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HOLISTIC TAX OPTIMIZATION: INTEGRATING LEGAL, FINANCIAL, AND STRATEGIC APPROACHES FOR INDIVIDUALS AND BUSINESSES Muslim, Shohib; Rizani, Ahmad; Era Deka, Rio; Subianto, Pratiwi; Abdallah Al- Shreifeen, Iyad
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 1 (2023): NOVEMBER
Publisher : Adisam Publisher

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Abstract

Tax optimization, a multifaceted challenge in today's dynamic economic landscape, requires a comprehensive and integrated approach for individuals and businesses. This paper delves into the intricate dynamics of holistic tax optimization, spotlighting the fusion of legal, financial, and strategic methodologies. By examining diverse strategies and their consequential impacts, the research offers a nuanced understanding of how a unified approach can produce superior outcomes when navigating taxation complexities. This study employs a mixed-methods approach, combining quantitative analyses, case studies, and qualitative insights from expert interviews and literature reviews. The results underscore the effectiveness of a holistic strategy, wherein legal compliance establishes a robust foundation, financial planning maximizes available incentives, and strategic alignment positions entities for sustained success. The discussion section explores the challenges and opportunities inherent in implementing holistic strategies, addressing regulatory changes, and market dynamics. In conclusion, this paper advocates for a paradigm shift towards an integrated approach to taxation, contributing to the discourse on effective tax planning in the modern era.
KINERJA UMKM DI KOTA PALANGKA RAYA: TINJAUAN KEUANGAN, PENJUALAN, DAN STRATEGI PEMASARAN Giovanni, Jonathan; Subianto, Pratiwi; Mahar, Alicia Christina; Apriananda, Fricella
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 2 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i2.4092

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Palangka Raya City face significant challenges in enhancing competitiveness and operational efficiency, despite the continuous growth in the number of business units. One of the main issues lies in the lack of data-driven development strategies and the limited integration of information among MSME actors. This study applies a descriptive quantitative approach using the K-Means Clustering method to classify 100 MSME units based on three key aspects: financial performance, product sales, and marketing strategies. Data were collected via online questionnaires from August to October 2024. The analysis was conducted using the KNIME software to visualize and manage data effectively. The findings reveal homogeneous MSME clusters, with groups demonstrating high financial efficiency and a combination of online and offline marketing strategies showing the best performance. This study recommends that local governments develop more targeted and evidence-based strategies for MSME development. The main limitation of this research is the sample's scope, which may not fully represent the diversity of MSMEs in Palangka Raya. Future studies are encouraged to expand the geographical coverage and apply mixed-method approaches.
Socio-Economic Impacts on Livelihood Diversification of Peatland Communities Subianto, Pratiwi; Giovanni, Jonathan; Halim, Abdul; Suherman, Suherman; Simbolon, Tiur Roida; Nasrida, M Farras
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.2870

Abstract

This study examines how socioeconomic factors influence livelihood diversification among households living in peatland areas in Palangka Raya City. Peatland ecosystems that are vulnerable to fire, degradation, and environmental pressure require communities to adopt adaptive livelihood strategies to sustain economic stability. Using survey data from 100 households, this study analyzes the roles of education, household income, fire risk, and access to credit within the Sustainable Livelihood Framework. The results show that education and income significantly increase households’ likelihood of diversifying their livelihoods, with education emerging as the most influential factor. In contrast, fire risk and access to credit are not statistically significant. These findings indicate that human capital and internal financial capacity play a more decisive role in livelihood decisions than ecological pressure or financial access alone. The study recommends strengthening education, vocational skills, and peatland-based local economic activities to enhance community resilience and support sustainable peatland development in Palangka Raya.