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The Impact of Impact-driven Entrepreneurship on Community Empowerment and Corporate Social Performance in Indonesia Rahmat, Ariawan; Kusmiyatun, Kusmiyatun; Barus, Irwan Irawadi; Sudarmanto, Eko; Nurhayadi, Willy
The Es Economics and Entrepreneurship Vol. 4 No. 01 (2025): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i01.714

Abstract

This study examines the impact of impact-oriented entrepreneurship on community empowerment and corporate social performance in Indonesia. As entrepreneurship increasingly moves beyond profit maximization toward addressing social and environmental challenges, impact-oriented entrepreneurship offers an integrated approach that prioritizes sustainability and inclusivity. Using a quantitative method, data were collected from 100 respondents through a structured questionnaire based on a five-point Likert scale. The analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to test the hypothesized relationships. The results show that impact-oriented entrepreneurship has a positive and significant effect on community empowerment, reflected in greater participation, skills development, and resource access. In addition, impact-oriented entrepreneurship positively and significantly influences corporate social performance by improving stakeholder trust, ethical practices, and organizational legitimacy. The findings suggest that entrepreneurial ventures in Indonesia can serve as a catalyst for both social empowerment and sustainable business performance. This research contributes to the theoretical discourse on social entrepreneurship and corporate responsibility while offering practical insights for entrepreneurs and policymakers in designing strategies that balance financial success with social impact.
The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.