Search all articles

The research background of this article is based on the development of Disney from 1956 to 2022. In this essay, The research will mainly analyze Disney's successful marketing strategy from four aspects: trigger, action, variable reward, and investment. In this process, this paper also enumerates...

The real estate industry, as a backbone industry of the national economy, whether its tax burden changes are reasonable under the background of tax reduction and fee reduction not only directly affects the behavioral choices of industry market entities, but also affects macroeconomic growth. The article...

Since Prof. Schumpeter firstly gave the concept of creative disruption in the book Capitalism, Socialism and Democracy (1942) [18], entrepreneurship has been formally regarded as an independent branch of economics and business field (Tripathi et al., 2022) [8]. Four decades later, the inchoate entrepreneurship...

With the rapid development of our economy, the revenue is growing continually. But due to the current situation of the local economic development, local tax system and finance system in our country and many other reasons, the financial difficulty of county and township government has become a common...

The development of the new era calls for the acceleration of the implementation of  Internet power strategy,  Internet Plus action plan and big data strategy to effectively promote the realization of the goal of building a powerful modern socialist country. Among them, modernization of tax management is...

This study uses a literature review method that aims to developing voluntary tax compliance for SMEs after Covid-19 era from the social contract’s perspective. The declining level of tax compliance during the Covid-19 pandemic is a special concern for the government. The social contract elevates three...

Vascular calcification is a significant contributor to cardiovascular complications in diabetes mellitus (DM), particularly affecting the prognosis of patients. This review conducts a comprehensive analysis of the molecular mechanisms underlying vascular calcification in DM, with a focus on insights...

There has not been any research to observe the trend of Christian users in Indonesia in searching for YouTube content in carrying out their spiritual activities during the pandemic era. This research uses the data from Google trends to observe the use of the phrases ‘ibadah online’ (online spiritual...

This study aims to analyze how public service innovation is with case studies of local governments in Indonesia. One form of innovation carried out by the Makassar City Regional Government is to present a tax payment application, namely PAKINTA (Integrated and Digitized Tax). This study uses a qualitative...

The paper aims to describe a holistic and integrated approach to address the challenges of aging through Islamic Counseling in the global era. The method employed in the study is a literature review with the data selected based on relevant keywords: successful aging, successful aging principles, successful...

The construction industry plays a crucial role in the national economic development. Despite the Taiwan government investment substantial in various infrastructure, the operational challenges faced by the construction industry still severe, especially for “Grade A” construction companies. The study encompasses...

This study aims to analyze the effect of co-brand preference, perceived benefits of co-branding, and co-brand equity toward intention to use the co-branded credit card and airline. The research model consists of three independent variables and one dependent variable. The entire hypothesis proposed about...

Through the analysis of data of Chinese Family Panel Studies from 2016 to 2018, this paper uses the propensity score matching method to empirically study the significant income-increasing effect of agricultural land transfer on farm household income. A breakdown of farm household types and income structures...

The need for estate mass appraisal imposed by the information-based for the current property tax, estate mass appraisal model what is composed GIS and VIKOR method was proposed. Firstly, house price effect factors were quantified by using GIS spatial analysis methods, secondly, combined with quantitative...

The research of welfare lottery and non-tax revenue is not the mainstream in the the public economics research, but lottery public welfare funds in the non-tax revenue have exceeded some regular tax revenue. In this paper, based on Co-integration Theory and Vector Error Correction Model, we use the related...

This study aims to seek the lack of insight Google Local Guide into what constitutes a positive presence for the Caravella cafe through its reviewer. The data collected is in the form of opinions and reviews from consumers who have visited the Caravella café. The data collected were comments from 120...

The analysis of legal acts and literary sources has led to the conclusion about the need to develop customs control after the release of goods in Russia. Control is a widespread objective phenomenon in all areas of public life. Control can be described as an independent management function, which includes...

The current study aims to analyze the theory of a learning environment that can make it acceptable for all students from a science perspective in an inclusive education setting. All students in this topic are typical students and students with special needs. This study goes through three stages: 1) determining...

The article examines the Russian experience in the field of currency regulation and the instruments that affect the exchange rate of the Russian ruble in crisis conditions. It is justified that the dynamics of the Russian ruble exchange rate depends primarily on the influence of four factors: the state...

This literature review is structured to examine more closely what factors can cause resistance to change and what strategies can overcome resistance to change, through the research results of several journals that have been collected. There are twenty international journals sourced from several websites...

The online local tax application is one of the e-government owned by the Malang city government. This online local tax application was created to make it easier for taxpayers to pay local taxes. The Government of Malang City has socialized the use of local tax applications. However, there are still some...

This paper aims to analyse the effects of several housing features on home prices in Chengdu, China. These features include larger floor space and green coverage rate. There are 1006 samples. Sampling is focused on existing ordinary homes. Data were collected from metropolitan Chengdu. Utilizing log-linear...

Each generation has different characteristics and viewpoints related to the perception of a tax audit. Therefore, tax audits not always useful as a scarecrow for taxpayers. The purpose of this study was to compare the perception of tax audits between three generations, Millennials, X, and Baby Boomers....

This study introduces the media of social diffusion through Google classroom as an alternative innovation media for teachers in instructional activities. It used qualitative approach with a development research design. Participants of the study are teachers at Senior High School UM Malang Indonesia....

Nowadays, it has become more popular for teachers of English as a foreign language (EFL) classes to engage their students in language learning by using Internet-based applications. However, each application is often designed to teach a separate language skill, so there is a need to incorporate some applications...

Talent management plays a crucial role in an organization’s success by encompassing various facets, such as identifying necessary skills, managing employee performance, nurturing the development of exceptional employees, and fostering an appealing work environment to gain a competitive edge. However,...

Current laws and regulations in the field of taxation have regulated earmarking tax norms, one of which is the Regional Tax Law (Law 28/2009 as revised with Law 1/2022). So, this research seeks to examine how Regional Governments apply earmarking tax norms in the formation of Regional Regulations on...

At the end of 2019, the world community was shocked by the outbreak of a new virus, namely the coronavirus disease. In Indonesia itself, various efforts have been made to prevent the spread of the virus, including by implementing Large-Scale Social Restrictions or PSBB. The implementation has an impact...

Purchasing halal food products is not necessarily related to the trust and loyalty of consumers of social media users in Indonesia. However, the increase in public awareness in selecting halal products will certainly influence consumers to purchase halal products. Few studies examine the relationship...

This study aimed to obtain evidence about tax planning in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary and secondary data. The data obtained directly from interviews with management directly related to this...

This study tries to elaborate the possibility of financial distress in Indonesia public listed companies from manufacturing field. The manufacturing industry was chosen because of its position as a sector that held a significant contribution in the Indonesia industry as a whole. The test tool used to...

In recent years, Jilin Province has taken positive actions and serious measures to ensure the implementation of cutting taxes and fees decisions and arrangements on a larger scale, and has achieved remarkable achievements. First of all, in terms of “reduction”, we have achieved the reduction of the items...

Policy makers and economists need to study how fiscal policies work on economic growth and wealth gap, and two major issues in this field are related to each other to form a crucial research topic. Differences in the construction of tax systems in an economy lead to a significant effect on the inequality...

Air pollution from vessels has been greatly concerned. Pollutants discharged by those vessels severely reduces the quality of air, affects the health of residents, and jeopardizes the balance of ecosystem in and around ports. Firstly, a game model of air pollution control from vessels was constructed....

The size of underground economy has been expending quickly during past decades due to its nature. There has been increasing theoretical and empirical research in this area, trying not only to determine the size but also the main reasons for it. This paper summarizes the main opinions in this research...

The article discusses the tasks of improving the Russian taxation system, the main directions of improving its efficiency, as well as the main problems of the domestic tax system that require solution in the search for an effective taxation model. In the current Russian reality, the need to improve the...

This study examines the students’ perceptions towards online learning at Universitas Malikusaleh in Lhokseumawe City during the Covid-19 pandemic. This study reviews the perceptions of students at this higher education institution about the online learning process during the Covid-19 pandemic. The study...

The MBKM curriculum has been implemented in the Economic Education Study Program in two schemes which include Teaching Assistance and Campus Teaching. To find out to what extent the implementation of the MBKM curriculum is effective, research is needed on this matter. The aim of this research is to determine...

Spiritual Well-Being (SiWB) is a condition where individuals can reflect a positive feeling, action, and form of thinking related to oneself, others and the environment as well as to the transcendent (God). The purpose of this paper is to determine the impact of spiritual-based psychological interventions...

Despite years of research, there are still some contentious aspects of arterial hemodynamics that have remained unresolved. These were discussed during a workshop entitled Arterial hemodynamics: past, present and future held in London on June 14 and 15, 2016, with keynote contributions by Nico Westerhof,...

The red-chip listing is a phenomenon happened in the process of bypass listing of companies at abroad in our country's economic development. And it is a process that the domestic enterprises set up shell companies in the Cayman Islands, British Virgin Islands, and Bermuda and other offshore financial...

The problems of the SME sector development in our country are really topical at present. The role of SMEs in the Russian economy has significantly increased in the conditions of the 2014-2015 economic crises and the difficult geopolitical situation of our country in the world arena. Small and medium-sized...

The needs of companies in capital cheapening lead to the emergence of new financing patterns. One of such patterns based on the substitution of equity capital by the debt capital is hidden or thin capitalization. When used within a framework of a group of companies the cheapening of financing takes place...

This study aims to examine: (1) the impact of attitudes of non-compliance with tax evasion practices with non-compliant behavioral intentions as intervening variables, (2) the effect of low subjective norm on behavioral practices of tax evasion with the intention as an intervening variable, (3) the effect...

This objective of this paper is to examine the effect of the use of special purpose entities (SPEs) on firm value. Applying a multiple regression analysis on a sample of 124 Indonesian listed nonfinancial firms during the year 2015 and using Tobin's Q ratio as a proxy for firm value, this paper finds...

Restraining the asset bubble has become the main goal of the country's macroeconomic regulation and control. One of the most important targets for this is the real estate bubble. Restraining the real estate bubble can only rely on fiscal policy, and it is one of the effective fiscal policies to levy...

Labor pain is an unpleasant sensation due to stimulation of sensory nerves. Pain is always subjective. Objective reactions to pain can include grimacing, tachycardia and hypertension. This reaction is used as a pain parameter, however, this symptom is generally not visible in chronic pain. Apart from...

Companies that go public have an obligation to publish audited financial statements. Financial statements contain information as a positive or negative signal for stakeholders for economic decisions. The company must pay attention to the length of time for submitting the company’s financial statements....

Ghana’s textile and apparel (T&A) industry faces persistent challenges, including low export performance, quality issues, and limited competitiveness, which is reflected in the absence of textile exports in the 2023 trade report. This study analyses government initiatives, policies, and programmes...

This study aims to determine the effectiveness, the rate of growth and the contribution of local retribution revenue to Local Own-Source Revenue in Kota Pariaman. Data collection is done through the documentation method, using secondary data with a quantitative descriptive research approach. The results...