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Merger is one of the strategic steps to gain competitive advantage in university development. Merger is a form of collaboration and synergy between one institution and another. The theme of the merger has also been discussed in articles published on Scopus or Google Scholar. This article does the mapping...

Indonesia has a vast sea as a source of life for humans. However, in this reality, the current sea condition is damaged due to human activities, including garbage and ocean pollution. This situation allows human awareness of the sea, which is still poorly formed. Students must be aware of the marine...

This study explores a significant yet under researched issue: the low level of tax literacy among non-accounting Technical and Vocational Education and Training (TVET) students in Malaysia. These students often graduate directly into self-employment or the gig economy but receive little to no formal...

The United Nations has been continuously emphasizing upon and working tirelessly towards sustainable development. The three pillars that underline sustainable development in an economy are economic growth, social inclusion, and environmental protection. Hotels are an important part of the overall tourism...

In recent years, the state has issued a series of policies related to tax and fee reduction. The promulgation and implementation of these policies are of great significance for the transformation and upgrading of micro-enterprises and have a profound impact. Especially in the context of the global manufacturing...

The purpose of this study is to analyze information on the completeness of publications along with popular article topics in the periodical publications of Tax Accounting in Indonesia, by descriptively analyzing each publication site that can be accessed online through the Science and Technology Index...

Cloud Computing Assisted Instructions CCAI bring new transformation and development for the web course. The paper introduces the characteristic, the design technique and the design method of the network course based on cloud computing and the network course is design combining with Google Apps and WEB.

One of the main problems faced by Small and Medium Enterprises (SMEs) is the problem of marketing. However in the current era of the Industrial Revolution 4.0, marketing should not be a problem anymore. SMEs can utilize the internet to solve their marketing problem. This paper aims to describe how to...

This systematic study aims to identify research trends regarding the development of Pedagogical Content Knowledge (PCK) for preservice science teachers in science learning. The method used Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA). The parameters used in this study use...

This paper is based on the panel data of 64 countries in the period of 2007-2016 along the“Belt and Road”, using the conditional logit model to study and analyze the host country’s discourse power and accountability, government efficiency, political stability and the elimination of violence and terrorism,...

Pandemic virus corona not just a virus known as Covid-19 has caused turmoil in the economic sector. Not only large industries, the corona virus pandemic has made MSME players in Indonesia nervous. Especially recently, a study said that if Covid-19 occurs in a long period of time, it will make Indonesia...

This paper examines the regional discrepancies in medical resource distribution across China and their implications for healthcare access and quality. It aims to investigate the patterns of healthcare resource allocation, and the contributing factors to regional differences. Using examines 12 articles...

In recent years, the term “big data” has become a topic that people have to talk about, but the term is so abstract that people can't seem to tell who came up with it first. Some say it's the Google team, some say it's McKinsey, a globally renowned consulting firm, and others say that...

This research is a type of research and development of Wilson, Oriondo, and Antonio model modification test which aims to explain the profile of the development of assessment instrument of scientific literacy ability for students at Musamus University Merauke majoring in Physics Education and Mathematics...

With the rapid development of Chinese society and the gradual rise of emerging industries, R&D and innovation are increasingly becoming the fundamental driving force leading enterprises to compete and grow. The 18th National Congress of the Communist Party of China put forward the strategy of innovation-driven...

The role of Public Relations in a company or organization id crucial in building a good relation with society. PT. Djarum Indonesia with their Corporate Social Responsibility Program demonstrates their concerns towards environment by holding some useful programs; one of the programs is Djarum Plus Scholarship...

Under the influence of transformational changes in the economy, processes of conducting foreign economic activity on industrial enterprises of Ukraine are gradually becoming more complicated. The formation of a management mechanism and the determination of methods aimed at improving the efficiency of...

This article discusses a new form of interaction between the taxpayer and tax authorities tax monitoring. It is noted that tax monitoring is used for the largest taxpayers as a pilot project. As features of this form are: current control online, voluntary, availa-bility of selection criteria for the...

This research determinant the trends of academic articles on the use of postpartum contraception during the COVID-19 pandemic and provides a roadmap for possible future studies on this topic. In this context, bibliometric and content analysis methods were used. Data were collected through the Google...

For over nine decades, international tax law has adhered to exclusive residence-based taxation for international transport income, a principle established by the League of Nations in 1928 and endorsed by the International Civil Aviation Organization (ICAO). However, between 2023 and 2025, the UN Committee...

Paralympic is the term referred to as an international sports competition for top athletes with disabilities who have experienced increased participation and development in sports. Consequently, it is difficult to understand injury patterns in the winter and summer Paralympics due to the rapid evolution...

The COVID-19 pandemic has rendered nearly every aspect of society incapacitated. However, the advancement of communication technology has given rise to a substitute that can ensure the continuation of numerous industries, particularly education. Synchronous communication tools like Webex, Zoom, Microsoft...

Development of Chinese PV industry meets great obstacles in current. Aiming to find out the indices prevent the development of Chinese PV enterprise and put forward constructive advices for that, this paper analyzed the internal and external environment on financial strategy of YINGLI GROUP bases on...

This study aims to examine the perception of fairness of micro, small and medium business entrepreneurs who become taxpayers on the implementation of Government Regulation Number 23 Year 2018 (Peraturan Pemerintah Nomor 23 Tahun 2018) concerning income tax received or obtained by taxpayers who have a...

This paper analyzes the arm’s length range of transfer pricing transactions of PT Wijaya’s management services. One of the risks borne by PT Wijaya is the tax adjustment on management service transactions paid to related parties when they fail to fulfill the benefit test according to the arm’s length...

With the upgrading and improvement of industrial structure, the construction of new urbanization will eventually promote the overall economic development of the society and increase the national tax revenue. Based on the analysis of the impact of fiscal and tax policies on new urbanization, this paper...

In recent years, as an important external system, the credit environment has gradually received the attention and attention of enterprises. As an important policy enjoyed by enterprises, tax incentives will inevitably be affected by the credit environment. Based on this, this paper uses the data of A-share...

This study aimed to determine the effect of executive character and capital intensity on tax avoidance in property and real estate sector service companies listed on the Indonesia Stock Exchange from 2016–2019. Using a sample of 15 companies and multiple linear regression with SPSS version 27, the results...

Internet+ development has changed the way the economy pays. The convenience, freedom, concealment, leapfrogging and extensiveness of online transactions bring opportunities and challenges to enterprise tax planning. There is a strong correlation between tax planning and manufacturer's production decisions,...

Evaluating the landscape of digital literacy in Indonesian higher education, this study analyzes 42 publications issued between 2019 and 2025. We executed a dual-method approach. By integrating bibliometric analysis with a systematic review anchored to PRISMA 2020 protocols, the screening process maintained...

This study aimed to examine the factors that influence the cost of debt variable. The independent variables in this study were discretionary accrual and income volatility. The sample that the writer used in this study were public companies listed on the Indonesia Stock Exchange 2014-2018. Banking and...

The problems of analyzing texts in natural language (NLP) using artificial intelligence (AI) methods are caused by the semantic and lexicological diversity of texts. This circumstance causes the appearance of various machine learning (ML) metrics for neural network analysis. The problem of AI analysis...

The concept of green development is an important part of the new development concept. As an important regulatory tax type, consumption tax is an effective means to regulate production and consumption, and it plays an important role in guiding and promoting green development. Based on the perspective...

The aims of this study is to describe the need analysis of the development of English vocabulary and pronunciation e-books for SMA/MA students. This study used a qualitative descriptive method for the research conducted at SMA Negeri 1 Pengasih. Data were collected through observation and interviews...

Today’s online consumer reviews are one of the most important elements for hotel marketing. This study examines how hotel facilities, prices, and ratings can affect online reviews of hotel consumers. Using a data mining approach from 1,248 hotels in major cities in Indonesia, this paper estimates the...

The ghat road system in Malaysia still depends on the warning signboard to assist the driver in slowing down on the mountain's curve section. As for the approaches to solving the rising number of accident cases, this project aims to develop an IoT–based Ghat Road Traffic Alerting System prototype...

Taxes are the main source of revenue for Indonesia, and therefore, various efforts are being carried out by the government to increase Indonesia’s revenue potential. Tax reform began with a shift in the tax collection system from an official assessment system to a self-assessment system. Another tax...

The rapid integration of social media into education has redefined how undergraduate students acquire digital literacy skills in the 21st century. This study investigates the use of social media for digital literacy awareness among undergraduates through a comparative analysis of Don Bosco College Tura...

This study aims to identify the special autonomy profit-sharing fund optimization, tax on revenue-sharing, social security expenditures, and their impact on the poverty threshold by 23 districts/cities in Aceh Province. The sample of this study uses a combination of regional (district/city) data and...

In the digital age, the advent of cryptocurrencies such as Bitcoin and Ethereum was not just anticipated but has rapidly become a mainstay, heralding a paradigm shift in the financial ecosystem. However, their ascent has challenges for tax regulation and enforcement. This paper delves into the research...

This study analyzes the implementation of Christopher Hood’s public administration model in the application of the E-Samsat service in Makassar City and identifies the key factors influencing the digitalization of motor vehicle tax services. Using a qualitative descriptive method conducted at the Regional...

Using data from Chinese A-share listed companies from 2010 to 2020 and treating the informatization of tax administration reform (Golden Tax Phase III) as a quasi-natural experiment, this study employs the difference-in-differences (DID) method to examine the policy effect of “Golden Tax Phase III” on...

This article analyses Google’s strategic prospects and risks and provides investment recommendations for investors. Since certain loopholes in past research may not match the current Google market situation, this study aims to provide existing and potential investors with more comprehensive information....

This study aims to analyze the influence of warning letters, warrants, and seizures on the disbursement of tax arrears. The object of this study was 15 tax service offices in the Central Jakarta Regional Office of the Directorate General of Taxes. The data used in this study is quantitative data in the...

The Baccaurea racemosa was the plant that spread in the Southeast Asia. B. racemosa fruit had a sour taste, so that the economy of this plant was low. B. racemosa has almost been forgotten in people. If this plant bears fruit, the fruit is often neglected. If the fruit is sold, the price will be low...

This research aims to test the effect of tax planning, ownership structure, and deferred tax expense on earnings management. The dependent variable in this research is the earnings management, while its independent variables are tax planning, ownership structures, and deferred tax expense. The population...

This study aims to analyze the impact of the pandemic of Covid-19 on the Regional Revenue (PAD) of the tourism sector of the Bantul Regency. Note that the largest support to PAD of the Bantul Regency is from the tourism sector because the location of the Bantul Regency is very strategic. However, at...

The value-added tax and enterprise income tax are main burdens of enterprises in our country. In recent years, the state has constantly revised and improved regulations on these two taxes. Thus, financial personnel need to grasp latest policies to obtain accurate treatments of special businesses.

This study empirically examines the relationship between financial leverage and corporate performance in China’s A-share market, using data from 273 publicly traded firms between 2014 and 2019. The analysis evaluates the effects of leverage ratios, operational scale, and firm maturity on profitability,...

Improving the formation of tax administration capacity is indispensable since it may lead to the potentially unstable tax ratio in Indonesia in the next few years. The delivery of information to the taxpayer becomes essential in revamping the tax administration. In the area studied in Malang city, information...