Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management
Waluyo, Waluyo
Graduate and Postgraduate Program Department of Accounting Universitas Mercu Buana, Jalan Meruya Selatan Kembangan Jakarta Barat 11530
Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Identifying Tax Efficient Supply Chain Management Practices in Cross-Border Transactions Waluyo, Waluyo
International Journal of Supply Chain Management Vol 7, No 5 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

The objective of this study is to explore the efficient supply chain management practices. The current study examined low supply chain cost and supply chain agility as efficient supply chain management practices in Indonesia. Moreover, the moderating effect of tax was also examined. Primary data were collected from employees of supply chain companies. Thus, a quantitative research approach was used. Total 300 questionnaires were distributed among the employees of supply chain companies. Findings of the study revealed that low supply chain cost and supply chain agility effect significantly on international sales among Indonesian supply chain companies. Low supply chain cost and increase in supply chain agility have a positive contribution towards international sales related to the supply chain. However, a tax has a negative influence on cross-border transactions or international sales. It significantly decreases the positive effect of low supply chain cost and supply chain agility on international sales.  
Co-Authors