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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) International Research Journal of Business Studies (E-Journal) JURNAL LENTERA BISNIS Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ilmu Perbankan dan Keuangan Syariah Jurnal Dinamika Ekonomi Syariah Al-Mashrof: Islamic Banking and Finance ProBisnis : Jurnal Manajemen JELAJAH: Journal of Tourism and Hospitality Journal of Economics Research and Policy Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance Indonesia Auditing Research Journal Journal of Economics and Social Sciences Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal REP (Riset Ekonomi Pembangunan) Journal of Education Religion Humanities and Multidiciplinary IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Proceeding of International Conference on Humanity Education and Society International Research Journal of Business Studies Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH BAABU AL-ILMI: Ekonomi dan Perbankan Syariah E-Jurnal Akuntansi
Mia Selvina
UIN Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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The Effect of Foreign Direct Investment, Environmental Quality, and Inflation on Economic Growth from in Asian G20 Countries for the Period 2014–2024: English Raudhah Shalsabillah; Madnasir Madnasir; Mia Selvina
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 11 No. 1 (2026): April 2026
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v11i1.3050

Abstract

This study aimed to analyze the effect of Foreign Direct Investment (FDI), Environmental Performance Index (EPI), and inflation on economic growth in Asian G20 countries, namely China, Indonesia, Saudi Arabia, India, and Japan, during the period 2014–2024 from an Islamic economic perspective. The research used a quantitative approach with secondary data obtained from the World Bank and Yale University. The data were analyzed using panel data regression, including Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), and Generalized Method of Moments (GMM). The results showed that inflation had a significant and positive effect on economic growth, while FDI and EPI had no significant effect. These findings indicated that maintaining price stability played a more dominant role in stimulating economic growth compared to foreign investment and environmental performance during the research period.
Thin Capitalization, Tax Haven Utilization, and Political Connections: Their Collective Impact on Corporate Tax Aggressiveness Rahmahilah Yuliasari; Dinda Fali Rifan; Mia Selvina
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the impact of thin capitalization, tax haven utilization, and political connections on corporate tax aggressiveness. The research focuses on manufacturing firms within the consumer goods sector listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. The study employs a quantitative approach using secondary data. A non-probability sampling method, specifically purposive sampling, is applied, resulting in a final sample of 12 companies with a total of 60 firmyear observations. To analyze the data, multiple linear regression is conducted using SPSS software. The findings indicate that thin capitalization and tax haven utilization do not significantly influence tax aggressiveness. However, political connections exhibit a positive and significant relationship with tax aggressiveness, suggesting that politically connected firms are more likely to engage in aggressive tax planning strategies.
Co-Authors Al Wasi, Raihansyah Alief Rakhman setyanto Ananda, Gea Anisa Kusuma Budi Laksono Darajat, Ulfah Alfiyah Darlin Aulia Dery Pratama Desti Anggraini Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Fachry Abda El Rahman Fadhillah, Fadhillah Fadillah, M.Rizky Fatih Fuadi Fuadi, Fatih Gea Anisa Kusuma Ananda Harold Kevin Alfredo Ice Marwiyah Ilham Papahan Latifah Latifah Madnasir Madnasir Maharani, Widya Mardhiyah Hayati Mega Fatimah Rosana Muhammad Kurniawan Munir, Ahmad Sirojul Nuraziza, Sania Nurhayati Nurhayati Nurhayati Okta Akila, Elsa Papahan, Ilham Pratama, Reza Hardian Pratomo, Dimas Putri, Rizki Dila Rahmahilah Yuliasari Rakhman Setyanto, Alief Raudhah Shalsabillah Ridwansyah Ridwansyah Riski, Yogi Rusmiyati, Salsa Azzahra Sari Anastasya Shalsabillah, Raudhah Supaijo Tria, Ratu Weny Rosilawati Yolanda, Hellen Yuliansyah Yuliansyah Zathu Restie Utamie Zulaikah Zulaikha Zulaikha