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This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

The agrarian conflict in the Kendeng Mountains, Central Java, arose due to the construction of a cement factory by PT Semen Indonesia, which was supported by the state through the issuance of environmental permits, even though several permits had been revoked by court decisions. The local community rejected the project because it threatened their water sources, environment, and livelihoods. This study aims to analyze the relationship between the state, corporations, and civil society in the agrarian conflict in Kendeng, as well as the role of civil society movements in responding to this conflict. The research uses qualitative methods with a literature study of journals and related news reports. Using Karl Marx's theory of conflict and Charles Tilly's theory of social movements, the study finds that the state tends to side with corporate interests, while civil society continues to build resistance through collective action, legal advocacy, public campaigns, and ecofeminist movements. The Kendeng conflict reflects the imbalance of power relations and the weakness of substantive democracy in natural resource management. The need for increased transparency in licensing, community participation, and ecological protection are the main solutions.

This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

This study analyzes the legal implications of the Merauke Food Estate Project on the principles of sustainable development and Indonesia's commitment to Net Zero Emission (NZE) from the viewpoint of international environmental law. Through a normative legal approach complemented by qualitative empirical analysis, this study reveals that the realization of this project has the possibility of violating national and international environmental principles, which include sustainable development, the precautionary principle, and the polluter pays principle, due to the mass deforestation that increases carbon emissions and the absence of the implementation of the Free, Prior, and Informed Consent (FPIC) mechanism for indigenous peoples. The findings indicate that the legal responsibility of the state and corporations in this project is not fully aligned with Indonesia's commitments under the Paris Agreement and the NZE target. Previously, and Informed Consent (FPIC/PADIATAPA) for indigenous peoples. The findings show that the legal responsibilities of the state and corporations in this project are not completely in line for Indonesia's commitments in the Paris Agreement and the 2060 NZE target, thus requiring policy reconstruction according to a rights-based strategy to ensure a balance between food security, ecological fairness, and a healthy environment.

This study investigates how the perception of corporations acts as a mediator connecting employer branding with applicants’ intentions to apply for jobs from the Gen Z demographic in Indonesia’s private banking sector. While the broader context refers to the Indonesian private banking industry, the empirical support identified in this study was drawn from Semarang, involving 120 Generation Z respondents who were either final-year students or recent graduates residing in the city. A quantitative design was conducted through a survey approach with purposive sampling, and data were acquired through web-based questionnaires. The evaluation was carried out employing the PLS-SEM method with SmartPLS version 4. 0. The findings indicate that employer branding significantly influences both the reputation of the company and the likelihood of application in a positive manner. Additionally, a company's reputation is strongly and positively linked to the intention to apply, serving as a bridge between employer branding and the desire to seek employment opportunities. The study highlights that employer branding, when managed effectively, enhances Generation Z’s application intention, operating both as a direct driver and via the mediating influence of corporate reputation. Practically, this implies private banks in Indonesia particularly those operating in Semarang should concentrate on advancing employer branding practices while upholding a strong corporate reputation to draw and involve talented candidates from Generation Z. This study provides a contribution to the academic field by highlighting empirical evidence collected in Semarang reflect the interaction between employer branding and corporate reputation in influencing job application behavior of Generation Z within the private banking sector.

Citizenship rights and control of agrarian resources are two interrelated aspects in realizing social justice in Indonesia. In the context of an agrarian country experiencing pressures from economic globalization and resource liberalization, unequal access to land and other agrarian resources has become a pressing structural issue. This study aims to analyze how citizenship rights—as a form of state recognition of the existence and participation of citizens—correlate with the distribution and control of agrarian resources, particularly within the framework of social justice. The method used is a qualitative approach with literature studies and critical analysis of agrarian policies, citizenship regulations, and case studies of agrarian conflicts in several regions of Indonesia. The results show that the neglect of citizenship rights in agrarian policies contributes to the marginalization of vulnerable groups, such as indigenous communities and small farmers. Furthermore, land tenure policies that tend to favor corporations reinforce structural inequality. In conclusion, social justice in the control of agrarian resources requires the integration of substantive recognition of citizenship rights and agrarian reform oriented towards redistribution and participation. Policy reform that guarantees equal access to resources for all citizens is a primary prerequisite for inclusive and equitable development.    

This research analyzes the strategic role of the Non-Governmental Intermediary (NGI) in bridging farmers and the government to accelerate the implementation of Agrarian Reform (RA) in Indonesia. Sharp agrarian inequality, driven by colonial legacy, land control by corporations/elites, and slow RA due to bureaucratic complexity, overlapping authorities, and information gaps, creates an urgent need for new collaboration mechanisms. NGIs fill this void by performing a multidimensional role: Dialogue Facilitator to reduce information asymmetry; Technical Assistant through Participatory Mapping and valid administrative document preparation; Community-Based Agrarian Conflict Mediator; Independent Monitor for accountability; and Policy Advocate. A New Institutional Model based on Hybrid Governance is proposed, formally integrating the state, NGIs, and farming communities, supported by Technological Integration for transparent participatory spatial data. This model must be realized through Institutionalized Partnership (MoU/Presidential Regulation) to ensure legitimacy and sustainability. Key challenges include bureaucratic resistance, NGO stigma, and local elite conflicts of interest, but strengthening the NGI role presents opportunities through enhanced public accountability and technical innovation. In conclusion, the successful acceleration of RA hinges on the formal legal recognition and capacity building of NGIs as official actors within the RA institutional framework.

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.

This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single structure universally outperforms the others; rather, effectiveness is contingent upon specific contextual factors such as product complexity, market diversity, and the degree of global integration versus local responsiveness required. Functional structures tend to support centralized control and efficiency, while product-based structures enhance innovation and brand focus. Geographic structures, on the other hand, offer adaptability to regional market dynamics. The study underscores the importance of strategic alignment between organizational form and marketing objectives, suggesting that hybrid or flexible configurations may offer optimal outcomes in dynamic global environments. These insights provide actionable guidance for decision-makers in selecting or adapting organizational structures to better support international marketing efforts. Ultimately, the research contributes to a deeper understanding of how structural choices influence global competitiveness and responsiveness, offering a framework for organizational design that aligns with evolving market demands and strategic priorities.

Corporate corruption poses a significant threat to economic stability and public trust. Traditional punitive sanctions, such as substantial fines or dissolution, often fail to achieve restorative justice and can lead to unintended consequences, including harm to innocent employees and stakeholders. This paper explores the imperative of developing alternative sanctions for corporations implicated in corruption cases, with a central focus on establishing a framework grounded in fairness. Through a normative juridical research method employing statutory, comparative, and conceptual approaches, this study analyzes the limitations of the current punitive paradigm. It examines various alternative sanctions, including Deferred Prosecution Agreements (DPAs), Non-Prosecution Agreements (NPAs), corporate monitorship, and mandatory compliance program overhauls. The findings indicate that these alternatives offer a more flexible and effective mechanism for balancing accountability with corporate rehabilitation. They create opportunities to incentivize self-reporting, cooperation, and genuine internal reform. This paper concludes that by integrating principles of proportionality, restorative justice, and forward-looking prevention into the legal framework, a fairer and more effective corporate sanctioning system can be developed. Such a system would not only penalize misconduct but also foster a culture of corporate integrity and contribute more effectively to the broader fight against corruption.

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

This study aims to analyze the legal responsibilities of e-sports teams regarding the fulfillment of wage rights and the forms of legal protection for professional athletes based on applicable laws and regulations in Indonesia. As the e-sports industry develops as part of the digital and creative economy, the issue of employment relations between e-sports teams (as employers) and athletes (as professional workers) has become an important issue that requires in-depth study from a legal perspective. This study uses a normative legal method with a statutory approach. This approach is used to analyze positive legal norms that regulate the rights and obligations in employment relations and the legal protection mechanisms available to e-sports athletes. This research is prescriptive in nature, meaning it not only describes the applicable legal conditions but also provides recommendations for improvements. The legal material collection technique was carried out through a literature study that included relevant laws and regulations, books, scientific journals, and court decisions. The results of the study indicate that e-sports teams, which can legally be in the form of business entities or corporations, have a legal obligation to pay athletes' wage rights in a timely and full manner as stated in the employment contract. If there are delays or deductions in wages without legal basis, e-sports teams can be held liable under civil, criminal, and administrative laws. Furthermore, legal protection for athletes as workers still faces various challenges, particularly related to weak oversight by relevant authorities and low levels of legal awareness among both team management and athletes themselves. To address this, concrete steps are needed in the form of strengthening law enforcement mechanisms, increasing legal education for e-sports industry players, and developing labor protection policies specifically for e-sports. This way, the rights of professional athletes can be guaranteed fairly and proportionally.

The special autonomy granted to Aceh Province allows for the implementation of Islamic criminal law (jinayat), yet challenges remain in law enforcement, particularly against corporations that provide facilities for Jarimah. Despite the enactment of Qanun Number 6 of 2014 on Hukum Jinayat, prosecutions have largely focused on individuals, while companies such as hotels, boarding houses, and cafés frequently escape accountability, even when their facilities are used to commit acts such as khalwat, maisir, and zina. This study aims to examine the enforcement mechanisms targeting such corporate entities within the jurisdiction of Banda Aceh City. Employing empirical legal research methods, the study utilizes qualitative analysis based on field observations, interviews with stakeholders, and a review of legal documents. The findings indicate that law enforcement efforts are hampered by five major factors: vague and incomplete legal provisions; limited knowledge and training among investigators; inadequate human resources and supporting infrastructure; a lack of public support; and deeply rooted cultural practices that often favor informal resolutions over formal prosecution. Despite the legal possibility of corporate liability under the qanun, enforcement remains weak due to unclear definitions, particularly concerning intent and the element of facilitation. The study concludes that the effectiveness of law enforcement in this domain is critically undermined by structural and normative deficiencies. Therefore, reform is urgently needed, including amendments to legal texts, comprehensive investigator training, and public engagement strategies to ensure corporate accountability in supporting the implementation of syari’at Islam in Aceh.

Corporate Social Responsibility (CSR) has evolved from a voluntary initiative into a legal obligation in many countries, including Indonesia and India. This study aims to analyze and compare the CSR regulations between the two countries, focusing on legal foundations, scope of implementation, corporate obligations, and the effectiveness of enforcement. In Indonesia, CSR is regulated under Law No. 40 of 2007 on Limited Liability Companies and Law No. 25 of 2007 on Capital Investment, which mandate companies operating in the natural resource sector to carry out social and environmental responsibilities. Meanwhile, in India, CSR obligations are more broadly applied through the Companies Act 2013, which requires companies meeting specific financial criteria to allocate at least 2% of their average net profits towards CSR activities. The results of this study indicate that CSR regulation in India is more structured and comprehensive compared to Indonesia, particularly in terms of reporting mechanisms, monitoring, and legal sanctions. This comparison provides valuable insight for developing a more effective and equitable CSR regulatory model that benefits society, corporations, and the state.

Corporations as legal entities have become an integral part of the national economic system. However, behind its contribution to economic growth, not a few corporations are involved in economic crimes such as corruption, tax evasion, money laundering, to monopoly and cartel practices. These corporate crimes have a broad and systemic impact, not only harming the state from a financial perspective, but also damaging a healthy economic order and creating social injustice. In the context of Indonesian criminal law, the implementation of accountability for corporations as perpetrators of criminal acts still faces various challenges, both in terms of regulations, technical law enforcement, and understanding of law enforcement officials. This research aims to evaluate the extent to which the implementation of criminal liability against corporations in cases of national economic crimes as well as identify relevant obstacles and solutions. The method used is a normative juridical approach by examining various laws and regulations, jurisprudence case studies, and related scientific literature. The results show that although the recognition of corporations as subjects of criminal law has been contained in several sectoral laws, its implementation is still partial and has not touched the root of the problem, especially in proving structural corporate guilt. Therefore, there is a need for regulatory reform, strengthening the capacity of law enforcement institutions, and integrating a multidisciplinary approach in dealing with corporate crime. By strengthening criminal accountability towards corporations, it is hoped that the Indonesian criminal law system will be able to provide a deterrent effect while maintaining national economic integrity.

This normative legal study examines the potential and challenges of implementing restorative justice approaches in cases involving corporate perpetrators within Indonesia's criminal justice system. The research employs statute, conceptual, and case approaches to analyze legal principles, norms, and court decisions related to corporate criminal liability and restorative justice mechanisms. Through comprehensive literature review of international academic databases and examination of Indonesia's legal framework, including the New Criminal Code of 2023 and Prosecutor's Regulation No. 15 of 2020, the study reveals that restorative justice offers a transformative alternative to traditional retributive models by prioritizing restoration, rehabilitation, and reconciliation between corporate offenders, victims, and affected communities. The dual track system selective model emerges as the most appropriate framework for corporate restorative justice implementation, enabling selective application while maintaining prosecutorial discretion for serious offenses. However, significant challenges persist, including the absence of specific regulatory frameworks for corporate actors, structural complexities arising from the non-personified nature of corporate entities, and profound power imbalances between corporations and victims that threaten process integrity. The study demonstrates that successful implementation requires comprehensive legal reforms, enhanced institutional capacity, robust victim support mechanisms, and safeguards against corporate manipulation. The research concludes that while restorative justice holds considerable promise for enhancing corporate accountability and victim restoration, effective implementation is contingent upon establishing clear legal frameworks, technical guidelines, and protective measures that address inherent power asymmetries between corporate offenders and their victims.

Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing.  This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds of the research explain that there are significant differences between the Altman and Springate models, significant differences between the Altman and Grover models, and no significant differences between the Springate and Grover models in predicting bankruptcy in food and beverage companies for the period 2019-2023. The very accurate prediction model was achieved by the Grover model.