This study is a follow-up study of tax compliance study that has been done previously. The perspective of the taxpayer's perception of tax evasion is important to analyze apart from the perspective of the perception of tax compliance that has been done so far. The fact that tax revenue in Indonesia has not reached the target so far and the level of tax compliance that is less than optimal in Indonesia encourages researchers to analyze the factors that influence taxpayers to carry out tax evasion actions. As a theory reasoned action that a person's actions are influenced by internal factors of the person himself. Adopting previous studies, some internal factors analyzed in this study are Religiosity, Ethics, and Understanding of Taxation of Taxpayers then a comparative analysis of respondents' Gender is analyzed which effects on Tax Evasion are analyzed. SMEs in Pasar Tanah Abang were used as the unit of analysis for this study because of their status as Individual Taxpayers and personal traders in Pasar Tanah Abang. The results found that women's religious and ethical levels had a significant negative impact on tax evasion, while women's understanding had a positive impact on tax evasion. These results differ from the level of religious, ethical and understanding that men have that do not have a strong impact on tax evasion.

This research was conducted with the aim of: 1) To analyze the effect of working capital turnover on profitability; 2) To analyze the effect of liquidity on profitability; 3) To analyze the effect of leverage on profitability. This type of research used in this study is casual associative research (causal associative research). The population of this research are property, real estate, and building construction companies which are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) in the period 2013-2018. The sampling technique is using purposive sampling technique. The analytical method used to test hypotheses is multiple regression analysis. The results of the study show that: 1) Working capital turnover has no effect on profitability; 2) Liquidity has no effect on profitability; and 3) Leverage has a negative effect on profitability.

This paper examines structural transformation mechanisms in developing countries, focusing on the shift from high-productivity, tradable sectors (agriculture and manufacturing) to low-productivity, service sectors and assesses how these elements contribute to rising income levels. Different relationships exist between countries’ structural transformations and economic development. The first group of countries shows sluggish income growth and rapid growth in services, and the second group of countries shows a more gradual shift to services, resulting in higher economic growth. With a simple, static model, with sector-specific distortion that replicates the actual, two-sector, relative TFP, capital stock and capital share well, we find a gradual increase in capital intensification in the tradable sector, coupled with a gradual shift to services (in line with comparative advantages) is the most important cause of sustained economic growth.

This paper empirically examines firm-characteristics determinants of mergers and acquisitions (M&A) likelihood by Malaysian public listed firms. This study specifically investigates the impact of firm characteristics on acquisition likelihood using 9998 firm-year observations during the period from 2001 to 2018. Past studies regarding Malaysian M&As mostly focus on the performance of M&As and its determinants. Using probit regression, findings suggest that firms’ size, sales growth, and stock return positively affect firm probability to involve in M&As. while, leverage, profitability, cash holding, and tangibility affect M&A likelihood negatively. The findings also suggest that firms’ characteristics in the current M&A year can explain M&A decision better than they do in the pre-M&A year. Our findings provide insights to mangers, investors, and regulators in order to understand more about corporate takeovers which is an important growth and survival strategy for businesses.

Financial distress Are the stages of a company's financial condition decline. Companies that experience financial distress in the long term tend to go bankrupt. Many parties will be harmed if a company goes bankrupt; for this reason, a bankruptcy prediction model is needed that can provide early warning for the company. This research was conducted to determine whether there are differences in financial distress prediction analysis using the Altman model, and the Lippo Group's Zmijewski Model, and to find out the most accurate bankruptcy prediction models. The analytical method used in this study is Logit Regression. The test results conclude that there are differences in predicting financial difficulties based on the Altman model, the Zmijewski Model.

This study aims to examine the effect of internal auditor competence and internal control systems on fraud behavior in the Financial Services Authority. Sampling in this study using the primary data method. Data was collected using a survey method by distributing questionnaires to the Financial Services Authority office. The target of this research is all auditors in OJK, but respondent data is received and can be processed 60 respondent answers. The method used in this study is the method of analyzing correlation data with IBM SPSS version 25 software. To test the quality of the instrument used is done by validity and reliability test, T test, F test and coefficient of determination test. Correlation data analysis results show that variations in fraud behavior variables can be explained by variations in internal audit competency variables and internal control systems by 64.5%. F statistical test shows that the model used is able to predict fraud behavior and is statistically significant. The T static test shows that the auditor internal competency variable has a positive effect on fraud behavior and statistical significance, and the internal control system variable has no effect on fraud behavior and has no statistical significance. The results showed that the internal auditor competency variable had a positive effect on fraud behavior while the internal control system variable had no effect on fraud behavior. The results of the hypothesis submission provide the synthesis that the better the internal competence of the auditor, the better the fraud behavior produced by the auditor.

The study investigates the impact of the credit crunch and shadow economy on economic growth in the Libyan banking sector using an autoregressive distributed lag (ARDL) approach for hypotheses testing. The proxy for economic growth is GDP in current price growth; the annual negative change of ratio for total credit in a commercial bank to GDP in current value is the indicator for credit crunch; and complete economic transactions or activities outside of conventional banking system as a ratio to GDP as a proxy for shadow economy. We transform the dataset into log-linear before data analysis for standardisation and consistency. The empirical evidence from this study shows the existence of a credit crunch and shadow economy in the banking sector in Libya. Results from ARDL analysis reveal that there is a profound impact of the credit crunch and shadow economy on economic growth. We also find that the shadow economy is thriving in the existence of a credit crunch despite the effort by the government to increase the money supply M2 in the banking sector. The liquidity problem caused by the credit crunch in the banking sector is significantly related to the shadow economy. Though the shadow economy contributes to economic growth without government intervention, it can deprive the money supply and the people's trust in the banking sector.