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Under the background of high-quality development, the concealment and cross-border nature of cross-border e-commerce transactions put forward higher requirements for the efficiency of government supervision. We build a network evolution game model in which three inspection strategies are taken by customs:...

This study aims to determine the learning methods in Mathematics subjects used during the covid-19 pandemic. This is important because of the need for information on various alternative learning media used during the COVID-19 pandemic. Various efforts have been made by the teacher so that mathematics...

This research is a Google Sites-based E-Learning with TIME Learning Model development research in Informatics Class X SMKN 10 Garut. The purposes of this study are (1) to know and see the results of the development of Google Sites-Based E-Learning with TIME Learning Model in Informatics Subject Class...

Hypertension in pregnancy often occurs in pregnant women, is an important risk factor for cardiovascular disease, coronary heart disease, peripheral vascular disease, stroke and kidney disease. To avoid these complications, efforts are made to control blood pressure within normal limits, both pharmacologically...

The COVID-19 pandemic has changed everything. One prime example is in payment innovations, particularly the rapid transition towards cashless societies. Cashless payment has become people’s preferred method to conduct transactions. The use of cash is significantly reduced as it poses a serious health...

In the past two years, the state has issued many supporting policies on blockchain and big data. At the same time, the significant success of shenzhen blockchain paperless electronic invoice pilot last year makes the advantages of the combination of blockchain and big data technology gradually emerge...

Full implementation of replacing the business tax with a value-added tax not just relieves enterprise tax burden and contributes to connection of domestic and international tax system, but also generates extensive influence on enterprise pricing system and financial accounting. Financial and accounting...

Based on a thorough comparison of the basic assumptions and economic underpinning of the Ramsey and over lapping generation (OLG) model, this study builds both static and dynamic computable general equilibrium tax policy models to analyze the effect of tax reform on Taiwan’s economy. The new tax structure...

This study uses the CRAAP Test (Currency, Relevance, Authority, Accuracy, and Purpose) to analyze ChatGPT Web Search and Google Web Search reliability in academic and professional research. In comparison, each search platform showed its strengths and weaknesses. Google Web Search outperforms ChatGPT...

The purpose of this study is to ascertain the impact of e-billing, tax literacy, tax socialization, and the quality of financial information on the efficiency of self-assessment. This study uses primary data. Respondents in this study are taxpayers who have NPWP. The analytical tool used is multiple...

This study aims to see the impact of applying the flipped classroom to improve students critical thinking skills. The research design was the pretest-posttest controlled group design which consists of three groups taught different learning. Teacher applied direct instruction learning at the control group....

In recent years, the state has taken many measures to support the development of agriculture, such as taking preferential policies to agriculture-related enterprises to promote the adjustment of product structure and expansion of agricultural enterprises, and the development of large-scale production...

Energy conservation, carbon emission reduction, and finally the development of a green economy have become the universal aims of humanity in the current period of escalating global warming. Many nations have enacted carbon emissions trading or carbon tax laws to minimize carbon emissions, and they are...

Manufacturing industry is the foundation of China’s economic development and an important part of the real economy. In the VAT reform, the manufacturing industry has been the biggest and most obvious beneficiary of tax reduction. This paper discusses the impact of the new VAT policy on the manufacturing...

The purpose of the study was to find out the actions taken by students as agents of change in health literacy behavior to invite public to take part in the Covid-19 vaccination. The method used in this study was to use a qualitative approach by digging up information data from students who are members...

New urbanization is an important engine of future economic development, how to use the powerful tax policy to facilitate this process, it is particularly important. In the analysis of the traditional external effects of urbanization development, based on in-depth analysis of the operating mechanism of...

The article is devoted to determining the main essential conditions for credit and loan relations. The relevance of the research is due to the absence of the concept of market conditions for credit and loan relations, and therefore it is advisable to use the concept of “economically feasible terms of...

Taxes are the main element of the country's largest revenue. Tax revenue is a source of revenue that can be obtained continuously and can be developed optimally as needed. This of course must be directly proportional to the high level of public compliance in paying taxes. Taxpayer compliance to...

the Covid-19 pandemic insists face-to-face learning on campus be switched to online or e-learning. However, radical changes are challenging for both educators and students. Besides, conventional learning and teaching used for decades are more preferable. In addition, the selections of the media used...

Implementing learning management system and multimedia platforms has been common practice in this era of online-learning. This study investigates the integration of Virtual Class Unila, an online learning management system, and some multimedia platforms such as YouTube, Quizziz, HTML5, and Google Meet...

The occurrence of a learning shift cannot be separated from the current circumstances. The spread of the Covid-19 outbreak has had a major impact on various fields, including education. Distance learning is needed to support the education system, particularly in Arabic learning. Appropriate concepts...

Tax is a mandatory contribution to the state owed by individuals or entities that are coercive based on the law, with no direct compensation and used for the country’s needs for the greatest prosperity of the people. Tax arrangements must be based on Law in accordance with Article 23 of the 1945 Constitution...

The development of the entrepreneurship is accompanied by the new risks dealing with an economic activity. The most important is the suggestion of the regulation directions and also the conditions of its implementation. The entrepreneurial risk is determined by the influence of external (objective) and...

In 2016, the No. 1 central document put forward the directive of “perfecting rural financial services”, “guiding Internet finance, and developing standardized rural finance in rural areas”, giving full attention to the modern rural financial system. Rural tourism investment has grown rapidly. In 2017,...

This research is classified as descriptive qualitative research. This research aims to assess the need for the use of artificial intelligence as a means of assisting the creation of learning videos in high school physics subjects. This study used a qualitative descriptive approach. Survey questionnaire...

The article deals with the entrepreneurs’ activities as the key factor for re-industrialization. On the basis of two regional sociological studies, analysis of both existing and potential entrepreneurs’ activities of small and medium-sized businesses in Sverdlovsk region is introduced. Difficulties experienced...

This study aims to determine the financial performance of food crops sub-sector in the agricultural sector listed on the Indonesia Stock Exchange based on the analysis of EVA (Economic Value Added). The research is a descriptive research with quantitative approach. The data used are secondary data, obtained...

The Global Minimum Tax (GMT) - a pivotal component of the Organization for Economic Co-operation and Development’s (OECD) Inclusive Framework on Base Erosion and Profit Shifting (BEPS) - endeavors to establish a uniform international threshold for corporate taxation, thereby augmenting fairness, transparency,...

Accounting prudence is a cautious or careful reaction in the face of uncertainty experienced by the company. In the face of this uncertainty, the company can recognize revenue even though it is still in the form of potential, as long as the revenue recognition requirements have been met. This study aims...

The Shadow economy refers to economic transactions that are not reported to government institutions for a variety of reasons, including tax avoidance and social protection, evasion of predetermined standards such as minimum wages, maximum working hours, and safety standards, and evasion of approval of...

This study has the objective of knowing and analyzing the pattern of regional tax management adopted by the Government of Banyumas Regency as a source of regional development. The research uses empirical juridical methods with a qualitative approach, data collection techniques with a combination of interviews,...

With the continuous improvement of China’s economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income...

The goal of this study is to gather empirical evidence that tax knowledge, MSME income levels, and tax rates can influence MSME taxpayer compliance in Rembang District during the Covid-19 pandemic. This is a quantitative study that employs primary data in the form of a questionnaire. The questions were...

The physical condition is one of the few components necessary to achieve maximum performance in sports. It needs to be improved from early ages and evaluated over the years. Usually, with the aim to improve performance, physical condition tests are used to determine the initial conditions. A general...

Digital literacy skills are an effort that students in this sophisticated era need to filter information accurately as an educational medium. It is because digital literacy uses appropriate applications through Augmented Reality (AR) technology. The primary purpose of this study is to analyze the application...

As part of martial art, Pencak Silat has four categories of competition. However, the lack of participants in group demonstration has made many competitions in this category canceled. The reason for lack of participation as well as the focus of this study is the fact that not many participants remember...

The presence of diseases in plant leaves poses a serious challenge to agricultural productivity, often leading to considerable financial losses. Identifying and diagnosing these diseases at an early stage is essential for effective crop management. This study introduces an advanced method for automated...

This paper empirically tests how the change of value added tax impacts on technical efficiency based on the SFA model. The results show, if the proportion of the value added tax is higher, it is not good for the technical efficiency. We suggest, in the design of the VAT system, we should pay more attention...

This research aims at describing lower secondary school students’ mathematical literacy in problem-based learning. The research was conducted at SMP Negeri 19 Palembang involving 32 eighth grade students. Due to covid-19 pandemic all classes were conducted through Zoom cloud meetings. Student worksheets...

The critical thinking instrument is an instrument that contains essential indicators of thinking to test critical thinking ability. The purpose of this study is to examine instrument development methods, test instrument forms, question indicators, instrument feasibility tests, research subjects, instrument...

In recent years, the deterioration of income distribution in China has become the focus of attention from all walks of life, and the less developed areas are the focus of attention. In Guizhou, Gansu, Guangxi, Anhui, Hainan and Tibet provinces as sample, using the 2004 urban household income survey data...

Described in the article quantitative study of the evolution of forms of the inflectional paradigm of verbs of the unproductive class I (mer'-it?mer'aj-et –"to measure" in Russian) analysis gives international students the opportunity to regularly adjust and update their knowledge in the field of verbal...

under the carbon tax and government carbon emission reduction subsidy policy, a two-level supply chain cooperative emission reduction game model consisting of suppliers and manufacturers is constructed, where manufacturers are faced with yield uncertainty. The emission reduction decision of decentralized...

We propose a new model of transboundary pollution for Lake Taihu in China. This model takes into account the re-suspension of phosphorus, the main pollutant in shallow lake eutrophication. Wind is identified as the main cause for phophourus re-suspension, thus wind speed, modeled as a stochastic variable,...

English for Specific Purpose is a learning program specially designed to meet students’ needs in a particular area. One such area is English for pharmacy, which is taught at the pharmacy academy. However, not many pieces of research are devoted to investigating the learners’ needs in pharmacy. This research...

This study reevaluates whether financial distress, transfer-pricing activities, and profitability play a role in shaping tax-avoidance behavior among mining firms listed on the Indonesia Stock Exchange (IDX) throughout 2020–2024. A quantitative approach was applied, drawing on secondary data sourced...

This article presents the findings of the study of tax administration efficiency in the Russian Federation in the context of tax revenue flows to the consolidated budget of the country for the period of 2005-2015. The estimation of the tax administration efficiency is based on the definition of an economic...

The low efficiency of the system of the counteraction to the informal economy in the regions of Russia determined the necessity of the search of the practical measures in the reduction of the informal sector of the economy in the practice of foreign states. The authors suggested the main directions of...

This research is a design research type of validation studies, which aims to produce a learning trajectory of relation and function material in the form of 4 activities of student worksheets (LKPD). The research subjects were 32 students of Junior High School 19 Palembang class VIII 9, where the focus...

This research aims to find out 1) Forms of Application of Local Government Policies in Buleleng Regency related to the rural and urban property taxes collection, 2) Obstacles faced by Buleleng Regency Government in implementing Buleleng Regency Government Policies Related to Collecting The rural and...