This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how corruption and public governance modulate this...

Purpose: The purpose of this paper is to examine the existence of income shifting using the practice of transfer pricing (TP), not only in sales but also in purchase and management service transactions, in Asian developing countries. The paper also investigates the role of the specific...

The Corona Pandemic has forced many organizations to limit human interactions by implementing what so-called Work-from-Home (WFH). This study aims to investigate the role of Authentic Leadership, Psychological Capital, and employees' gender in predicting employees' performance in a public...

The purpose of this study was to investigate and analyze the Influence of competencies, leadership and organizational culture toward Organizational Commitment and civil servants Performance at the Regional Offices of Ministry of Religious Affairs in The Province of The West Sulawesi. The...