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Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
Economics, Econometrics & Finance
Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, marketing, finance, accounting, banking, information systems, corporate governance, business ethics etc. In addition, they can submit their work in the form of empirical research, theoretical and conceptual ideas, reviews, letters, and applied studies. The journal applies an efficient and objective peer review by considering each submission based on scientific merit and research integrity. This journal aims to make a significant contribution to research and knowledge worldwide through original and high-quality publications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 166 Documents
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The Effects of E-Service Quality, Digital Trust, Perceived Value, and Customer Engagement on Repurchase Intention Shinta Sekar Pujaningrum; Adijati Utaminingsih; Kuswardani Kuswardani
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1705

Abstract

The rapid growth of e-commerce has intensified competition among digital platforms, making e-service quality, digital trust, perceived value, and customer engagement important factors in encouraging repurchase intention. This study aims to examine the effects of e-service quality, digital trust, perceived value, and customer engagement on repurchase intention among Shopee users. A quantitative survey was conducted among Shopee users aged 20–35 years who had used the platform, with questionnaire data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS. The findings show that e-service quality, digital trust, and perceived value have positive and significant effects on customer engagement, while customer engagement has a positive and significant effect on repurchase intention. In contrast, e-service quality, digital trust, and perceived value do not have significant direct effects on repurchase intention. These findings indicate that although service quality, trust, and perceived value contribute to customer engagement, they do not directly determine consumers’ intention to repurchase. Customer engagement is directly associated with repurchase intention, highlighting the importance of strengthening consumers’ active involvement with the platform. The study concludes that improving digital interactions and fostering meaningful customer engagement are important for supporting repurchase intention among Shopee users.
The Effect of Sales Growth, Company Size, and Leverage on Tax Avoidance Agung Parningotan; Nengzih Nengzih
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1724

Abstract

Low tax revenue ratios and large corporate tax losses highlight persistent tax avoidance in Indonesia’s manufacturing sector. This study examines the empirical effects of sales growth, company size, and leverage on tax avoidance, proxied by the Effective Tax Rate (ETR). Using a quantitative panel data regression approach, the sample comprises 50 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025, yielding 250 firm-year observations. Data were analysed in EViews 13 using the Random Effects Model (REM), confirmed by Chow, Hausman, and Lagrange Multiplier tests. These variables significantly affect tax avoidance. Individually, sales growth has a significant negative effect on ETR, indicating that higher sales growth increases tax avoidance as expanding firms maximise deductible expenses. Leverage has a positive and significant effect on ETR, suggesting that debt financing provides interest tax shields, reducing reliance on aggressive tax sheltering while complying with thin capitalisation regulations. In contrast, company size has no significant effect on tax avoidance because political scrutiny of countervailing costs offsets its impact. The practical implication is that corporate management should handle debt structures prudently to avoid fiscal corrections, and tax authorities should focus risk-based monitoring efforts on high-growth firms.
Tax Administration Modernization in Moderating the Effects of Tax Service Quality, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance Mochammad Faris Alfiansyah; Nur Handayani
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1727

Abstract

Taxpayer compliance is essential for strengthening state revenue, yet administrative challenges and the transition toward digital taxation create difficulties for taxpayers. This study examines the effects of tax service quality, tax sanctions, and taxpayer awareness on taxpayer compliance, while investigating the moderating role of tax administration modernization. A quantitative causal-comparative approach was employed using questionnaire data collected from corporate taxpayers registered with the East Java I Tax Office. Purposive sampling produced 152 valid responses from 170 distributed questionnaires. Data were analyzed using classical assumption tests and moderated regression analysis. The findings indicate that tax service quality, tax sanctions, and taxpayer awareness have positive and significant effects on taxpayer compliance. Tax administration modernization significantly strengthens the relationships between tax service quality and compliance and between tax sanctions and compliance. However, modernization negatively moderates the relationship between taxpayer awareness and compliance, suggesting that digital administrative challenges may hinder the translation of awareness into compliant behavior. The study concludes that modernization should be supported by reliable systems, accessible services, transparent enforcement, and responsive taxpayer assistance. These findings provide implications for improving digital tax administration and supporting compliance during technological transformation.
Examining Dividend Policy’s Moderating Role Between Financial Determinants and Firm Value in Textile and Garment Firms Ika Lestari; Marsudi Lestariningsih
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1734

Abstract

This study responds to inconsistent empirical evidence concerning the financial determinants of firm value and the role of dividend policy. It investigates the effects of profitability, capital structure, and firm size on firm value and examines whether dividend policy moderates these relationships among textile and garment companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative research approach was adopted using secondary data from 14 textile and garment companies, yielding 70 firm-year observations. The data were analyzed using multiple regression and moderated regression analysis. The results show that profitability has no significant effect on firm value, while capital structure has a positive and significant effect and firm size has a negative and significant effect. Dividend policy significantly strengthens the relationship between profitability and firm value but does not significantly moderate the relationships between capital structure or firm size and firm value. These findings highlight the importance for investors and managers to consider financing decisions, asset efficiency, profitability, and dividend distribution collectively when assessing firm value.
The Effect of Transfer Pricing, Earnings Management, and Leverage on Tax Avoidance with Institutional Ownership as Moderator Edwin Satrio Pratama; Lin Oktris
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1737

Abstract

This study aims to examine and analyze the effect of transfer pricing, earnings management, and leverage on tax avoidance, as well as to test the ability of institutional ownership to moderate the effects of transfer pricing, earnings management, and leverage on tax avoidance. This study employs a quantitative approach with purposive sampling, yielding 198 observations from manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The partial results indicate that transfer pricing has a negative but insignificant effect on tax avoidance. Earnings management has a positive but insignificant effect on tax avoidance. Meanwhile, leverage has a positive and significant effect on tax avoidance. The moderation test results reveal that institutional ownership fails to moderate the effects of both transfer pricing and earnings management on tax avoidance. However, institutional ownership is proven to significantly strengthen the effect of leverage on tax avoidance. The findings imply that tax efficiency through debt instruments (tax shield), supported by institutional shareholding monitoring, serves as the primary determinant of tax avoidance practices in the Indonesian manufacturing sector.
The Effect of Transfer Pricing, Earnings Management, and Thin Capitalization on Tax Avoidance Eggy Adrian Pratama; Deden Tarmidi
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1738

Abstract

Tax avoidance remains a concern as companies may use various financial strategies to reduce their tax burden. This research was conducted to empirically examine the effect of transfer pricing, earnings management, and thin capitalization on tax avoidance. The research population includes manufacturing companies registered on the Indonesia Stock Exchange, with sample selection based on specific criteria, yielding 126 observations. Data were gathered from the annual reports of the selected manufacturing companies covering the period of 2021 to 2023. This study uses a quantitative approach to examine the relationships among transfer pricing, earnings management, thin capitalization, and tax avoidance. The analytical technique implemented is multiple linear regression for panel data (combining cross-section and time series), utilizing EViews 13 for statistical testing. The findings of this research demonstrate that transfer pricing and earnings management do not have a significant effect on tax avoidance. On the other hand, thin capitalization is proven to exert a negative and significant effect on tax avoidance. These findings provide implications for tax authorities in strengthening tax monitoring, particularly regarding corporate financing practices.

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