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All Journal JRA: Jurnal Riset Akuntansi International Journal of Business and Applied Economics (IJBAE)
Mufidaturrohmah, Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PEMETAAN LANSKAP PENELITIAN AGRESIVITAS PAJAK PERUSAHAAN: PEMETAAN BIBLIOMETRIK Mufidaturrohmah, Nur; Andriani, Sri
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13173

Abstract

The self-assessment mechanism in Indonesia allows companies to independently calculate and report their tax liabilities, potentially encouraging aggressive tax practices. This study aims to identify research trends, main themes, and key factors in Corporate Tax Aggressiveness from 2014 to 2024. The method involved searching for research articles with the keyword "Tax Aggressiveness" in international journals indexed by Scopus, national journals indexed by Sinta through the Garuda website, and national journals using Publish or Perish, resulting in 400 articles. These articles were analyzed using the VOSviewer application. This research utilizes bibliometric analysis to map Corporate Tax Aggressiveness trends over the past decade. The results show a significant annual increase in publications, with VOSviewer identifying 5 clusters and 56 items related to Corporate Tax Aggressiveness research. The study concludes that academic interest in Corporate Tax Aggressiveness is growing, highlighting the importance of this topic in tax literature. The recommendation is to use the identified factors in future research on tax aggressiveness.
Entrepreneurial Success Factors for Youth Entrepreneurs in the Era of Society 5.0 Zuraidah, Zuraidah; Maudya, Intan Yhejri Rari; Mufidaturrohmah, Nur
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13074

Abstract

This study examines young entrepreneurs' perceptions of factors influencing entrepreneurial success in the Society 5.0 era. Using a quantitative approach, data were collected from 72 Economics students from 2021 to 2023 at UIN Malang. Key variables include education, experience, strategy, innovation, and technology, which were analyzed using SmartPLS 3. The findings show that these factors significantly enhance entrepreneurial success, emphasizing their critical roles in fostering entrepreneurship. The study theoretically reinforces the importance of these elements in entrepreneurship. Practically, it suggests revising curricula to integrate practical experiences and advanced technologies while advising young entrepreneurs to focus on innovation and strategic planning. This research supports young entrepreneurs in navigating challenges and enriches the literature on entrepreneurship in the Society 5.0 era.
Co-Authors Maudya, Intan Yhejri Rari Sri Andriani ZURAIDAH ZURAIDAH