Search all articles

The global electric vehicle (EV) industry is growing very fast, and China and the United States are the two most important players. This paper focuses on the policies, market systems, and industrial strength that shape EV development in both countries. China follows a centralized, long-term plan. The...

To meet its regional original revenue targets, the Bali provincial government introduced the e-SAMSAT application to simplify vehicle tax payments for taxpayers. However, even after five years of implementation, e-SAMSAT has not fully succeeded in increasing vehicle tax revenues, as significant payment...

The aims of this research is to examine the legal politics of increasing Value Added Tax (VAT) rates in the recovery of the national economy affected by the global Covid-19 pandemic. This research uses a descriptive normative juridical and uses a statutory and conceptual approach that comes from primary...

Discussing reading interest is not limited on the provision of literacy movements at school as reading interest is developed through habituation process since childhood. Therefore, the most effective habituation is started at home. Not many parents realize that parenting duty is to take care of children’s...

Conflicts of interest between shareholders often arise, including in tax avoidance decisions. This research aims to explore the role of multiple large shareholders (MLS) on tax avoidance in the firm, and whether family-held firms influence its relation. MLS explained as the second largest shareholders...

In the 21st century, technology has advanced to the level that Ai App has been invested in, especially during this period. The AI model known as ChatGPT, which was created by OpenAI. The tool exhibits a wide range of capabilities, including work automation, personalized teaching, and the generation of...

With the development of information technology, the library has changed greatly, and the target of the intensive literature information resources has been seriously challenged. The existing mode of information resources has gradually changed from the analog to digital state. The digital library began...

This study aims to analyze the role of corporate governance in Indonesia in aligning Environmental, Social, and Governance (ESG) strategies with firm performance amid the dynamics of the global trade war. The research is motivated by the increasing uncertainty in international trade, particularly the...

The competency certificate is part of the registration requirements so that a doctor can arrange for a practice license. This competency certificate is obtained by first having to pass the Medical Profession Education Student Competency Examination (UKMPPD). In fact, many prospective doctors did not...

The development of renewable energy sources contributes to energy and environmental security, the development of new energy industries under the guidance of the dual-carbon goal is the key to reshape China’s energy structure, and promote the transformation and upgrading of the economy and industry. However,...

Exploring the impact of environmental regulation and tax greening on regional carbon emissions has important practical guiding value for accelerating the green and low-carbon development of the Yangtze River Delta. On the basis of grasping the current situation of carbon emissions in the Yangtze River...

Based on the features of Chinese market and Chinese institution, this paper intends to study the relationship between earnings management and tax burden by using the account error correction data. As is revealed in the study, the fundamental goal of the earnings management in the listed companies is...

This study investigates the correlation between green influencers and environmental sustainability within the fast-moving consumer goods (FMCG) sector, with a specific focus on natural and organic personal care products. It employs a quantitative research approach and a descriptive survey design to gather...

This study aims to design a taxation scheme for international digital transactions in the ASEAN countries. This study uses a qualitative approach through content analysis of words related to the taxation rights of a source country on income from international digital transactions. The content analysis...

In recent years, remotely operated vehicles (ROVs) for underwater environments have played an important role in research, observation, and military applications, directly facilitating human intervention, without the direct presence of humans in the water. ROVs are typically manually controlled using...

In this 4.0 era, digital technology and information system technology have integrated with teaching media and tool. From previous studies,Google Classroom is one of technologies whichhas been implemented inScience, Social Science, and Engineering Departments of Higher Institution. Based on PEOU and PU,...

In the article the authors analyze tax policy measures in the Russian Federation at the current stage of development of financial relations directly connected with the vector of formation of a model of tax federalism, which has a primary importance for intergovernmental fiscal and tax relations. The...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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,...

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...

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...

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...

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...

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...

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....

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

Chinese high-net-worth (HNW) families face an urgent need for structured wealth succession as the first generation of entrepreneurs enters retirement. This paper examines family trusts as a solution through comparative case analysis. The Rockefeller Family Trust—an irrevocable trust with a dedicated...

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...

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...