 13%, which is the same as the cigarette tax. The abolition of the “Tampon Tax” has been succeeded in several countries, and this has proved that canceling the “Tampon Tax” is possible for the government to implement. This paper explores the reason...

A Literature Review: The Effect of Yoga Exercises on Lowering Blood Pressure in the Elderly with Hypertension

Riska Oktavia, Iswanti Purwaningsih
Hypertension is increase in systolic blood pressure of 140 mmHg and diastolic blood pressure of 90 mmHg. Non-pharmacological therapy is one alternative that can be done in elderly with hypertension, namely yoga exercise because it can lower blood pressure. This study purpose was to analyse the effect...

The Effect of "Camp to Add" on Port Enterprises and the Countermeasures

Shan Wang
At present, our country "camp to add" tax reform, this reform to promote the adjustment of our economic structure and industrial upgrading, also had a profound impact on China's economy. Among them, logistics support services have also been incorporated into the scope of the pilot reform, become the...

A Bibliometric Analysis: Improving Nurse Perfomance with Flourishing (Literature Review)

Elsye Maria Rosa, Aris Fauzan, Iswanto
Introduction: Flourishing is living in a state where all aspects of one's life are good. The Flourishing Measure helps identify the level of development which aims to determine how high the flourishing level of nurses is so that the results of the flourishing level analysis can help improve the...

Study of the Educational Management’s Role in Vocational Schools

Sri Handayani, Virgiawan Adi Kristianto, Endah Kanti Pangestuti
The purpose of writing this article is to determine the factors of educational management that can create quality improvements in vocational education. The method used is a literature review with a mapping review approach. The conceptual framework created is related to the management aspect, especially...

Designing Digital Tax Scheme: Case Study on Booking.Com

I Dewa Made Partika, I Nyoman Darmayasa, Ni Ketut Utami Dewi, Ni Wayan Lia Apriani
This study aims to design a digital tax scheme based on a case study of the effort to tax Booking.com. This study used a qualitative case study methodology. Articles related to tax subjects and tax objects in a tax treaty are secondary data. Designing a digital tax on a case study on Booking.com starts...

International Experience and Inspiration on China’s Introduction of Carbon Tax under the Carbon Peaking and Carbon Neutrality Goals

Siyue Chen
In the face of the Carbon Peaking and Carbon Neutrality Goals, carbon tax, as a key institutional tool, is crucial for improving green tax system, addressing climate change and international trade challenges. Although it has significant advantages, the implementation of carbon tax also faces challenges...

Purchase Decision Influenced by Brand Ambassador, Korean Wave, Brand Image Mediated by Buying Interest

Diva Ayu Pradani, Liana Mangifera
This study aimed to determine whether purchasing decisions can be influenced by brand ambassadors, Korean waves, and brand image and can be mediated by the interest in buying Scarlett Whitening products among students in Surakarta. This research is a quantitative study using a non-probability sampling...

Market Effect of Dividend Differentiated Tax Reduction Policy

Qianwei Ying, Mingjuan Song
In September 2015, China issued a differentiated tax reduction policy for corporate dividends. In this paper, we employ the Modified Event Study Methodology to study the response of China’s capital market to the dividend differentiated tax reduction policy in 2015. The empirical results show that in...

Taxation of e-commerce in China: applying US experience

Chen Jing
The study provides a detailed overview of the sales tax on e-commerce transactions in America since 1998. While after the issue of Market place Fairness Act in 2013, the American government would like to create fair market environment, which means collecting the same taxation same as the traditional...

Conceptual framework for the formation of consolidated financial statements in the agricultural holding

Daria Zabaznova
The reasons for the spread of holding structures in the Russian Federation are a reduction in the risk of property loss in a group of interconnected enterprises, the integration of successive stages of the technological process, the manifestation of scale effects and multiplicative effects of corporate...

Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan

Herman Panjaitan, H.B. Tarmizi, Murni Daulay, Rahmanta Ginting
This study aims to determine how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. Respondents of this research are 170 the individual taxpayer in Medan. Data analysis using Structural Equation Modeling...

The Strategy of Diversified Management of Enterprises: Taking Giant Group as an Example

Wuhuan Li, Liang Sun
In order to gain more benefits and win a place in the fierce market competition, wave after wave of enterprises have chosen to take the road of diversified operation, such as general motors, Google and Alibaba. The diversified modes include horizontal diversification, vertical diversification and concentric...

Effect of E-cigarettes on Vapers’ Physical and Mental Health

Xinyi Li
Smoking is common in the US and can lead to adverse physical and mental health effects. For instance, smokers are highly vulnerable to chronic illnesses that increase the risk of mortality. The smoking rates have declined with time, but the use of e-cigarettes or vaping has been rising since it is considered...

Development of Learning Media for Google Sites Writing Poetry with a Contextual Approach to Class X Students of SMA Negeri 16 Medan

Fitria, Khairil Ansari, Abdurahman Adisaputera
This study aims to produce learning media products google sites writing poetry texts for class X SMA Negeri 16 Medan, knowing learning media google sites writing poetry texts with a contextual approach to class X students at SMA Negeri 16 Medan, and the effectiveness of the products developed in the...

Effect of Government Recycling Fund Policy and Design of Optimal Tax- Subsidy Standard in a Manufacturing- Recycling System

Yujie Jiang, Bangyi Li
In this paper, the Stackelberg game method is used to construct a decision-making model composed of government, a single producer and a single recycler. Considering the WEEE recycling fund policy of the government, the influence of the joint mechanism of tax-subsidy on the production and recycling decisions...

Analysis of Anti tax avoidance in the company law personality denial system

Qingqing Xu
with the development of the society, the rapid economic progress, our country enterprise development more and more quickly, the company gradually increased number, the development of the company and business has become more complex. Internal shareholders of company personality will appear some improper...
Proceedings Article

An e-Learning System Based on GWT and Spring MVC

Bo Song, Yejun Zhang
A solution is presented which integrate the GWT and Spring MVC in the e-Learning system in this paper. The client-side is provided with widget support based on Ajax by using GWT, and the Spring MVC layer the project, make the project easy to maintain. Hibernate using the database configuration information...

Student Cognitive Development Through Cognitive Behavior Therapy-Based Counseling Services: Study Literature and Meta-Analysis

Agus Taufiq, Anisa Mawarni, Ilfiandra, Andi Thahir
The development of optimal cognition is a factor important in the learning and development of personal students. This study aims for know efficacy service counseling with an approach to Cognitive Behavior therapy in optimizing the development ent cognitive participant student. Search in a manner comprehensive...

Analysis of Calculation of Regional Taxes (PBB-P2 and BPHTB) on Increasing Native Regional Income

Kiki Wibhawa
Land and Building Tax for the Urban and Rural Sector (PBB-P2) and Regional Tax on Land and Building Rights Acquisition Fees (BPHTB) are a very important part of Regional Original Income. Achievement of revenue targets and determination of revenue targets for (PBB-P2) and (BPHTB) must be accurate. In...

Development of Electronic Teaching Materials Using Google Sites in Grade IV Elementary School

Aulia Permatasari, Arda Purnama Putra, Putri Mahanani
Development of Electronic Teaching Materials Using Google Sites Materials on Rights and Obligations need to be developed as an alternative in delivering material in learning activities. This development intends to produce electronic teaching materials that are suitable for use by material experts, media...

Research on the Impact of Tax Sharing on Urban Innovation Level

Empirical Study Based on 281 Prefecture Level Cities

Qiaoqiao Sun
Based on panel data from 281 prefecture level cities in China from 2009 to 2021, this article empirically analyzes the impact of tax revenue sharing on urban innovation level by establishing a two-way fixed effects model. Research shows that increasing tax revenue sharing can significantly promote urban...

Increasing business activity of Russian SMEs: problems and solutions illustrated with the example of Volgograd region

Lyudmila Bogachkova, Nadezhda Usachyova, Andrey Usachyov
Small and medium-sized businesses (SME) are among the drivers of territories’ economic development. In modern Russia, it has not yet been possible to ensure the sustainable development of this economical sector. The increase in SME activity in Russia is an actual scientific and practical problem, especially...

Analysis on Tax Planning of Comprehensive Income Under the New Tax Law

Qing Xu
China's new tax law was passed on August 31, 2018, and will take effect on January 1, 2019. The new tax law will make small and comprehensive taxation on wages, salary income, labor remuneration income, remuneration income and royalties, and realize the transformation of China's individual tax system...

The Using of Google Form Application for Assessment of Metabolite Secondary Learning with “Sudarmin Inquiry Model” Integrated Ethnoscience and Stem

Sudarmin, Sigit Priatmoko, Skunda Diliarosta, Triya Ruliyanti
Currently, Indonesia is experiencing a COVID-19 pandemic and a condition where all learning is directed towards online learning. This institutional research aims to design innovative learning models and process evaluation instruments and learning outcomes for secondary metabolites topics with the Google...

Self-Efficacy Beliefs and Professional Development of the Military

Konstantin A. Likhomanov, Maksim N. Saveliev, Vitaly V. Mochalov, Lidia P. Kostikova, Anatoly Yu. Belogurov
The article considers self-efficacy in the context of professional development of the post-graduate students at the military school. It shows the adjuncts’ self-efficacy as belief in their capabilities to exercise control over their professional work in general and research work in particular. Beliefs...

The Effect of Tax Information Technology on TaxPayer Compliance and the Role of Tax Consultants

Sumatriani Sumatriani, Dian Gita Utami
The aims of this study were to examine and analyze: (1) The effects of technology information taxation and role of tax consultants on taxpayers; (2) the effects of taxation information technology on taxpayer compliance; (3) the effects of consultant tax roles towards on taxpayers compliance. The population...