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Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia 税收规划增值税(Vat)和第4条第(2)款印度尼西亚所得税
Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.53-62
Ermida F. Sonbay, A. Djamhuri, Z. Baridwan
The government’s goal of increasing revenue through taxation is contrary to the company’s goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013–2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violations, delaying input tax crediting, and tax planning through purchasing BKP with VAT. Still, the implementation of this tax planning has not been efficient due to a lack of knowledge and awareness of paying taxes, causing losses to PT. BAP of IDR 3,340,314,823.
政府通过税收增加收入的目标与公司作为纳税人的目标背道而驰:在遵守政府税收法规的同时减轻税负,增加利润。本研究旨在通过定性研究案例研究方法,确定如何利用税收规划来降低2013–2017年PT。BAP第4(2)条中的增值税和PPh成本。研究结果表明,PPN和PPh第4(2)条土地和建筑物以及PT土地和建筑物转让的税收规划的实施。BAP是通过避免税收违规、延迟进项税额抵免和通过购买增值税BKP进行税收规划。尽管如此,由于缺乏纳税知识和意识,该税务规划的实施效率低下,给PT造成了3340314823印尼盾的损失。
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引用次数: 0
Did Demonetization Affect Indian Stock Market? 非货币化影响了印度股市吗?
Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.1-15
S. Raza, S. Munir
This study explores the impact of ”2016 demonetization” on the stock market in India. The policy declared 86% of cash in circulation in the form of Indian rupees (INR) 500 & 1000 notes as an illegal tender effective from midnight of November 8, 2016. However, India’s government progressively released new 500 and 2000 INR notes over the next few months. Following the demonetization announcement, stock prices of cash-sensitive industries like consumer goods and financial services dropped rapidly, reflecting a significant reduction in demand. This study focuses on the short-term effects of demonetization on the stock prices of 100 publicly listed firms using their daily stock data. We use estimating windows within 60 days of the announcement and then capture the short-term effects of demonetization by employing the Ordinary Least Square (OLS), the Fixed Effect (FE), and the Random Effect (RE) methods. Estimation results demonstrate that demonetization effectively decreases stock prices.
本研究探讨了“2016年废钞令”对印度股市的影响。该政策宣布,自2016年11月8日午夜起,流通中86%的500卢比和1000卢比纸币为非法货币。然而,印度政府在接下来的几个月里逐步发行了新的500和2000印度卢比纸币。废钞令宣布后,消费品和金融服务等现金敏感行业的股价迅速下跌,反映出需求大幅减少。本研究主要关注废钞令对100家上市公司股票价格的短期影响,使用他们的日常股票数据。我们使用公告后60天内的估计窗口,然后通过使用普通最小二乘法(OLS),固定效应(FE)和随机效应(RE)方法捕捉非货币化的短期影响。估计结果表明,废钞令有效地降低了股票价格。
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引用次数: 0
How Halal Labelled Products Influence on Repurchase Intention 清真标识产品对再购买意愿的影响
Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.17-25
Kevin Aushaf Quds, R. Kusumastuti
Innovation is a source of competitive advantage. Halal labeled as an output of innovation is still very rare in research and publication. This study examines the influence of innovation attributes on repurchase intention of halal-labelled products of PT Indofood Sukses Makmur Tbk. The respondents are people who have purchased Indofood products and live in Jabodetabek area, amounting to 188 respondents. Data analysis applied simple linear regression test using SPSS software. Quantitative method conducted in this research and data collected through digital form questionnaire derived from each variable. The research results indicated that four dimensions of innovation attributes, namely relative advantage, trialability, observability, and compatibility, have a positive effect on repurchase intention, while one dimension, namely complexity, has a negative effect. It indicates that innovation attributes will be able to increase repurchase intention.
创新是竞争优势的源泉。在研究和出版物中,清真被标记为创新的产出仍然非常罕见。本研究考察创新属性对PT Indofood Sukses Makmur Tbk清真标签产品再购买意愿的影响。受访者是在Jabodetabek地区购买过印度食品的人,共188人。数据分析采用SPSS软件进行简单线性回归检验。本研究采用定量方法,收集到的数据通过数字形式问卷得出各变量。研究结果表明,创新属性的相对优势、可试性、可观察性和兼容性四个维度对再购买意愿有正向影响,而复杂性一个维度对再购买意愿有负向影响。这表明创新属性能够增加回购意愿。
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引用次数: 0
Open Innovation Strategy in Indonesia ICT Industries 印尼ICT产业的开放式创新战略
Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.79-96
Rivira Yuana, Eko Agus Prasetio, R. Syarief, Y. Arkeman, Arif Imam Suroso
The research objective is establishing the relationship between business model, open innovation, and a firm’s performance in a context-based corporate accelerator program held by Indonesia ICT industries. The crucial relationships between startup and industry collaboration that were identified in the literature study are: (1) co-creation; (2) the need for IP-sharing; (3) reducing R&D costs; (4) the need for risk sharing; and (5) the primary driver of companies’ sustainability growth. The result shows that “co-creation” represented by business models becomes the most reliable driver in the issue of the importance of collaboration, and it leads to an independent factor that should be firstly developed and continuously improved. The IP-sharing and risk-sharing factors are both reliable drivers but medium dependent; thus, the relation is in a linkage zone, which means that these two factors are unstable or sensitive for both sides. The startups and industries must have a proper contractual agreement once they decide to share the IP and risk. The integrity factor will be necessary for mutual benefit. Reducing R&D costs and the main driver of the company’s sustainability growth are the dependent variables. or outcomes of the collaboration between startups and leading industries.
本研究的目的是在印尼ICT产业举办的基于情境的企业加速器项目中,建立商业模式、开放式创新和企业绩效之间的关系。在文献研究中确定的创业与产业合作之间的关键关系是:(1)共同创造;(2) ip共享的需要;(3)降低研发成本;(四)风险分担的必要性;(5)企业可持续发展的主要驱动力。结果表明,在协作重要性问题上,以商业模式为代表的“共同创造”成为最可靠的驱动因素,并导致一个应首先发展和不断完善的独立因素。知识产权共享和风险分担因素都是可靠的驱动因素,但依赖程度中等;因此,关系处于联动区,这意味着这两个因素对双方都是不稳定的或敏感的。一旦创业公司和行业决定分享知识产权和风险,他们就必须签订适当的合同协议。诚信因素将是互惠互利的必要条件。降低研发成本和公司可持续性增长的主要驱动力是因变量。或者是创业公司和领先产业之间合作的结果。
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引用次数: 1
Analysing K-Beauty Brands from the Consumer–Brand Relationship Perspective 从消费者-品牌关系角度分析K-Beauty品牌
Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.39-52
S. Sulhaini, Rusdan Rusdan, Sulaimiah Sulaimiah, Rahman Dayani
This study examines relationships between foreign brand halo effect and beauty consciousness on self-brand connection in beauty consumption. It also investigates the moderating role of age on these relationships. Data is gathered through an online survey focusing on two South Korean beauty (K-beauty) brands. The results contribute to consumer–brand relationships and international marketing literatures. There is no difference between young adult female and mature adult female consumers in the influence of beauty consciousness on self-brand connection. However, there are substantial differences between the two groups of consumers in the influence of the foreign brand halo effect on self-brand connection. Also, the halo effect exhibits the greatest influence on willingness to pay more. Consumers are also willing to pay more for brands from countries that have a positive image.
本研究考察了国外品牌光环效应和美容意识对美容消费中自有品牌连接的影响。它还调查了年龄对这些关系的调节作用。数据是通过一项针对两个韩国美容品牌的在线调查收集的。研究结果有助于建立消费者-品牌关系和国际营销文献。年轻成年女性和成熟成年女性消费者在美的意识对自我品牌连接的影响方面没有差异。然而,在外国品牌光环效应对自主品牌连接的影响方面,两组消费者存在实质性差异。此外,光环效应对支付意愿的影响最大。消费者也愿意为来自具有正面形象的国家的品牌支付更多的费用。
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引用次数: 0
The Impact of Country of Origin, Image, and Consumer Ethnocentrism Toward Purchase Decision of Casual Apparel in Young Adult 原产国、形象和消费者民族中心主义对青少年休闲服装购买决策的影响
Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.200
Alyssa Chairiena, Leonnard Ong, L. Nelloh
Indonesia is among the top 10 textile and apparel producer in the world the industry has become more competitive in both domestic and international markets. Indonesian Government has also been making tremendous effort in boosting local product purchases with the aim of making domestic consumption as the main pillar of Indonesian economy. However, data and statistic still shown the lack of appreciation from Indonesian consumers toward its apparel industry. The purpose of this study is to examine the impact of Country of Origin Image and Consumer Ethnocentrism toward Purchase Decision of casual apparel in young adult. The data used was primary data which was obtained through self- administered questionnaire and processed quantitatively using multiple regression in SPSS to test the hypotheses exploring the impact Country of Origin Image and Consumer Ethnocentrism toward Purchase Intention. A total sample of 100 respondents were collected. The result showed that Country of Origin Image does not have significant impact toward Purchase Decision. In contrast, Consumer Ethnocentrism does have significant impact toward Purchase Decision. The result of this study further supports and add to previous research of Country of Origin Image and Consumer Ethnocentrism concepts together. Moreover, the result of this study can benefit Indonesian casual apparel companies in providing additional insights which can further support and add to their existing sales and marketing strategies to maximize their competitive force in local market.
印度尼西亚是世界十大纺织服装生产国之一,该行业在国内和国际市场上都变得更具竞争力。印度尼西亚政府也一直在作出巨大努力,促进购买当地产品,目的是使国内消费成为印度尼西亚经济的主要支柱。然而,数据和统计数据仍然显示,印尼消费者对其服装行业缺乏赞赏。摘要本研究旨在探讨原产国形象与消费者民族中心主义对青少年休闲服饰购买决策的影响。使用的数据是通过自我调查问卷获得的原始数据,并在SPSS中使用多元回归进行定量处理,以检验探索原产国形象和消费者民族中心主义对购买意愿影响的假设。总共收集了100名受访者的样本。结果表明,原产国形象对购买决策没有显著影响。相反,消费者民族中心主义对购买决策有显著影响。本研究的结果进一步支持和补充了先前关于原产国形象和消费者民族中心主义概念的研究。此外,本研究的结果可以为印尼休闲服装公司提供额外的见解,这些见解可以进一步支持和增加他们现有的销售和营销策略,以最大限度地提高他们在当地市场的竞争力。
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引用次数: 1
The Effect of Mandatory Disclosure on Shareholder Wealth: Evidence from FASB Statement No. 14 and ASC 280 Financial disclosures 强制性披露对股东财富的影响:来自FASB第14号声明和ASC 280财务披露的证据
Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.209
Z. Rezaee, K. O. Olibe
Financial disclosures either mandatory or voluntary are essential in reducing information asymmetry between management and users of financial reports of corporations. We investigate the market’s assessment of the economic effect of geographic segment data reported under ASC 280.  Specifically, this paper examines the market valuation of reported foreign assets and sales prior to and post the issuance of ASC 280. In comparing the pricing of foreign assets and foreign sales, we find that both are priced with foreign sales having greater capitalization. These results persist after controlling for other determinants and factors affecting firm value. The findings suggest that the disclosure mandated by ASC 280 enhances overall disclosure related to foreign operations and as a result makes it easier for investors to assess the value of foreign operations. These findings are consistent with management’s disclosure of improved segment information under ASC 280 and provide policy, practice, and research implications for segment reporting as well as other mandatory disclosures.  
强制性或自愿性财务披露对于减少企业财务报告的管理层和使用者之间的信息不对称至关重要。我们调查了市场对ASC 280下报告的地理分段数据的经济效应的评估。具体而言,本文考察了ASC 280发行前后报告的外国资产和销售的市场估值。在比较国外资产和国外销售的定价时,我们发现两者都是以国外销售的资本更大来定价的。在控制了影响公司价值的其他决定因素和因素后,这些结果仍然存在。研究结果表明,ASC 280要求的披露加强了与国外经营有关的总体披露,从而使投资者更容易评估国外经营的价值。这些发现与管理层在ASC 280下披露改进的分部信息是一致的,并为分部报告以及其他强制性披露提供了政策、实践和研究意义。
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引用次数: 0
Antecedents of Consumer Preferences for Online Shopping in Jakarta 雅加达消费者网上购物偏好的前因
Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.221
Rudy Santosa Sudirga
Research on the antecedents and preferences of consumers shopping online in Jakarta based on the background of the increasing growth of online business in Jakarta. The growth of this online business will have a good impact on improving the economy and also increasing the workforce in Indonesia. This study aims to determine what are the most dominant variables that greatly influence consumer preferences for the success of online businesses in Jakarta. In the long term, it is very useful to know whether these variables can be applied to the success of online businesses in Indonesia. In collecting the necessary research data, the authors took 200 samples of online business buyers in Jakarta as research data. The research data analysis technique is multiple regression analysis. For this causal research, the author will process research data with Structural Equation Modeling.  
基于雅加达网上业务日益增长的背景,对雅加达消费者网上购物的前因和偏好进行研究。这种在线业务的增长将对改善印尼经济和增加劳动力产生良好影响。这项研究的目的是确定什么是最主要的变量,极大地影响消费者偏好的在线业务在雅加达的成功。从长远来看,了解这些变量是否可以应用于印度尼西亚在线业务的成功是非常有用的。在收集必要的研究数据时,作者选取了雅加达200个在线商务买家样本作为研究数据。本研究的数据分析方法为多元回归分析。在本次因果研究中,作者将使用结构方程模型对研究数据进行处理。
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引用次数: 0
Entrepreneurial Orientation in Small Business Enterprises: Conceptualizations, Instrumentation and Research Guide 小企业的创业导向:概念、工具和研究指南
Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.217
L. Osuagwu
The paper presents some conceptualizations of the entrepreneurial orientation construct, and presents a research instrument that may guide future research efforts in small business enterprises (SBEs). Materials in relevant extant literature and cognate experience were used to conceptualize entrepreneurial orientation and its various dimensions, in addition to a research instrument that may guide cognate future research of the entrepreneurial orientation construct in small business enterprises. The paper reports that there is equivocation in relevant extant literature regarding the entrepreneurial orientation construct with respect to its conceptualizations and dimensions in different business types and contextual settings. In addition, the paper proposes a research agenda for investigation of the entrepreneurial orientation construct in small business enterprises, especially in emerging economies in sub-Saharan Africa, Asia Pacific, South America, Middle East, and South East Asia, among others, with relatively underrepresented relevant research streams of the construct. The paper has theoretical and practical forms of values with regard to the entrepreneurial orientation construct in the domain of small business enterprises, especially when situated along other cognate management and entrepreneurship orientation constructs in different cultural and business contexts.
本文提出了创业导向结构的一些概念,并提出了一个研究工具,可以指导未来在小企业(SBEs)的研究工作。利用现有相关文献资料和同源经验,对创业导向及其各个维度进行概念化,并为今后对小企业创业导向构建的同源研究提供研究工具。本文指出,现有的相关文献对创业取向的概念和维度在不同的商业类型和环境设置方面存在歧义。此外,本文还提出了对小企业创业取向建构的研究议程,特别是在撒哈拉以南非洲、亚太、南美、中东和东南亚等新兴经济体,小企业创业取向建构的相关研究流相对较少。本文对小企业领域的创业取向建构具有理论价值和实践价值,特别是在不同文化和商业背景下与其他同源的管理和创业取向建构相结合的情况下。
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引用次数: 0
Employee Performance Affects the Compensation Provided by the Company 员工绩效影响公司提供的薪酬
Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.191
Calvin Adam Koljaan, Dedi Rianto Rahadi
This research aims to understand the effect of compensation given by the company to employees for work motivation. motivation on employee performance and to determine the effect of job satisfaction on employee performance at PT Takagi Sari Multi. This research uses online questions to employees of  PT. takagi sari multi. The research method used is quantitative and qualitative research methods. According to the research results, it is found that compensation has a very positive effect on employee job satisfaction, motivation has a positive and significant effect on job satisfaction, which is one of the compensation factors in the company. Based on the research results, the company PT. It is recommended that Takagi Sari Multi Utama balance fairly with their respective performance, all research subjects who are the results of qualitative and quantitative measurements or calculations regarding certain characteristics of all complete and clear group members whose benefits will be studied.
本研究旨在了解公司给予员工的薪酬对员工工作动机的影响。工作动机对员工绩效的影响,以及工作满意度对员工绩效的影响。本研究采用在线问卷的方式对高木莎丽公司的员工进行调查。研究方法采用定量和定性两种研究方法。根据研究结果发现,薪酬对员工工作满意度有非常积极的影响,激励对工作满意度有积极而显著的影响,这是公司薪酬因素之一。根据研究结果,PT公司建议Takagi Sari Multi Utama与各自的绩效公平平衡,所有研究对象都是对所有完整和明确的群体成员的某些特征进行定性和定量测量或计算的结果,其利益将被研究。
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引用次数: 0
期刊
International Research Journal of Business Studies
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