Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Research of Economics and Business Indonesian Journal of Social Economics and Agricultural Policy
Daniel Petrov
Institute of Agricultural Economics – Sofia, Bulgaria
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences Other

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Do Tax Planning, Deferred Tax, and CSR Influence Earnings Management? Evidence from Indonesian Financial Sector (2021–2023) Nilam Kesuma; Silvia Marshanda Fernandez; Rela Sari; Daniel Petrov
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.113

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Corporate Social Responsibility (CSR) on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The study population comprised 108 companies. The sample selection technique used was a purposive sampling method, resulting in a total sample of 69 companies that met the criteria. The data used were secondary data from company annual reports that included CSR disclosures, and data collection was carried out using the documentation method. Data analysis used SPSS version 30 software. The results showed that the variables of tax planning, deferred tax burden, and CSR did not affect earnings management, but simultaneously did not affect earnings management.
Demography of Agriculture: Regional Analysis of Bulgarian Farmers Daniel Petrov
Indonesian Journal of Social Economics and Agricultural Policy Vol. 2 No. 1 (2026): (January) Indonesian Journal of Social Economics and Agricultural Policy
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijseap.v2i1.87

Abstract

This study explores the role of social innovation in addressing the demographic decline and institutional deficits in Bulgaria’s agricultural sector. Utilizing a mixed-methods approach, the research combines documentary analysis of six international and national strategic policy documents with an empirical survey conducted among 196 agricultural producers, stratified by region (NUTS 2) and economic size (FADN classification). Findings reveal a significant disconnect between policy discourse and practical outcomes. Only 19% of farmers are aware of social innovation, while 58% lack successors, and 42% consider exiting the sector within five years. Limited digital infrastructure and low institutional trust further impede innovation uptake. Despite policy emphasis on digitalization, inclusion, and territorial cohesion, most small and medium farms remain excluded from support mechanisms. Based on this, the study recommends the creation of regional innovation platforms, institutional support for intergenerational transfer, targeted digital training, and the deployment of “innovation brokers.” The research contributes to rural development discourse by offering empirical insights into farmers’ perspectives and advancing region-specific policy implications. Its findings hold relevance for countries across the EU periphery and the Global South facing similar rural transitions.
Co-Authors Nilam Kesuma Rela Sari Silvia Marshanda Fernandez