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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Tuntang District, Semarang Regency, has vast and diverse cultural and artistic potential, encompassing both contemporary and traditional forms. However, its artistic development has not been optimally explored. This study aims to analyze artistic preferences, sources of introduction, motivation, and formulate a pentahelix-based arts development strategy for junior high school students in Tuntang. Using a qualitative descriptive approach, data from 98 respondents was collected using stratified random sampling. The results showed that acting was the primary preference (41%), followed by dance (33%), driven by the motivation to improve their economic well-being through the entertainment world. Schools were found to be a key player in arts introduction, with 81% of respondents being exposed to arts through school assignments and facilities. Motivations varied, ranging from economic incentives (opportunities for independent income), to leisure time (positive recreation), to intrinsic motivation and the preservation of family traditions. However, this research identified a critical juncture in the risk of cultural exclusivity that could marginalize certain groups. As a solution, a short-term development strategy was formulated through strengthening extracurricular activities, and a medium-term strategy through the establishment of a pentahelix forum. Synergy between students, schools, families, communities, government, and the business world is essential for transforming traditional arts into cultural tourism attractions that can improve community welfare while maintaining the sustainability of intangible cultural values.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

A research team at BCA KCU Veterans Company in Surabaya conducted a study to determine how job satisfaction and their participation in recognition and reward programs affect their performance at work. By sending a survey to 66 workers in the business sector, this study applied quantitative survey stages. Multiple linear regression evaluation was performed on the collected data. Workplace performance was the dependent variable, while factors such as salary, appreciation, and overall job satisfaction were the independent variables. The findings revealed that all three independent variables simultaneously impact employee productivity. Salary, benefits, bonuses, and incentives serve to motivate employees to work harder. Employees feel psychologically motivated when their efforts and achievements are recognized through awards. Job satisfaction makes people more dedicated and efficient. The coefficient of determination (R²) of 0.629 indicates that factors other than recognition, appreciation, and job satisfaction influence the remaining variation in employee performance, accounting for 62.9%. To motivate employees to perform at their best, this study highlights the importance of implementing efficient recognition and appreciation programs and creating a work environment that supports job satisfaction.

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

Sumbersari Village is one of the few places where child marriage is still a problem. Children's mental health, education, and future prospects are all negatively impacted by this practice. The KKN (Community Service Program) group organizes community service projects that teach fifth and sixth graders about the dangers of child marriage and give them the opportunity to socialize. One of the strategies used is a question and answer session with incentives to increase student engagement, as well as presenting material in simple language and facilitating interactive conversations. The results show that students' interest and knowledge about child marriage risks increases. This activity has limitations due to its limited reach, especially for elementary school children, and the relatively basic nature of the subject matter. Therefore, for initiatives to combat child marriage to be more successful and sustainable, follow-up programs involving parents, adolescents, and community leaders are essential. Collaboration with relevant parties is needed to create deeper policies, as well as increase awareness of the importance of women's education and empowerment in preventing child marriage.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

This study examines the relationship between organizational culture and the sustainability of public service innovation within government bureaucracy. Although many public service innovations show positive results in the initial stages, many do not sustain in the long term. This indicates the presence of fundamental factors affecting innovation sustainability, one of which is organizational culture. Organizational culture plays a role in shaping the behavior, values, and work methods of civil servants in providing services to the public. This study aims to analyze the role of organizational culture in supporting or hindering the sustainability of public service innovations. Using a Systematic Literature Review (SLR) approach, this study analyzes 20 relevant scientific articles from 2002 to 2025. The results indicate that hierarchical, rigid, and administratively-oriented organizational cultures hinder innovation sustainability. Other factors such as low leadership support, limited incentives, and resistance to change also strengthen these barriers. Conversely, an open, collaborative, and adaptive organizational culture to change enhances the likelihood of innovation sustainability. In conclusion, the success of public service innovations is greatly influenced by the organizational culture underlying the behavior of civil servants. Therefore, transforming organizational culture to be more innovative and adaptive is a strategic step to strengthen the sustainability of innovation.

This study investigates collaborative governance in road infrastructure repair in Pekanbaru City, Riau Province, driven by the urgent need to address the high number of damaged roads and the limitations of local government capabilities. Utilizing a qualitative method with a descriptive approach, data were gathered from interviews with five stakeholders, field observations, and supporting documents. The study applies collaborative governance theory by Emerson and Nabatchi to analyze road repair efforts in Pekanbaru, highlighting effective collaborative dynamics. Key findings reveal the establishment of a Coordination Team, role clarity, trust, and commitment among stakeholders as factors of success. Essential contributing elements include shared cooperation needs, consequential incentives, leadership support, and sufficient resources. However, challenges such as a volatile political climate, unequal information distribution, and power imbalances pose barriers to collaboration. Overall, the study concludes that collaborative governance in Pekanbaru's road infrastructure enhancement has yielded positive outcomes but calls for improvements in transparency, communication strategies, and the establishment of an integrated information system for effective progress monitoring. Additionally, independent oversight mechanisms are recommended to sustain equitable role distribution and responsibilities among all parties involved.

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

This qualitative literature review explores how bounty size, strategic thresholds, and regulatory effectiveness shape the design and outcomes of whistleblowing mechanisms. By synthesizing empirical and theoretical insights from leading accounting and finance journals, the study identifies three interrelated findings: first, that larger bounty rewards increase reporting volume but may reduce signal quality; second, that insiders’ reporting thresholds are influenced by retaliation risk, compensation incentives, and perceived enforcement credibility; and third, that regulatory backlogs and discretion can distort the intended deterrent effect of whistleblowing policies. The review highlights the need for a holistic design approach that integrates incentive alignment with institutional capacity and protection mechanisms. Limitations in jurisdictional generalizability, demographic heterogeneity, and the evolving role of digital reporting platforms are also discussed. Recommendations for future research include examining whistleblowing in non-U.S. contexts, integrating organizational culture, and assessing the role of emerging technologies