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All Journal Journal of Artificial Intelligence and Digital Business Asian Digital Governance Problems
Fitriani, Laras
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Cybersecurity and Digital Sovereignty: An Analysis of National Data Governance Capacity in the Global Platform Era: A Literature Review Fitriani, Laras
Asian Digital Governance Problems Vol. 1 No. 2 (2024): Asian Digital Governance Problems
Publisher : Asian Digital Governance Problems

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/685954

Abstract

Purpose: The purpose of this study is to conduct a comparative assessment of national data governance effectiveness across four key jurisdictions Indonesia, the European Union, India, and China during the period 2010–2024. The analysis aims to identify variations in governance capacity, institutional coordination, enforcement strength, cybersecurity readiness, and public trust, ultimately revealing how different regulatory architectures shape each country’s digital sovereignty and resilience against emerging data risks. Subjects and Methods: The analysis draws on synthesized academic literature, regulatory documents, cybersecurity reports, and official enforcement statistics published between 2010 and 2024. A comparative analytical approach was used to evaluate five core indicators: annual data breach incidents, enforcement actions, cross-border data requests, financial sanctions, and public trust. Data were organized into a unified comparative framework to identify structural strengths and governance gaps. Results: The European Union demonstrates the strongest policy effectiveness, with the highest enforcement capacity (210 actions), substantial cross-border data handling, and the highest public trust score (79). China also shows strong institutional enforcement, though driven by centralized governance and state-centric controls. India reflects transitional progress, balancing growing enforcement with moderate trust levels. Indonesia records the highest breach incidents and the lowest trust score, indicating gaps in institutional readiness, regulatory enforcement, and ecosystem resilience. Conclusions: Overall, the findings highlight that regulatory maturity and institutional coordination significantly shape policy effectiveness. Jurisdictions with coherent governance frameworks and strong enforcement capacities demonstrate higher public trust and lower vulnerability to data-related risks.
Pengaruh Good Corporate Governance, Capital Intensity, Kompensasi Manajemen Terhadap Manajemen Pajak Fitriani, Laras; Fitrianti, Dini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7086

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, capital intensity, kompensasi manajemen terhadap manajemen pajak pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode analisis data panel. Data yang digunakan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan audited selama periode pengamatan penelitian. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Terdapat 66 Perusahaan dalam Populasi. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dengan beberapa kriteria yang telah ditentukan. Total sampel yang digunakan dalam penelitian ini adalah 21 perusahaan. Variabel yang digunakan dalam penelitian ini yaitu Good Corporate Governance yang meliputi, Komisaris Independen (X1) sebagai variabel bebas pertama, Kepemilikan Institusional (X2) sebagai variabel bebas kedua, Capital Intensity (X3) sebagai variabel bebas ketiga, Kompensasi Manajemen (X4) sebagai variabel bebas keempat serta Manajemen Pajak (Y) sebagai variabel terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa good corporate governance, capital intensity, kompensasi manajemen berpengaruh terhadap manajemen pajak. Serta hasil penelitian per variabel menunjukkan bahwa Komisaris Independen dan Kompensasi Manajemen tidak berpengaruh terhadap Manajemen Pajak, sedangkan Kepemilikan Institusional dan Capital Intensity berpengaruh terhadap Manajemen Pajak.
Co-Authors Fitrianti, Dini