IOSR-JBM   Volume-24 ~ Issue-12 ~ Dec. 2022

Abstract: Between 2016 and 2021, the Chinese government introduced a series of tax incentives and policy subsidies, including reductions in personal income tax, corporate income tax, and value-added tax. The government's tax cuts and fee reductions have released much vitality to the market. From the perspective of enterprises, it has become worthwhile to explore how the VAT tax cuts and corporate income tax cuts have impacted the general public budget revenue per capita. In this paper, we analyze how VAT and income tax cuts affect per capita general public budget revenue in Jiangsu Province from 2016 to 2020 using data on VAT and income tax cuts and some control variables and explore the impact of their geographical differences on the variables by dividing the sample into high.......

Key Word: China tax reform, VIT reduction, CIT reduction, High-tech enterprises, General public budget revenue

[1]. Li, H., Xiong, Z., & Xie, Y. (2018). Resource tax reform and economic structure transition of resource-based economies. Resources, Conservation and Recycling, 136, 389-398.
[2]. Keynes, J.M. The General Theory of Employment, Interest and Money. J. R. Stat. Soc. 1936, 99, 383–388.
[3]. Say, J. B. (1836). A treatise on political economy: or the production, distribution, and consumption of wealth. Grigg & Elliot.
[4]. Bin, Z.(2019). Theoretical Dimension, Policy Framework and Realistic Choice of Tax and Fee Reduction. Public Finance Research (05),7-16+76. doi:10.19477/j.cnki.11-1077/f.2019.05.002.
[5]. Wang, J. , & Liu, Q. . (2005). Judgment on the level of macroeconomic tax rate in china. Finance & Trade Economics

Abstract: This research was conducted with the aim of: (1) examining and analyzing the effect of profitability, and asset structure on capital structure (2) testing and analyzing the effect of profitability, firm size, and structure assets on firm value (3) examining and analyze the effect of capital structure on firm value. This study uses secondary data with a purposive sampling method. The sample of this research is 28 companies with 112 data observed. Data were analyzed using the Structural Equation Modeling (SEM) program. The results of this study indicate that: (1) Profitability has a positive and significant effect on capital structure (2) Company size has a negative and insignificant effect on capital structure (3) Asset structure has a positive and significant effect on capital....

Key Words: Profitability, Asset Structure, Capital Structure, Firm Value

[1]. Aggarwal, D., & Padhan, P. C. 2017. Impact of Capital Structure on Firm Value: Evidence from Indian Hospitality Industry. Theoretical Economics Letters, 07(04), 982–1000. https://doi.org/10.4236/tel.2017.74067
[2]. Al-Slehat, Z. A. F. 2019. Impact of Financial Leverage, Size and Assets Structure on Firm Value: Evidence from Industrial Sector, Jordan. International Business Research, 13(1), 109. https://doi.org/10.5539/ibr.v13n1p109
[3]. Aggarwal, D., & Padhan, P. C. 2017. Impact of Capital Structure on Firm Value: Evidence from Indian Hospitality Industry. Theoretical Economics Letters, 07(04), 982–1000. https://doi.org/10.4236/tel.2017.74067
[4]. Al-Slehat, Z. A. F. 2019. Impact of Financial Leverage, Size and Assets Structure on Firm Value: Evidence from Industrial Sector, Jordan. International Business Research, 13(1), 109. https://doi.org/10.5539/ibr.v13n1p109
[5]. Astuti, Y. P. (2018). Pengaruh Growth Opportunity, Ukuran Perusahaan Dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Property and Real Estate Di Bursa Efek Indonesia Periode 2014-2016 (Doctoral dissertation, STIE Indonesia Banking School).

Abstract: This study aims to determine the effect of performance expectancy, effort expectancy , Social Influencers on Perceived Risk, and the effect of Perceived Risk on Behavioral Intentions, as well as moderation of the online shopping experience.The population contained in this study are all online shopping consumers who have transacted on the platformShopee e-commerce Indonesia. The criteria for selecting respondents used in this study were everyone who had made a purchase transaction at Shopee at least three times in the last month, namely in October 2022. The analysis used the Structural Equation Model (SEM) with the help of Amos 26. The results support all hypotheses.

Key Words: performance expectancy, effort expectancy , Social Influencer, Perceived Risk, Behavioral Intention

[1]. Alalwan, J. (2010). Can IT Resources Lead to Sustainable Competitive Advantage? SAIS 2010 Proceedings. 41. http://aisel.aisnet.org/sais2010/41
[2]. Alter, S. (2013). Work system theory: overview of core concepts, extensions, and challenges for the future. Journal of the Association for Information Systems, 72.
[3]. Amarullah, D., Handriana, T., & Maharudin, A. (2022). Ewom Credibility, Trust, Perceived Risk, And Purchase Intention In The Context Of E-Commerce: Moderating Role Of Online Shopping Experience. Jurnal Ekonomi Bisnis Dan Kewirausahaan (JEBIK), 11(1), 61–83.
[4]. Annur, C. M. (2022). Ada 204,7 Juta Pengguna Internet di Indonesia Awal 2022. Katadata.Co.Id.
[5]. Arfi, W. Ben, Nasr, I. Ben, Kondrateva, G., & Hikkerova, L. (2021). The role of trust in intention to use the IoT in eHealth: Application of the modified UTAUT in a consumer context. Technological Forecasting and Social Change, 167, 120688.

Abstract: This research paper analyzes the impact of green taxation on the industrial sector and how much carbon emissions can be reduced as a result. Industry is the driving force of a country's overall economy, and the need for green industry to protect the environment is increasing, besides the industrial sector looking at a specific sustainable environment, every country should try to reduce the level of carbon emissions through green taxation. There they levy tax on the industries for a certain period and then they will use their tax to develop their new eco-friendly industries to make each industry a green industry through technological development. Imposing a green environmental.......

Key Words: Carbon Emission, Green Environmental Taxes, Green Investment, Environmental Infrastructure, Green Economy.

[1]. Abdul Qayum, A. G. (2016). 'Environmental taxation basedintegrated modeling towards sustainable'; Springer Nature; 2016. Springer Nature.
[2]. Alyazi Almansoori, P. H. (2021). 'Effects of Suitable Sustainability Practices on firms'Performance'. https://www.researchgate.net/publication/354363157.
[3]. Bhatia, P. &. (2020). A feasibility study of implementation of green tax. International Journal of Scientific & Technology Research, 9((2),), 1495-1500.
[4]. Braden, J. a. (1993). "Information Problems in the Design of Nonpoint-Source Pollution Policy". Kluwer Academic Publishers, Boston, MA., 1-36.
[5]. Folmer, E. R. (2019). Green taxation; https://www.researchgate.net/publication/40139801. https://www.researchgate.net/publication/40139801..

Abstract: Purpose - This study measures the success of the real-time e-learning with the application of IS Success Model in the Sri Lankan context. It formulates recommendations to enhance the adoption to real-time e-learning during the pandemic. Design/methodology/approach –This study used deductive approach with the self-administered questionnaire. Followingly, through the convenience sampling technique, 382 questionnaires from undergraduates enrolled in national universities Sri Lanka.......

Key Words: IS Success Model, DeLone and McLean, real-time e-learning, COVID-19, Sri Lanka

[1]. Adnan, M. and Anwar, K. (2020) "Online learning amid the COVID-19 pandemic : students ‟ perspectives‟, Journal of Pedagogical Sociology and Psychology, 2(1), pp. 2–8.
[2]. Ajzen, I. (1991) "The theory of planned behavior‟, Organizational Behavior and Human Decision Processes, 50, pp. 179–211.
[3]. Ajzen, I. and Fishbein, M. (1980) Understanding attitudes and predicting social behavior. Englewood Cliffs, New Jersey: Prentice-Hall.
[4]. Allen, I.and Seaman, C. A. (2007) "Likert Scales and Data Analyses‟, Quality Progress, 40, pp. 64–65.
[5]. Aparicio, M., Bacao, F. and Oliveira, T. (2017) "Grit in the path to e-learning success‟, Computers in Human Behavior, 66, pp. 388–399. doi: 10.1016/j.chb.2016.10.009

Abstract: The human resource factor is one of the classic problems in the management (development) of the fisheries sector. Human resources are indeed the main key in development in all fields, including development in the fisheries sector. Development of human resources is a must for achieving optimal and sustainable utilization of fisheries resources. The aims of this research are 1) to analyze the factors that are indicators (reflective) of aspects of human resources, technology, socio-economy, institutions and the welfare of coastal communities in Pangkep Regency, 2) to analyze the influence of human resources (HR), technology, socio-economic factors, and institutions for the welfare of coastal communities in Pangkep Regency.The research approach used is a quantitative approach......

[1]. Awaloedin. 1993. Human Resources. Jakarta.
[2]. Akangbe, JA, at. all. 2015. Effects of improved fish production technology on the output of fish farmers in Ilorin, Kwara State, Nigeria. Ruhuna Journal of Science Vol 6: 50-62, Nigeria: Department of Agricultural Extension and Rural Development, University of Ilorin.
[3]. Dahuri, R. 2017. Integrated Management of Coastal and Marine Resources, Revised Edition. Pradnya Paramita, Jakarta.
[4]. Dahuri, R., J. Rais, SP Ginting and MJ Sitepu. 2001. Integrated Management of Coastal and Marine Resources. Jakarta. PT Pradnya Paramita.
[5]. Kusnadi. 2000. Fishermen: Adaptation Strategies and Social Networks. Bandung: Humaniora Utama Press..

Abstract: The purpose of this study was to determine the effect of work-family conflict on work stress and analyze the effect of work-family conflict on work stress moderated by social support variables derived from life partners and families, co-workers and superiors at the Indonesian Muslim University. The population of 880 people who are lecturers at the Indonesian Muslim University was randomly sampled as many as 100 lecturers who had families. The sampling technique is purposive random sampling. Then a validity and reliability test is carried out, a multicholinearity test. Data processing with linear regression formulas and moderating regression as well as SPSS program tools.The results of the study proved that work-family conflicts have a positive and significant effect on work stress. Meanwhile, social support has been shown to moderate the relationship between work-family conflict variables and work stress variables. The results of the study also explained that based on respondents' responses, the highest social support was support sourced from life partners and families.

Key Words: Social Support, Family Work Conflict, Work Stress

[1]. Beehr, et al. 1992. The Meaning of Occupational Stress Items to Survey Respondents. Journal of Applied Psychology, Vol.77, No.5, p:623-628.
[2]. Bedeian, A G; Burke, B G; Moffett, R G. 1998. Outcomes of Work-Family Conflict Among Married Male and Female Professionals. Journal of Management, Vol.14, No.3, p:475-490.
[3]. Cinamon, R C, Yisrael Rich & Mina westman. 2002. Occupation Type and The Work-Family Conflict : The Case of Teachers. www.yahoo.com.
[4]. Chew, Shu-Chin. 2002. Investigating the Relationship of Work-Family Conflicts Through the Self-Determination Theory. www.yahoo.com. Electronical Theses Heap of NSYSU, June 20th 2002.
[5]. Deeter, D R and Ramsey, R P. 1997. Considering Source and Types of Social Support : A Psychometric Evaluation of the House and Wells (1978) Instrument. Journal of Personal Selling and Sales Management, Vol. XVII, No.1.1997..