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All Journal Journal of Educational Research and Evaluation Jurnal EDUTECH Undiksha Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Informasi dan Teknologi IJGIE (International Journal of Graduate of Islamic Education) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH EDUKATIF Jurnal Aktiva : Riset Akutansi dan Keuangan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) juremi: jurnal riset ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) MUSHAF JOURNAL: Jurnal Ilmu Al Quran dan Hadis Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Teknologi dan Manajemen Industri Terapan ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Journal of Community Dedication Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Proceedings of The International Conference on Business and Economics Jurnal Administrasi Negara JK Jurnal Kesehatan JIP: Jurnal Ilmu Pendidikan Jurnal REKOMEN (Riset Ekonomi Manajemen) Indonesian Journal of Education (INJOE) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ekonomi dan Bisnis Journal of Vocational, Informatics and Computer Education Journal International Journal of Teaching and Learning (INJOTEL) Jurnal Komunikasi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Indonesia Journal of Engineering and Education Technology (IJEET) Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Masyarakat dan Riset Pendidikan TARBIYATUL ILMU: Jurnal Kajian Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of International Multidisciplinary Research The Journal of Artificial Intelligence and Development Adpertens ; Jurnal Ekonomi dan Manjemen International Journal of Social and Education (INJOSEDU) Journal of Ekonomics, Finance, and Management Studies PESHUM Prosiding Seminar Nasional Indonesia
Loso Judijanto
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Journal : International Journal of Social and Education (INJOSEDU)

 1 
ADDRESSING TAX AVOIDANCE THROUGH OECD BEPS POLICY: AN EVALUATION Loso Judijanto; M. Amin Fatulloh; Rahma Helal Al_ Jbour
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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Abstract

BEPS consists of a series of measures created to close loopholes in international tax regulations that allow companies to channel their profits to jurisdictions with low or zero tax rates. The study conducted in this research uses the literature study method. The results show that the BEPS policy has successfully improved transparency and accountability in multinational companies' tax reporting. It strengthens transfer pricing rules, introduces country-by-country (CbC) reporting, and implements a multilateral framework to facilitate cooperation between countries in addressing tax issues. Nonetheless, implementation challenges remain, such as the need for companies to adjust their business structure and operations, as well as the importance of consistent coordination between jurisdictions in implementing this policy.
TAX RISK MANAGEMENT STRATEGIES FOR MULTINATIONAL COMPANIES Loso Judijanto; Teti Anggita Safitri; Era Purike; Fuadah Johari
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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Tax risk management is a central aspect for multinational companies operating in multiple jurisdictions with diverse tax regulations. The key to meeting this challenge is the implementation of a comprehensive and integrated risk management strategy. Key challenges include internal resistance to change, the need for cross-departmental coordination, and global communication issues. In addition, non-uniformity in tax monitoring and reporting can increase the risk of non-compliance, which in turn can potentially lead to legal sanctions. To overcome these challenges, companies need to focus on continuous training and skills development for employees. Investment in technology that supports tax risk management is also central, including data analysis tools and solid audit systems. Ensuring cross-departmental integration and efficient communication can help support a collaborative approach to tax risk management, strengthen transparency, and improve accuracy in tax reporting. The implication of this strategy is that multinational companies can minimise tax management risks and mitigate potential adverse legal sanctions. With the systematic adoption of such strategies, companies not only maintain compliance with tax regulations, but also strengthen their position in an increasingly competitive global business climate. Thus, an effective tax risk management strategy can be one of the critical pillars in the long-term success of multinational companies.
INCREASING EDUCATION GAP DUE TO DISPARITY IN ACCESS TO TECHNOLOGY Loso Judijanto; Melyana R Pugu; Achmad Farchan; Al-Amin
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 6 (2024): September
Publisher : Pondok Pesantren Baitul Quran

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Abstract

Disparities in access to technology and the gap to education are critical issues that span communities around the world, especially among low-income groups and in remote areas. The research method used was a literature review. The results show that limited access to technology in education results in low academic achievement and students' lack of readiness to face work demands in the digital era. Furthermore, students from low-income families and remote areas are most affected, with a greater likelihood of falling behind in digital literacy and independent learning skills.
THE IMPACT OF TAX REFORM ON SMALL AND MEDIUM ENTERPRISES Loso Judijanto; Anggriani Husain; Muhammad Syaiful
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 6 (2024): September
Publisher : Pondok Pesantren Baitul Quran

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Abstract

Tax reform is a broad area of regulatory change, technology implementation, and incentive policies. The research in this investigation uses the literature research method. The results show that the impact of tax reform on Small and Medium Enterprises is dualistic. On the one hand, reforms that prioritize transparency, simplicity, and are supported by clear guidelines are well received by Small and Medium Enterprises, as they ease the reporting process and improve tax compliance. On the other hand, complex and confusing reforms create uncertainty and operational challenges, especially for Small and Medium Enterprises that are less prepared in terms of technology and infrastructure. Therefore, technological readiness and supporting infrastructure play an important role in determining the effectiveness of tax reform. Furthermore, the need for support from the government, both in the form of tax incentives and education, greatly affects the success of Small and Medium Enterprises' adaptation to tax reform. Incentives such as tax subsidies or rebates help to reduce the financial burden, while training and education improve the understanding of Small and Medium Enterprises of the new rules. Thus, to achieve effective and equitable tax reform, a multifaceted approach is required involving improved regulations, increased access to technology, and ongoing support from the government.
INTEGRATED MARKETING COMMUNICATION STRATEGY IN INCREASING SALES IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) Loso Judijanto; Kristopo, Kristopo; Setyo Wibowo, Edy
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 6 (2024): September
Publisher : Pondok Pesantren Baitul Quran

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Abstract

This research aims to examine Integrated Marketing Communication (IMC) strategies in the context of Micro, Small and Medium Enterprises (MSMEs) and their impact on increasing sales. Through a comprehensive literature review, this study analyzes various aspects of IMC implementation in MSMEs, including challenges, opportunities and best practices that can be adopted. The method used in this research is systematic literature analysis, utilizing the latest scientific sources such as academic journals, industry reports and relevant case studies. The main focus of the research is on the period 2010-2023, covering the latest developments in digital marketing strategies and their impact on MSMEs. The research results show that effective IMC implementation can significantly increase MSME sales through several key mechanisms: (1) increasing brand awareness, (2) marketing cost efficiency, (3) increasing customer engagement, and (4) optimizing marketing channels. However, research also identifies several key challenges that MSMEs face in adopting IMC, including limited resources, lack of technical expertise, and difficulties in measuring return on investment (ROI). The study concludes that despite the challenges, IMC offers significant potential for MSMEs to increase their competitiveness and sales. The proposed recommendations include a gradual approach in implementing IMC, a focus on cost-effective use of digital technology, and developing the internal capacity of MSMEs in planning and executing integrated marketing strategies.
Co-Authors Abdul Haq AS Abdul Muid Fabanyo ABDUL ROZAK Abdul Wahab Syakhrani abdur rohman Ach. Shobri Achmad Farchan Adel, Adelia Angraeni Adi Widjajanto Adiasih, Ning Adih Supriadi Aep Saepuloh Aferiaman Telaumbanua Affandy Agusman Aris Agnes Soukotta Agry Alfiah Agus Nursalim Agustin Nurya Savitri Ahmad Rizani Aini Nurul Akib Akib Al-Amin Alfiana Alfiana Alfiana Alim Hardiansyah Amândio de Araújo Sarmento Amir Machmud, Amir Andreas Recki Prasetyo Andri Sungkowo Andro Ruben Runtu Andueriganta Fadhlihi Anggi Setya Prayoga Anggriani Husain Ani Kusumaningsih Anita Widyawati Anjana Prusty Ansori Antono Damayanto Archristhea Amahoru Ariawan Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arifia Nurriqli Aris Susanto Armalia, Widya Arnes Yuli Vandika Arsyil Majid, Dzul Asdar Ahmad Asfahani Asfahani Aslan Aslan Aslan Aslan, Aslan Asri Ady Bakri Awaluddin Awaluddin Axelon S Renyaan Ayi Abdurahman Baso Intang Sappaile, Baso Intang Basri Bernadus Wibowo Suliantoro Bobby Ferly Bucky Wibawa Karya Guna Budi Mardikawati Caroline Caroline Caroline Caroline Christine Riani Elisabeth Cristofer Sumiok Darma Jasuli Darmun Darry Christine Silowaty Purba Dede Gustian Dedi Harianto Diah Hari Suryaningrum Didik Sugeng Widiarto Digvijay Pandey Dimas Puji Santosa Dina Destari Dina Indriyani Dr. Lina Maulidiana, S.H.,M.H Dwi Hadita Ayu Edwin Aldrin W. Sanadi Edy Susanto Eka Suci Apriliyani Eka Supriatna Eko Cahyo Mayndarto Elly Siti Nurliyah Ellyta Elmiwati Elmiwati Elvina Safitri Emi Yulia Siska Endah Rantau Itasari, Endah Endang Yuda Nuryenda Entin Solihah Era Purike Era Purike Erwin Erwin Yulianto Euis Eka Pramiarsih Fadlullah Fahmi Sulaiman Farhan Ferian Farida Akbarina Farida Asy'ari Fauzi, Muhammad Sukron Fauziah Nur Hutauruk Fenni Yufantria Fina Diana Fionasari, Richa Firmansyah Firmansyah Fitriah Suryani Jamin Frans Sudirjo Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita Gingga Prananda Gusma Afriani Hadenan Towpek Hadi Purnomo Hadi Subeno Hakim, Nur Haridah Saputra, Muhammad Hasdiana Hasdiana Hasni Noor Heni Pujiastuti Henny Noviany Henny Sanulita Heriani Heriani Herlina Lidiyawati Herwantono Hery Widijanto Hety Devita Hevi Susanti Hudson Sidabutar Hurulaini Sekar Azzahra Husna Amin Iiz Izmuddin Ika Zakiah Ilham Samanlangi Imelda Christine Kansil Indah Sulistiani Indah Wati Irwan Moridu Ismaul Fitroh Iwan Harsono Iwan Joko Prasetyo Iwan Kusnadi Iwan Setiawan Iyad Abdallah Al- Shreifeen Jackson Yumame Jasman Jeranah Joni Bungai Kadek Dedy Herawan Khaeruman Khurshed Iqbal Klemens Mere Komalasari, Nur Aziza Kristiono, Natal Kristopo, Kristopo Kusiyah Lake, Floribertha Latif Karim Lenny Nadriana Listiana Sri Mulatsih Lola Yustrisia Luckhy Natalia Anastasye Lotte Lukis Alam Lumbantoruan, Jitu Halomoan M. Ainur Ridlo M. Amin Fatulloh M. Anwar Aini M. Hamdy Meydiansyah M. Syarif M. Yusuf Bahtiar, M. Yusuf Maharani, Andina Mahelan Prabantarikso Mahidin Fahmie Majidah Khairani Marjono Marjono Marzuki Marzuki Marzuki Mega Arisia Dewi MELIA ROZA Melly Susanti Melyana R. Pugu Mesis Rawati Miftahul Ulum Mirza A Malik Mistari Ulfa Moch. Iqbal Zulfikar Pd Moch. Subekhan Mochammad Imron Awalludin Moh. Miftahul Arifin Mohamad Khairi Bin Haji Othman Mohammad Ahmad Bani Amer Mohammad Anwar Mohd Syahrin Mokhamad Eldon Muh Syamsul Arifin Muh. Abduh Anwar Muh. Dzihab Aminudin S Muh. Rezky Naim Muhammad Ade Kurnia Harahap Muhammad Azizi Muhammad Guruh Nuary Muhammad Hendra Muhammad Ichsan Abda Muhammad Masykur Abdillah Muhammad Syafri Muhammad Syaiful Muhammadong Muhdi Late Mukti Ali muriyanto muriyanto Mustanir, Fiqrul Mustopa N, Amina Ramadana Naf’an Torihoran Naheria Nana Citrawati Lestari Nana Suryapermana Nganta Ginting, Jimmy Nijma Ilma, Ajeng Faizah ningrum, dedah - Nisa Miftachurohmah Nova Krisnawati Novia Nelza Novianty Djafri Nuralfin Anripa Nuril Huda Nurussama Okta Karneli, Okta Otje Herman Wibowo Parni, Parni Pikir Wisnu Wijayanto Pirmanta Sebayang Raden Ayu Trisnayoni Rafika Nisa Rahma Helal Al_ Jbour Rahmat Shodiqin Rani Noeraeni Rean Mitasari Reihan Putri Rendy Renaldy, S.H., M.Kn.,C.P.Li.,C.P.Arb.,C.P.M.,C.P.C. Rengga Yudha Santoso Rerin Maulinda Reza, Heru Kreshna Rezkiyah Hoesny Ridwan Rieneke Ryke Kalalo Rika Santina, S.H., M.H Rina Destiana Risnawati Risnawati Risqah Amaliah Kasman Riyanti, Apriani Riztya, Rinda Rohayati, Yeti Romadhon Rony Sandra Yofa Zebua Rosdiana Rosdiana Rosdiana Rossa Ramadhona Rosyida Nurul Anwar Saefrudin Saefrudin Samar A. El-Farra Samsidar Sari Agusliana Sari Mariahma Nova Sipayung Septina Elida Setyawan, Antonius Ary Setyo Wibowo, Edy Shofia Yunus Manginte Shohib Muslim SILVIA EKASARI Siska Armawati Sufa Siti Indah Sri Mulyono Sri Nurhayati Sri Widiastuti Sufia Widi Kasetyaningsih Sukron Fauzi Sulistiani, Indah Suroso Suroso Syafril Barus Syahruddin Mahmud Syamsu Rijal Syamsul Muqorrobin Syarifuddin Syarifuddin Syatria Adymas Pranajaya Tamaulina Br. Sembiring Tanwir Tanwir taufikin, taufikin Teguh Wibowo Teti Anggita Safitri, Teti Anggita Titis Sri Wulan Triani Patra Pertiwi Ulin Naini Untung Mhdiarta Upus Piatun Khodijah Utomo, Jepri Vera Aryani Wahab Wahyudin Rahman Wakhibah Dwi Khusnah Wandi Nduru, Sastra Wendy Souisa Wewis Gilang Sari Wilson Sitopu, Joni Yadi Suryadi Yahdinil Firda Nadirah Yolanda Effendy Yoseb Boari Yudi Hendrilia Yun Risnawati Yupiter Mendrofa Zohaib Hassan Sain Zoni, Lapas Zulfa Zainuddin Zulvia Trinova