Andi Kusumawati

Tax avoidance, often driven by managerial discretion, remains a critical issue in corporate governance due to its implications for financial transparency and regulatory compliance. This study investigates how Transfer Pricing, Thin Capitalization, Leverage, and CSR Disclosure – strategies employed by managers – affect Tax Avoidance and examines the mediating role of Financial Reporting Aggressiveness. Grounded in agency theory, the study analyzes data from 20 firms listed on the Indonesian Stock Exchange from 2019 to 2023 using PLS-SEM. The findings reveal that Transfer Pricing (β = 0.062, p = 0.002), Leverage (β = 0.046, p < 0.001), and CSR Disclosure (β = 0.061, p < 0.001) significantly increase Tax Avoidance, with Financial Reporting Aggressiveness acting as a mediator. However, Thin Capitalization does not significantly influence Tax Avoidance (β = 0.028, p = 0.422). These results suggest that managers exploit these mechanisms to minimize tax burdens, often at the cost of long-term shareholder interests. The study calls for stronger corporate governance and stricter oversight of CSR reporting and financial transparency to mitigate such practices.

The aim of this study is to assess the factors affecting budget performance through the concept of value for money. This quantitative study uses a rating scale and a survey. The samples included 426 government officials from 43 regional organizations in Makassar City, South Sulawesi Province, Indonesia. The final sample size was 153 respondents. According to the results, participatory budgeting (β = 0.190; p-value = 0.017 < 0.05), budget goal clarity (β = 0.428; p-value = 0.000 < 0.05), and commitment (β = 0.339; p-value = 0.000 < 0.05) have a direct impact on budget performance. As a moderating variable, organizational culture affected participatory budgeting (β = 0.047; p-value = 0.004 < 0.05), budget goal clarity (β = 0.091; p-value = 0.000 < 0.05), and commitment (β = 0.066; p-value = 0.000 < 0.05). Moreover, motivation, as a moderating variable, affected participatory budgeting (β = 0.041; p-value = 0.019 < 0.05), budget goal clarity (β = 0.078; p-value = 0.000 < 0.05), and commitment (β = 0.070; p-value = 0.000 < 0.05). This study offers significant implications for local government officials in selecting the most effective variables to improve budget performance. For policymakers, the findings suggest supporting skill optimization to carry out government tasks. Finally, it is necessary to reconsider the approach to training the local government staff.

Carbon taxes are increasingly recognized as a critical tool in mitigating climate change by reducing carbon emissions. This study analyzes research trends in carbon tax studies using bibliometric techniques and social network analysis to explore their environmental and economic impacts and policy implications. By analyzing 922 documents from 308 sources published between 1968 and 2024, the study identifies key topics, emerging trends, and collaboration patterns among researchers. The results show a significant increase in carbon tax publications and citations, particularly from 2000 to 2019, peaking around 2017–2019, followed by a decline after 2021. The most frequently studied topics include carbon tax effects on emissions reduction, economic balance, and environmental sustainability. Social network analysis reveals influential researchers and institutions driving the discourse on carbon taxes, highlighting the importance of interdisciplinary collaboration in shaping effective policies. These findings provide insights into the evolution of carbon tax policies and underscore the need for continued research on specialized themes such as the role of carbon taxes in supply chain management, social equity, and energy policy.

Acknowledgments
The authors would like to express their sincere gratitude to the Rector and the Dean of the Faculty of Economics and Business, Hasanuddin University for their unwavering support and invaluable assistance in this analysis. Their commitment to advancing academic research and community service has been instrumental in completing this study.