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Taxes related to the transfer of land rights are Final Income Tax (PPh Final) and Customs on Acquisition of Land and Building Rights (BPHTB tax), Exchange, and others as agreed between the parties. While the BPHTB tax is a tax that arises and must be paid due to the acquisition of land and building rights...

The purpose of this study is to explore the methods and factors that influence the acceptance of Google Classroom technology. This study uses a Systematic Literature Review. Articles are retrieved via the application publish or perish 7 issue of 2010-2021. Then the article is made into a logbook for...

In a very short period from a historical point of view, information and methods of its dissemination have acquired the status of one of the most important factors in modern social life. At present, the relevant innovations are actively supporting the multifaceted activities of state authorities and local...

For a long time, agricultural risk has been the main contradiction and prominent problem that restricts the development of rural economy. This paper constructs the Agricultural Risk Compensation Fund in Dalian on the basis of the principle of tax benefit, the social public attribute of Agricultural Risk...

This study investigates the effect of internet search and news headline on explaining abnormal return of 425 non-financial companies listed on Indonesia Stock Exchange from 2015 to 2019. Investor attention is measured by internet search volume from Google Trend. Market news is gathered from free online...

an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate...

The aims of the research are to find out and test the effectiveness of tax collection on taxpayer compliance; to know and test the knowledge of taxpayer on taxpayer compliance; to know and test the justice of tax payment regulation on taxpayer compliance; to know and test the taxpayer's comprehension...

Taxes are important for a State and company. Both have a common interest in taxes. For the State tax is a source of State income, so there is an effort to maximize tax revenue. For the company, the tax is a net income deduction. Therefore, companies frequently use earnings management to control the reporting...

There are some problems raised in learning Arabic by various educational institutions that encourage the teacher to modify the teaching and learning methods. It can be done by designing the development of hard and soft technology in learning Arabic. This research examines the design of Arabic learning...

Blended learning combined with mobile learning is an effort to facilitate the limited space and time of study for students in seminar courses. This course has the purpose of learning achievement in the form of students able to identify problems, build a frame of mind, and design research methods that...

Current economic condition in Indonesia has indicated the fiscal risks threatening the realization of the tax revenue. With the introduction of the global implementation of the Automatic Exchange of Information, has become a necessary measure for formulation of the Tax Amnesty policy. This study examined...

Several SMEs in DIY, especially those engaged in the industrial sector, went bankrupt due to the Covid-19 pandemic which had lasted for two years. One of the causes of SMEs going bankrupt is because they ignore the contingency or uncertainty factor that can affect organizational performance. This study...

Moringa oleifera Lam. (Drumstick tree) is a herbal plant commonly found in subtropical and tropical areas such as Indonesia. Moringa plants have been widely used because they have many pharmacological effects. In addition, due to the high consumption of Moringa, there still needs to be monitoring regarding...

This study aims to analyze and provide empirical evidence regarding Earning Management and Tax Avoidance companies in the trade, services, and investment sectors listed on the IDX in 2017-2020, variable both before the pandemic and during the Covid-19 pandemic. The design of this research is comparative,...

This study aimed to describe the principals’ skills in leading the school from home (LSFH) based on the digital age and Covid 19 pressure. This study was a qualitative approach, where data was collected naturally by using a google form, distance open-ended interview, and online forum group discussion...

This review aims to locate existing studies on health-seeking behavior of people in Indonesia, identify gaps, and highlight important findings. Articles were retrieved from Medline, Scopus, Web of Science, Academic Search Complete (via Ebsco), and ProQuest with a number of key words and various combinations....

A study of village revenue and village expenditure in the development sector is needed to analyze the effect on villages in Lahat District. Secondary data are in the form of APBDes Realization Reports from the Community and Village Empowerment Service. Village revenue affects village expenditure in development....

Before the outbreak of Covid 19, the pre-service teachers at the university where my colleague and I are teaching used to have a two-month teaching training session at schools to expand their knowledge, skill, and experiences in teaching face-to-face in the physical classroom. However, in this 2020/2021...

Electronic Billing System is an electronic tax payment system that was put in place by the Directorate General of Taxes since 2016. This study aims to analyze the effect of the application of the electronic billing system to the compliance of individual taxpayers and to analyze the relationship between...

This study examines the relationship between investor attention and the broad market index in the Indonesia Composite Index (IHSG). In today’s digital world, the search engine becomes the most important tool in looking for information. Google dominated the market share with 91.38% of people use it. This...

Fiscal policy is usually a common means to narrow the income gap between urban and rural residents in China.Therefore, this paper uses multiple linear regression to choose the seven popular measures of fiscal policy to explore how it will affect on the urban and rural income gap.The conclusion concluded...

With the deepening of University reform, the business of University-run industry, scientific research, training, logistics and so on has gradually stepped out of the school door to the society, and the proportion of tax revenue in University income is increasing. Taxation in Colleges and universities...

The existing system of exploitation of natural resources is irrational, which provokes a permanent regression of the resource potential of the Republic of Crimea. The study examined the legal and organizational and economic prerequisites for the development of the tourist and recreational potential of...

Background: Developing a vaccine against COVID-19 is widely regarded as a critical method for containing the pandemic. Public adoption, on the other hand, is contingent on one’s view’s to accept and perceptions about the vaccine. The aim of this literature review is to determine the factors that influence...

This research will describe the use of information technology in Guidance and Counseling services during pandemic. The study method used was qualitative with a case study approach. Data were collected through the distribution of questionnaires to 25 junior high school Guidance and Counseling teachers...

This study focuses on the individual predispositions of women entrepreneurs in the weaving and batik sector and their impact on business management. The research also examines the influence of tax regulations and tax knowledge on taxpayer compliance, specifically in relation to the Harmonization of Tax...

Utility sector is the foundation of economic growth that ensures energy security and industrial productivity along with influencing the living standards especially for the developing countries. The present study critically examines the progressing landscape of India’s utility sector, focusing on demand...

This research was conducted to determine the urgency of accreditation in improving the quality of education in Vocational High Schools (SMK) through a literature review and bibliometric study on the Google Scholar database on Publish or Perish and with VOSviewer assistance, from 2019 to 2024. In this...

Enterprises have their operation characteristics in different development stages, and the management of small and medium-sized enterprises needs to reasonably choose different tax planning schemes in different periods to promote the stable development of small and medium-sized enterprises. This paper...

This study aims to examine the effectiveness of using Google Forms in the Problem Based Learning (PBL) model to improve the critical thinking skills of high school students. The research method used experimental research through the nonequivalent control group. The experiments used in this study were...

Rapid advances in computer networking and digital technology provide various benefits to human life, but they are not without negative consequences, such as cybercrime. According to the Malaysian Crime Prevention Foundation (MCPF), the total losses recorded in regard to cybercrime for 2019 and 2020,...

Any nation’s ability to succeed is based on its different economic sectors and other influencing factors; these factors determine the priorities that are best for the people in terms of trade, investment, economic development, personal growth, and technology support for a higher standard of living. Small...

To address the impact of unreasonable tax system on China’s economy, China began to implement the policy reform of “replacing business tax with VAT” in 2011 to optimize the tax system. This paper uses the panel data of economic indicators of provinces from 2005 to 2017, the economic benefits of the “replacing...

Economics, business, and accounting teacher education faces a skills gap between what is being taught and what is needed in the job market. Transversal skills are a global concern for university graduates entering the complex world of work. The purpose of this literature study is to examine how to build...

Job satisfaction plays an important role in improving performance and quality of work. With high level of job satisfaction, employees will make a significant contribution and are committed towards their employment. Changes in the management of an organization that involve procedures and policies can...

This study aims to analyze the effect of digital learning media on mathematics learning outcomes through a meta-analysis approach. A total of 18 articles were selected as research samples. Data were analyzed using the OpenMEE application with a random-effects model based on Hedges’ g effect size. The...

This research was undertaken to investigate how four critical factors - specifically, destination image, destination brand attachment, subjective norm and attitude - impact individuals’ intention to visit Riau Island. The study adopted a survey-based approach, employing questionnaires as the primary...

This study investigates land use change in Tebing Tinggi City, North Sumatra, from 2015 to 2024 using Google Earth Engine (GEE) and Landsat 8 imagery. The novelty of this research lies in integrating long-term land cover dynamics with urban growth analysis in a medium-sized Indonesian city, which has...

Strategic alliances, which are rapidly emerging worldwide, are one of the important ways for companies to gain a competitive advantage. This article examines the impact of companies’ participation in strategic alliances on their tax avoidance behavior, using Chinese A-share listed companies from 2009...

Tax Center Polibatam will soon establish a business unit called Taxation Application Service Provider (PJAP). This service will be the first tax education service provider center in Batam. As a business unit that will be developed in the future, it is necessary to design the right competitive strategy...

The purpose of this comparative study is to investigate the differences between the YOLOv5, YOLOv7, and YOLOv8 when detecting specific objects. Therefore, this study will focus on examining the precision performance, recall capabilities, IoU performance, and the balance between precision and recall of...

Tourism is one of the key pillars supporting Bali’s economy and due to the COVID-19, it was facing a major drop. However, starting on April 1st 2022, Bali is opening for inbound travelers with a more relaxed COVID-19-related regulation as a part of border opening in the Southeast Asian country after...

The pandemic of Covid-19 poses various problems for teachers. This study aims to determine the challenges experienced by special education teachers in providing education for students with special needs in special schools during the limited face-to-face learning (LFL) period in the 2021/2022 academic...

Nowadays technology in the field of economics and financial services, almost everything can be done by users with the help of gadgets, such as payments, fund transfers, loans, fundraising, to asset management can be done quickly and briefly thanks to modern technology. Fintech or an abbreviation of financial...

Rice distribution in Deli Serdang Regency faces challenges in selecting efficient routes to reduce costs, save time, and ensure timely delivery. This study compares the effectiveness of the Dijkstra algorithm in optimising distribution routes. Distance data between distribution points was obtained from...

This research investigates how pay satisfaction, work overload, and external job opportunities influence turnover intentions among Gen-Z staff auditors in public accounting firms across Jakarta. The study involved 227 respondents, with data collected through Google Forms and analyzed using Smart PLS...

Investor trust shapes deal flow, cost of capital, and the pace at which projects break ground in Ghana. This paper reframes an ARCATU 2025 keynote into a perspective on what drives investor confidence and what Ghana can change in the next 12–24 months. It presents five pillars: clear and predictable...

This study aims to assess the current landscape of artificial intelligence (AI) research in Bangladesh, identifying key motivations, research domains, and the potential of AI in this region. We conducted a systematic literature review using cohesive keywords across Google Scholar and other academic databases....

There has long been recognition of how the weather affects human health and happiness. Numerous studies have been conducted on the relationship between weather and other health effects. The purpose of this study is to know the effect of weather on health. Electronic databases (PubMed, Google Scholar,...

Sepsis is a life-threatening organ dysfunction caused by a deregulated host response to infection, and is the most common cause of death in the intensive care unit. Although the pathogenesis of sepsis has made substantial progress, the current clinical treatment of sepsis is basically symptomatic treatment,...