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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...

Child development problems are still a crucial public health problem in Indonesia. Maternal and Child Health (MCH) handbook is one of the important instruments that can be utilized by mothers to detect early and prevent various child growth and development problems such as stunting, underweight and wasting....

New concepts of economics such as an average demand matrix of society, strategy of a firm and consumer behaviour, and others are introduced. We give sufficient conditions for technological mapping under which there exist both the Walras equlibrium state and optimal Walras equilibrium one. We obtain the...

In Indonesia, the acceptance of the value added tax is the second largest source of acceptance upon receipt of income tax. This certainly indicates that the value added tax revenues should continue to be maintained in order to achieve the optimal tax revenue target. This research aims to know and analyze...

Nowadays transfer pricing decisions can affect the company’s profit and loss. Division managers or subsidiaries are usually involved in transfer pricing decisions, they have control over overall profitability. By manipulating transfer pricing, the company has also manipulated revenue / cost of goods...

The Brand advocacy ratio is one of the marketing productivities measures that can be applied in various industries. In the present study, the authors examined the role of ecommerce in raising customer’s brand awareness, encouraging purchase, and promoting the brand of Apple in Asia. This study was conducted...

China’s current green tax system is primarily composed of the Environmental Protection Tax (EPT) implemented in 2018, along with consumption tax, resource tax, vehicle purchase tax, and vessel tonnage tax. However, a comprehensive green tax system has yet to be established, and reforms are urgently needed....

This study discusses the perceptions of French Education students at the University of Lampung in the French Reading Class about the flipped classroom model. This study aims to describe comprehensively the perceptions of students in French reading classes towards the flipped classroom model. This study...

The outbreak of Covid-19 has massively changed the way of teaching and learning. As what has been stated by the Minister of Education and Culture, Indonesia focused on the health and safety of all the citizens. Thus, schools and colleges closures were decided in order to reduce the spread of the coronavirus...

The purpose of this study was to profile the teaching strategies in the implementation of the COVID-19 curriculum as a chance to improve the health literacy of high school students. The descriptive study was conducted, with two questionnaires were designed as instruments and separately made for teachers...

The increase in carbon emissions is strongly influenced by the factor of using dirty energy which is widely used today. Control of carbon emissions absolutely must be done to avoid extreme climate change that can cause sustainable environmental damage. In overcoming this, the Government has implemented...

The Goods and Services Tax (GST) is a tax based on the destination principle that is levied in each stage of production and transfers but the final tax is paid by the customer/consumers. It is a tax that applies to whole India including the state of Jammu and Kashmir. Since being implemented in India...

The dictionary of taxation accounting terms plays an important role for vocational students as an independent learning tool as it provides a specific list of vocabulary to support their study compared to a general dictionary. This learning media was developed based on the adaptation of the ADDIE Model...

The Effect of earnings Management on Aggressive Tax Action with Audit Committee, Institutional Ownership, and Independent board Commissioner As Moderating Variables. This study examines the effect of earnings management on tax aggressiveness. with the audit committee, institutional ownership and independent...

Industry is an important sector of economy, predetermining the quality of the population life and creating the prerequisites for the sustainable development of the national economy. It concentrates industries with a high multiplier, which are the locomotive for development of other types of economic...

In this generation, online shopping is no longer considered taboo. This is supported by various applications that are familiar to people around the world. The pressure and influence of the people around can be one of the main reasons for it. Subjective norms and intention to use are the two variables...

Chronic kidney failure is a disease with a global prevalece of height. The high incedence of chronic kidney failure requires special care to improve the quality of life is the state where a person feels compertabel and saitisfied in everyday life, including physical, emotional, social and spiritual functions....

This study aims to detect the phenomenon of fiscal illusion on the financial performance of local governments in Central Sulawesi Province for the 206–2020 period. This research is derived from secondary data obtained from the Central Sulawesi Provincial Statistics Agency website and sites that provide...

Natural ingredient produced by plants are widely used for therapeutic treatment, because they are believed to have fewer side effects and are cheaper than synthetic drugs. Plants used as treatment media contain natural secondary metabolites compounds derived from primary and secondary metabolism. Primary...

The rapidly changing global environment poses significant challenges to Hungarian wineries. While the COVID-19 pandemic - undoubtedly the most disruptive event of recent years - had a considerable impact on the financial and profitability of all domestic companies, wineries must also contend with the...

Economic-oriented scientific and technological innovation must consider ecological principles to achieve sustainable economic development in the ecological sense. As the two most commonly used emission reduction systems to promote low-carbon development, carbon trading and carbon tax have their advantages...

In English as foreign language (EFL) classroom, using all-English materials is considered effortful due to the circumstances in which English is not basically used in student's daily inquiries. Yet the obligation to accomplish online tasks and practices during online class due to Covid-19 pandemic...

In developed countries, like Indonesia, many taxpayers use individuals who are not registered as tax consultants to do tax preparation services. These persons are not under the code of ethics of the profession because they are not members of professional organizations. The purpose of our study is to...

This study investigated students’ responses and obstacles on the application of Screen-Cast O Matic (SOM) for an Online Learning Environment (OLE) because of health protocol for Covid-19 Pandemic in Kota Langsa. The study employed a descriptive qualitative approach to describe the advantages of SOM in...

Studies examining imagery training and improving the performance of basic football techniques have been widely conducted in the sports field. These kinds of studies explain that imagery training has a very positive effect on the performance improvement of athletes in several sports, particularly football....

The government has tried to collect tax arrears from business entities in accordance with applicable regulations, but based on observations, business entity tax arrears are still large and reach 8 business entities. The purpose of this study is to find out and analyze how the government’s strategy to...

This paper studies the emission reduction R&D in a two-level supply chain under two technology policies: R&D subsidization and R&D cooperation, and compares the performance of the two technology policies. By means of game theory, we derive the equilibrium decisions and then compare optimal decisions,...

Public health center (Puskesmas) is a first-level health service unit plays an important role in improving community health status. Decent puskesmas are a demand in community health development. This study aims is to analyze feasibility of pukesmas in Moyo Hilir sub-district based on social and cultural...

The big data and cloud computing technology makes the integration of finance and taxation possible. Through the application of financial robots and tax robots, the intelligent financial and taxation integration platform can quickly complete financial and tax processing, greatly improving work efficiency....

The aim of this research is to find out whether the application of Artificial Intelligence (AI) Canva and Google Classroom in the Problem-Based Learning (PBL) model using the PMRI approach has good qualities for increasing students’ Mathematical Literacy (ML). The research method used is a quantitative...

In this generation, online shopping is no longer considered taboo. This is supported by various applications that are familiar to people around the world. The pressure and influence of the people around can be one of the main reasons for it. Subjective norms and intention to use are the two variables...

The Corona Virus Diseases (Covid-19) pandemic happened in Indonesia since March 2020. It made all activities that gather large numbers of people to be avoided. Nowadays, the activities teaching and learning process change into online learning during the new normal period. The function of online learning...

Microblog sentiment analysis aims at mining the opinions and views of Internet users on specific events, which is an important content of network public opinion monitoring. The current microblog sentiment analysis generally selects the BERT model proposed by Google, which has no targeted improvement...

Batik is Indonesia's wealth which has meaning. The function of Batik in Javanese society is distinguished from motives as factors that bring goodness. Batik in traditional Javanese wedding processions is interpreted as hopes and prayers made by the bride and her family in the household. This research...

This literature review examines how digitalization, which includes big data analytics (BDA), artificial intelligence (AI), blockchain, and e-invoicing, interacts with corporate sustainability practices and tax behavior. By bringing together evidence from various regions, it identifies key factors that...

The scientific and methodological study of environmental pollution impacts on the gross regional product generation and the loss in the coal region is presented. Restrictions on the activities of the region's economic agents are given. Statistical data on people health/morbidity are cited. Evaluation...

This research purpose is to obtain empirical evidence on the effects of motivation bonus, motivation debt contracts, deferred tax assets, tax planning, firm’s growth, firm’s performance, firm’s size, earnings power, and firm’s sales growth on earnings management. This research’s population comes from...

Global climate change is unpredictable, environmental management is urgent, and China has clearly defined the strategic goal of “carbon peaking and carbon neutral” by 2021, but the foundation to achieve comprehensive green transformation is still weak. As an important means to promote green low-carbon...

Breastfeeding is one of the effective ways for the health and survival of a child, so it is necessary to increase breastfeeding to the international level throughout the world. To support sustainable and optimal breastfeeding practices, UNICEF and WHO call on governments and stakeholders to increase...

This study aims to determine the efforts of elementary school teachers in enriching the reading literacy of elementary school students during the pandemic through literacy reading books that have been compiled by Badan Pengembangan dan Pembinaan Bahasa in 2019. The study uses a qualitative method with...

In this pandemic era, lots of school are closed. Teaching and learning activities at school are changed into online learning. Some of schools apply the e-learning but others still use social media such as WhatsApp, Google Classroom, Google Meet, Zoom or even by using YouTube. Commonly, teachers use textbooks...

This study aims to analyze the need for audio podcast-based learning media in basketball courses. This research is a type of quantitative descriptive survey research. The subjects of this study were students of the Department of Physical Education, Health and Recreation, Faculty of Sports Science at...

The advancement of FinTech witnessed by the pressing need for sustainability, has led to the emergence of a new field called Green Digital Finance (GDF). FinTech has the potential to advance the reach of green finance but no theoretical evidence exists to define the techno-sustainable convergence. The...

With the unceasing thorough development of reform and open policy and rapid development of economic construction, high-rise buildings, petrochemical industry and public places grow with each passing day. The urban development increasingly diversified and complicated, and the factors for causing a fire...

This article tackles the issue of choosing the optimal income tax schedule. The author discusses tax schedules’ approach based on two mathematical models. The first model is a game-theory model which helps to construct the average tax rates schedule. The second model is an optimization model used to...

The rapid development of the global economy has made mergers and acquisitions a powerful tool for companies to expand rapidly, acquire fresh assets quickly, and enter new fields. With China’s socialist market economy becoming increasingly sophisticated and the financial market full of vitality, domestic...

Agriculture faces a challenge to the success of the zero-hunger program of SDGs. The Ministry of Agriculture has granted farm equipment and machinery service businesses to farmers’ organizations. However, these businesses are unsuccessful in increasing the farmer’ prosperity. Therefore, the study aims...

In the current environment of rapid development and application of network information technology, based on data mining technology, combined with Web application development technology under the J2EE specification, a personal income tax management system is constructed, which is the issue of personal...

The Covid-19 Pandemic period has passed for the past 2 (two) years, causing changes in the order of life, both in the world and in Indonesia. All activities are carried out online, including in work and business. Various government policies have been carried out to support the country’s economy by increasing...

Generative artificial intelligence is increasingly integrated into online travel platforms to support trip planning, yet limited research examines how commercial implementations address tourism decision overload in practice. This study conducts a qualitative, multi-platform comparative analysis of generative...