International Journal of Current Economics & Business Ventures

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

Fajar Shafitri — 2025-01-29

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

Shofa Shidqi Fi Ardhillah — 2025-01-23

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

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

Luthfi Fahrozi — 2025-02-04

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

Riska Cahya Sakina — 2025-01-23

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