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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Proceeding National Conference Business, Management, and Accounting (NCBMA)
Aprilia, Sabrina Dwi
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Humanities Economics, Econometrics & Finance Social Sciences

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PERAN MANAJEMEN PENGETAHUAN DAN TEKNOLOGI DALAM PENGEMBANGAN PARA PEMIMPIN DI ERA DIGITAL Aprilia, Sabrina Dwi; Sugiharti, Tanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Implementing knowledge management within an organization is to transforming the organizational culture. Knowledge management implementation encourages the development of a knowledge-sharing culture and learning habits that involve all personnel in the organization. This is why the initial stages of knowledge management implementation are often the most challenging for organizations, as there may be resistance to change or a lack of interest in knowledge management implementation. This is where the crucial role of organizational leaders comes into play in leading knowledge management implementation. Leaders are directly responsible for guiding this change. Certainly, tangible actions from leaders are essential to motivate organizational members to actively engage in knowledge management implementation and demonstrate their commitment through concrete actions. This article constitutes a library study and identifies that knowledge management and technology play a crucial role in enhancing organizational leadership capacity.
PERAN MANAJEMEN PENGETAHUAN DAN TEKNOLOGI DALAM PENGEMBANGAN PARA PEMIMPIN DI ERA DIGITAL Aprilia, Sabrina Dwi; Sugiharti, Tanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementing knowledge management within an organization is to transforming the organizational culture. Knowledge management implementation encourages the development of a knowledge-sharing culture and learning habits that involve all personnel in the organization. This is why the initial stages of knowledge management implementation are often the most challenging for organizations, as there may be resistance to change or a lack of interest in knowledge management implementation. This is where the crucial role of organizational leaders comes into play in leading knowledge management implementation. Leaders are directly responsible for guiding this change. Certainly, tangible actions from leaders are essential to motivate organizational members to actively engage in knowledge management implementation and demonstrate their commitment through concrete actions. This article constitutes a library study and identifies that knowledge management and technology play a crucial role in enhancing organizational leadership capacity.
MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK: EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION Aprilia, Sabrina Dwi; Amelia, Yessica; Permana, Ngadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.282-403

Abstract

The use of tax havens remains a critical issue in international taxation, posing challenges to the effectiveness of national revenue collection. This study aims to investigate the effects of intangible assets, multinationality, thin capitalization, transfer pricing, capital intensity, and firm size on the likelihood of utilizing tax havens. Based on 126 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, the study employs a quantitative approach using multiple linear regression analysis, supported by classical assumption testing, t-tests, F-tests, and R² analysis. The empirical results reveal that multinationality, capital intensity, and firm size have a significant positive influence on tax haven utilization, while thin capitalization shows a significant negative effect. In contrast, intangible assets and transfer pricing are found to have no significant effect. Collectively, all independent variables significantly affect tax haven utilization. These findings suggest that tax haven usage is driven by a complex interplay of internal firm characteristics rather than any single factor. This study contributes to the literature on international tax planning and provides practical implications for regulators to strengthen risk-based fiscal supervision and mitigate aggressive tax strategies.
Co-Authors Ngadi Permana Tanti Sugiharti Yessica Amelia