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This research focuses on the digital literacy and social media tools on their roles, functions, and perceptions in academic and professional domains. The findings reveal that 89% of the respondents self-assess their digital competence while 91.90% have participated in some form of training on digital...

Google fired 50 employees who were involved in the demonstration to​ protest the Google and the Israeli government and military cooperation in the Nimbus project. The dismissal damaged Google's image as a company that was awarded as the company with the best work culture. The dismissal occurred...

In recent years, the rapid development of China's economy has brought about a large number of fossil energy consumption, resulting in serious environmental pollution. As an important environmental protection tool, carbon tax has been paid more and more attention, and the carbon tax is in line with the...

This study aims to empirically examine the effect of corporate social responsibility disclosure and ownership structure on tax aggressiveness, especially in mining companies operating in Indonesia. The results of testing hypotheses using panel data regression obtained results that disclosure of corporate...

This research examines the influence of envious and financial reward on tax fraud reporting. The focus in this research is on the motivation of a tax payer in reporting other tax payer who committed tax fraud. This research use fully crossed between-subjects design in experimental studies. This research...

The International Accounting Standards Board (IASB) published a rule to regulate agricultural activities, named IAS 41: Agriculture. Measurement of agricultural activities based on IAS 41 is stated using fair value which is considered better because it can show that the transformation process immediately...

This study aims to find out the learning activities carried out by elementary school teachers who use the previous version of lesson plans (RPP) or called as RPP K 13 and the new - simpler one or called as RPP Merdeka. The longer version was regulated by the Ministry of Education and Culture in 2016...

Since the 1970 s, financial innovation become a phenomenon which is of particular concern in the field of economics finance. Financial innovation not only have a booming developed in the country's financial markets, and play an important role in the international financial market. Not only in terms of...

National development relies heavily on the participation and financing from the people through receipt of tax payments. But not all economic activities carried out by the public are reported to the authorized tax authorities. The unreporting of all these economic activities resulted in a reduction in...

Introduction Benign vascular tumors known as hemangiomas are frequently observed in the head and neck area. Hemangiomas are more common in infantile and can regress spontaneously. In adults, laryngeal hemangioma is extremely rare. They may occur in supraglottic and glottic regions that...

Background: Stunting in Indonesia is still a serious problem that needs attention. The prevalence rate of stunting under five in Indonesia is still far above the limit set by WHO. One of the contributing factors is parenting. Psychoeducation in the form of information about parenting and stunting can...

The purpose of this study is to obtain empirical evidence about the effects of institutional ownership, managerial ownership, firm size and independent directors on tax aggressiveness of the building construction subsector companies listed on the Indonesian Stock Exchange from 2009–2014. Tax aggressiviness...

Background: Coronaviruses are a big family that causes illness in both people and animals. The infection control PPE that dentists and dental nurses can employ during the corona virus. It often causes respiratory infections in humans, ranging from the common cold to severe diseases such as MERS and SARS....

In this paper, two significant government policy choices, which improve the regional economic cooperation and reduce malignant economic competition between China and Association of Southeast Asian Nations (ASEAN), are clearly presented based on dynamic game model. The first choice is adopting reward...

Online learning has become an alternative for schools and any other education programs, since the unexpected situation due to the pandemic. Various online tools are provided for this virtual learning. One of the most popular tools used by the teachers is Google Classroom. This research was aimed to determine...

1) Purpose: baby blues syndrome often occurs in postpartum mothers. The prevalence of baby blues syndrome worldwide according to WHO is around 3% to 8%. In Asia, cases of baby blues syndrome are still very high. In Indonesia, it will increase to 70-80% in 2020. The incidence of baby blues syndrome can...

The live commerce industry has had a significant impact to the world economy in recent years. For Malaysia, the existence of the pandemic has prevented people from going out to shop due to restrictions, resulting in a decrease in the income of various industries. Therefore, this study aims to determine...

The integration of Artificial Intelligence (AI) into school management is rapidly gaining attention as a transformative force in 21st-century education. However, its successful adoption depends on the availability of technology, the leadership approaches that guide the process, and the organizational...

The government plays an important role in the innovation and development process of SMEs in china. Intuitively, government agencies have an important impact on innovation of small and medium-sized enterprises (SMEs), which through direct subsidies, tax incentives, financial support, business incubator,...

This study seeks to obtain empirical evidence about the effects of profitability, asset tangibility, corporate tax, non-debt tax shield, and rate of inflation upon the financial capital structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. The research hypothesis is that return...

Consumption tax is an important auxiliary tax with multiple functions. As time goes, it can be given some new orientations: such as replacing some functions of personal income tax to improve the progressiveness of the taxation system; replacing some of the functions of business tax to implement industry...

E-commerce transactions can be completed quickly and efficiently anytime and anyplace using the Internet. That characteristic creates problems in applying a transparent and fair tax regulation. The Organization for Economic Co-operation and Development addresses four types of e-commerce transactions:...

In the early 2020s, Indonesia was shocked by the Coronavirus Disease (Covid-19) outbreak which struck almost all parts of the world. The Indonesian government spontaneously implemented a policy of learning from home, working from home, and worship at home. All face-to-face activities are diverted online....

This study aims to explore the refining way in tax accounting education to improve the students skills and competences. It is applied research, focusing on some applied recommendations; Data was collected through interviews with students and lecturers, observations, and document analysis with 13 participants....

“the Belt and Road” Initiative has been in development for ten years, with the tax treaties service, China's outward foreign direct investment (OFDI) has steadily increased, and the role of tax treaties in it has received international attention. This paper conducts an empirical analysis based on...

The purpose of this study is to map Padang local tax by using Klassen typology. This research is a quantitative descriptive study. The data used was obtained from Padang Regional Revenue Office for year 2015-2019. The population was all local taxes based on Law Number 28 Year 2009. The sample was selected...

Despite its importance to tax collection and management efficiency,Grassroots tax collection is an understudied topic. This is partly attributable to the “tax collection and management predicament,” which arises because costs of tax collection and management are easier to measure than its benefits. In...

Nonspecific chronic low back pain (CLBP) is a main cause of activity limitations, absenteeism, and high health care expenses. The prevalence of CLBP is estimated at approximately 23%, and activity limitation due to low back pain had been found in 11% to 12% of the population. Low back pain is consistently...

This study aims to analyze how a fiscal incentive provided by the government to initiate investment will affect a company’s earning management. The fiscal incentive used in this study is the corporate tax rate reduction for listed companies based on Government Regulation (GR) No. 81/2007 and GR No. 77/2013....

Management of the tax is to apply rules tax with right and proper as well as business efficiency to achieve earnings and liquidity should be. The tax is twofold: tax avoidance and tax evasion. This research is a purpose to know the effect of tax avoidance towards the cost of debt in manufacturing companies...

Online learning that makes learning more engaging and stimulating has long been a part of 21st-century education. This case study explores how online collaborative writing helps to improve EFL students’ writing skills and how students perceive the use of this teaching method. The Saigon International...

The Covid-19 pandemic has made school services done through online learning. Although the development of ICT-based learning has been introduced for a long time, most schools in Indonesia still use conventional methods for its learning process. Therefore, many problems were faced when the Covid-19 pandemic...

During the current pandemic, online learning is one solution to break the chain of spreading the virus. The use of online learning media is needed to support the implementation of online learning. The purpose of this study was to determine the intensity of online learning media used by mathematics teachers...

Of the Chinese new Accounting Law implement is regulate Chinese accounting practices and promote the healthy and stable development of the accounting industry. But it still emerged many problems during the implementation process, this research thorough analysis these problems and propose countermeasures....

The issue of gender was growing along with the number of information media that makes gender a significant problem in the 21st-century era. The 21st-century has consequences on collaboration between men and women in terms of improving performance in every sector of work. However, the issue of gender...

The aim of this research to determine the extent of the contribution and effectiveness of agricultural product sales and research collaboration at the Large Testing Standard Rice Instrument to the state of Indonesia. The research methodology used is descriptive with a qualitative approach using primary...

Artificial Intelligence (AI) is rapidly reshaping tourism marketing by generating personalized content that influences consumer decision-making at every stage of the travel journey. With the rise of generative AI tools such as chatbots, virtual travel assistants, and algorithm-driven recommendations,...

Early Childhood Education (ECE) learning evaluation refers to the evaluation of early aged-children' developmental achievement. This is pivotal to measure developmental achievement during and after the learning activity is conducted. From the previous study shown that teacher faced various problems to...

The ease of recording financial transactions and providing financial reports digitally is also provided by various accounting applications or software. The accounting application facilitates the input process, offers faster and more accurate data processing, and complete output. Accounting applications...

Tax compliance is the agreement of taxpayers to fulfil and carry out tax obligations in accordance with the provisions of tax legislation without having to go through tax audit, warnings or threats and tax laws both law and tax administration. This study aims to analyse the effect of tax audits and tax...

The purpose of this study is to describe the teacher’s perception of the task of compiling and analyzing HOTS questions. A quantitative approach with this type of descriptive research. The sample was determined by using area quota non proportional random sampling technique. The instrument used in data...

Currently, the country that excels in mathematics is China based on PISA results. This caused researchers to be moved to find out more about the Chinese mathematics curriculum. The purpose of this study is to compare the Chinese mathematics education curriculum with the Indonesian mathematics education...

As global environmental issues become increasingly severe, countries have introduced a series of environmental regulation policies to promote environmental protection. Using data from Chinese listed companies, this paper explores whether environmental regulation policies enhance corporate ESG performance....

Adverse drug reactions can increase morbidity and mortality in hospitals and the community. Monitoring the incidence of adverse drug reactions can prevent or reduce the harm experienced by patients and can improve public health. Pharmacists have an important role in drug monitoring, starting from the...

This study investigates the integration of multimodal learning platforms in enhancing students’ English grammar knowledge in an EFL context. The research aimed to compare the effectiveness of two digital platforms—WhatsApp (WA) and Google Classroom (GC)—in supporting grammar instruction through multimodal...

The paper shows that in China's tax structure of industry, the increase of tax revenue of secondary industry to total tax share can significantly increase the output elasticity of capital elements; the increase of tax revenue of tertiary industry also increase the output elasticity of capital elements...

This study analyses the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. Capital structure is an important part of the company, because it relates to the composition of the company's debt. Investors need to know the problems of the company's capital structure, as one...

After the issuance of Law no. 11 of 2016 on tax amnesty there is a provision that is set in the joint taxation gratuity with sanctions for violators of tax payment obligations. This paper aims to identify and describe the provisions of sanction of tax payment in tax amnesty in Indonesia. To meet this...

Republic of Indonesia has conducted tax reforms repeatedly through government policies issuance, either by law or government regulations. This research aims to identify factors affecting the government to issue the policies in taxation fields. The factors observed and tested include Government Spending,...

Ternate was the center of international trade in the past. After being occupied by the Dutch through VOC, economic activities in Ternate were controlled by the VOC. The monopoly of economic activity in Ternate resulted in the loss of income for the kingdom. As a compensation, the Dutch East Indies government...