International Journal of Current Economics & Business Ventures

The THE EFFECT OF CARBON EMISSION DISCLOSURE, PROFITABILITY, AND CORPORATE GOVERNANCE ON COST OF DEBT

2025-02-02T16:57:31+00:00

The purpose of this research is to examine and evaluate how corporate governance, profitability, and carbon emission disclosure affect the cost of debt. Financial reports and corporate sustainability reports from the industrial, infrastructure, basic materials, energy, and transportation and logistics sectors listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023 are used as secondary data in this quantitative study. Purposive sampling was used to pick the 62 companies with 186 observation data that make up the research sample. Eviews 13 software is used for panel data regression and descriptive statistical analysis. The findings indicate that debt costs are negatively impacted by corporate governance, as indicated by the percentage of independent boards of commissioners, and carbon emission disclosure. In contrast, the cost of debt is positively impacted by corporate governance and profitability as determined by institutional ownership. These findings provide insights for companies to improve debt cost efficiency by paying attention to the transparency of carbon emission disclosures, profitability, and corporate governance. It is hoped that companies can take advantage of these results to manage risks and achieve business sustainability through more strategic policies.

THE INFLUENCE OF PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, SOCIAL INFLUENCE AND FACILITATING CONDITIONALS ON THE INTEREST OF SEABANK SHOPEE E- PAYMENT

2025-01-23T13:38:48+00:00

This research was conducted to determine the effect of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditional on E-Payment Seabank Shopee. This type of research is quantitative with the data source used is primary data, namely the general public who use the Seabank Shopee E-payment application totaling 60 respondents. The analysis method used is panel data multiple linear regression analysis using SPSS 26. Based on the results of the study, it shows that Performance Expectancy has a significant effect on Seabank Shopee e-payment, Effort Expectancy has a significant effect on Seabank Shopee e-payment, Social Influence has a significant effect on the use of Seabank Shopee e-payment, Facilitating Conditions has a significant effect on the use of Seabank Shopee e-payment

ANALYSIS OF THE APPLICATION OF TAX REGULATIONS AND INCENTIVES TO THE COMPLIANCE OF ONLINE MSME F&B TAXPAYERS IN E-COMMERCE

2025-03-11T00:40:08+00:00

The purpose of this study was to determine the relationship between knowledge and incentives in tax regulations on MSME tax compliance. The population in this study were MSME taxpayers in the food and beverage category in East Jakarta and the sample used was 70 respondents. The research method used is qualitative descriptive analysis. The results showed that one of the taxes that can be imposed on e-commerce transactions is Income Tax (PPh). There is no difference in tax treatment imposed on transactions through e-commerce with transactions through conventional means. Regarding taxation, most MSME players, especially in the East Jakarta area, do not know the tax regulations on e-commerce transactions due to lack of knowledge and public awareness to pay e-commerce taxes. The implementation of incentive policies is also still considered less useful for taxpayers, and taxpayers are still less compliant with tax regulations.

The Influence of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) on Return on Assets (ROA) of Islamic Banking in Indonesia for the Period 2009-2023

2025-02-08T02:14:55+00:00

This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) on Return on Assets (ROA) in Islamic banking in Indonesia for the period 2009-2023. The data used in this study are secondary data obtained from the annual reports of Islamic banks registered with the Financial Services Authority (OJK). The method used in this study is multiple linear regression to test the effect of CAR and NPL on ROA. The results of the study indicate that CAR has a significant positive effect on ROA, meaning that an increase in CAR can increase ROA in Islamic banks. However, NPL does not show a significant effect on ROA, although it has a negative relationship. The regression model used has an R-square value of 0.538, which indicates that CAR and NPL can explain around 53.8% of the variation in ROA. This finding shows the importance of capital adequacy management in improving the financial performance of Islamic banks, while NPL management also needs to be considered even though its impact is not significant in this study

ANALYSIS OF TAX COLLECTION EFFECTIVENESS THROUGH WARNING LETTERS, DISTRESS WARRANTS, AND CONFISCATION AT THE KEBUMEN CENTRAL JAVA TAX OFFICE

2025-01-29T15:23:41+00:00

This research aims to analyze the effectiveness of tax collection carried out by KPP Pratama Kebumen Central Java through Warning Letters, Distress Warrants, and Confiscation during the 2021-2023 period. It also identifies the obstacles faced and the strategies implemented in implementing tax collection. The method used is qualitative research with a case study approach. Data was collected through interviews, documentation, and a literature study.

THE EFFECT OF CARD PAYMENT INSTRUMENTS, FLOAT FUNDS, AND POLICY INTEREST RATES ON THE VELOCITY OF MONEY IN INDONESIA IN 2014-2023 WITH THE COVID-19 PANDEMIC AS A DUMMY VARIABLE

2025-01-22T12:27:13+00:00

The purpose of this study is to see the effect of credit cards, debit cards, floating funds, policy interest rates on money circulation in Indonesia in 2014-2023 with the Covid-19 pandemic as a dummy variable. The research method used is a quantitative method using secondary data in the form of time series. The research data was obtained from the pages of Bank Indonesia, the Central Statistics Agency, and the Indonesian Ministry of Trade. The analysis used a multiple regression model with the Two-Stage Least Square (TSLS) method which was tested using Eviews software version 12. Based on the results of the study, it was found that inflation and money circulation had a significant effect on policy interest rates. Then, floating funds did not affect money circulation. However, other variables have an effect and some have a negative direction on money circulation

ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX REVENUES (PBB-P2) AT THE REGIONAL TAX AND LEVY SERVICE UNIT (UPPRD) DUREN SAWIT, EAST JAKARTA

2025-03-10T06:09:54+00:00

This study aims to analyze the effectiveness of Rural and Urban Land and Building Tax (PBB-P2) revenue at the Duren Sawit Regional Levy Collection Implementation Unit (UPPRD), DKI Jakarta, during the 2018–2023 period. In addition, this study identifies supporting and inhibiting factors in the implementation of PBB-P2 collection, as well as analyzes tax revenue management strategies. This study uses a qualitative approach with a case study method, as well as utilizing interviews and documentation as data collection techniques.

The results show that the effectiveness of PBB-P2 revenue is fluctuating. In 2018 and 2019, the effectiveness was quite effective, increasing to effective in 2020, but decreasing to less effective in 2021–2023. Overall, the average effectiveness of this period is classified as less effective, which reflects the need for significant improvements in tax management. Supporting factors include the competence of Human Resources (HR) and the use of digital technology. On the other hand, inhibiting factors include human resources who are approaching retirement, low taxpayer awareness, and errors in determination documents. The strategy implemented includes socialization through various media and cooperation with urban villages and sub-districts to increase taxpayer awareness and compliance. The results of this study emphasize the importance of improving the management system, increasing taxpayer awareness, and optimizing technology to support an increase in PBB-P2 revenue in the future.