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All Journal AKRUAL: Jurnal Akuntansi Jurnal Equity Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Juwara : Jurnal Wawasan dan Aksara International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Transcendental Law Equity
Marita Marita, Marita
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Faktor-Faktor Penentu Penghindaran Pajak pada Perusahaan Multinasional Sektor Consumer Non-Cylicals Silviana, Winda; Marita, Marita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10546

Abstract

Tax avoidance practices remain an important issue in Indonesia's taxation system, estimated to cause the state to lose up to US$4.86 billion in revenue. This study aims to examine the extent to which Capital Intensity, Sales Growth, and Accounting Conservatism play a role in influencing the level of Tax Avoidance. The research approach uses a quantitative method based on a literature study, with multiple linear regression analysis as the main technique. The theoretical basis refers to Positive Accounting Theory and Agency Theory to explain the motivation and behavior of companies in determining tax policy. Capital Intensity and Accounting Conservatism do not influence Tax Avoidance practices. Conversely, Sales Growth is proven to have a positive and significant effect, indicating that an increase in sales growth can open up more space for companies to manage profits that have implications for tax liabilities. Overall, these findings confirm that the dynamics of sales growth play a more decisive role than capital intensity or accounting conservatism in influencing tax avoidance practices.
Navigating Technostressor: A Systematic Literature Review of Millennial Entrepreneurs Hikmah, Khoirul; Subiyantoro, Arief; Marita, Marita; Fawwas, Muhammad Ilham; Wardana, Aditya; Nasrulloh, Rifqi Syarif
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 10 No. 1 (2026): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.3940

Abstract

Millennial entrepreneurs' dependence on digital technology risks causing technostress, which can interfere with their mental health, productivity, and the quality of their business decisions. This study aims to identify, analyse, and synthesise the phenomenon of technostress among millennial entrepreneurs, focusing on the psychological, social, and individual performance impacts in the context of digital entrepreneurship. In an era of ever-evolving technology, technostress has become a major challenge for millennial entrepreneurs who are highly dependent on technology in running their businesses. This study uses the Systematic Literature Review (SLR) methodology by collecting Scopus-indexed articles published from 2023 to 2025 that are relevant to the topic of technostress among the millennial population. A total of 46 selected scopus articles were analysed using a thematic analysis approach to identify the causal factors, psychological impacts, and coping strategies used by millennial entrepreneurs. The results showed that technostress among millennial entrepreneurs is influenced by factors such as always-on technology, information overload, and the complexity of rapidly developing technology. The main psychological impacts that arise are anxiety, stress, digital fatigue, and decreased sleep quality, which affect well-being and business performance. However, coping strategies such as mindfulness, setting technology boundaries, and social support have been proven effective in reducing the impact of technostress. The novelty of this research lies in the development of propositions linking technostress to the dynamics of millennial entrepreneurship, as well as the importance of digital readiness and digital performance measurement in mitigating its negative impacts. The practical implications of this research suggest that millennial entrepreneurs implement holistic and personalised coping strategies and obtain relevant social support to maintain their well-being and business sustainability. This research also contributes theoretically by expanding the understanding of the relationship between technostress and digital entrepreneurship, as well as opening up directions for more comprehensive and contextual future research.
Co-Authors Aditya Wardana, Aditya Astuti - Azzalea Adjani, Pruenta Farah Nadya, Al Khansa Rezkiano Fawwas, Muhammad Ilham Gumilang, Junika Cahya Heri Susanto KHOIRUL HIKMAH - Kusharyanti Kusharyanti Mana, Febiana Pramesti, Yustisia Pratiwi Pujiono Pujiono Rahma, Alya Ghania Rifqi Syarif Nasrulloh Silviana, Winda Sirait, Afni Sri Astuti Sriyono Sriyono Subiyantoro, Arief Sucahyo Heriningsih Yuliana, Dhea Arsinta Zuhrohtun Zuhrohtun