https://sloap.org/journal/index.php/ijbem <p style="text-align: justify;"><strong>IJBEM </strong>is published in English and it is open to authors around the world regardless of the nationality. The frequency or number of issues per year is continous.<br />ISSN 2632-9476</p> en-US <p>Articles published in the International Journal of Business, Economics &amp; Management (<strong>IJBEM</strong>) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (<a href="https://creativecommons.org/licenses/by-nc-nd/4.0/" target="_blank" rel="noopener">CC BY-NC-ND 4.0</a>). Authors retain copyright in their work and grant <strong>IJBEM&nbsp;</strong>right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.</p> <p>Articles published in <strong>IJBEM&nbsp;</strong>can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (<em>e.g., post it to an institutional repository or publish it in a book</em>), with an acknowledgment of its initial publication in this journal.</p> editorsloap@gmail.com (Editorial Office) support@sloap.org (Vedran Vucic) Wed, 31 Dec 2025 00:00:00 +0000 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 https://sloap.org/journal/index.php/ijbem/article/view/2449 <p>This study aims to analyse the determinants of carbon emissions disclosure in Indonesian companies through a literature review. These factors include internal company characteristics such as size, profitability, leverage, and ownership structure, as well as external factors such as government regulations, stakeholder pressure, media exposure, and industry context that influence the level and quality of carbon emissions disclosure. This study integrates various theories of environmental disclosure and corporate legitimacy to understand the motivation and behaviour of companies in disclosing carbon emission information, both voluntarily and mandatorily. The results of the study show that carbon emission disclosure is influenced by the complex interaction between internal and external factors, as well as institutional pressures that encourage companies to be more transparent in facing the challenges of climate change and global sustainability demands. This research provides a theoretical and practical basis for stakeholders to strengthen effective carbon emission disclosure policies and strategies in Indonesia.</p> Hermiyetti, Usmar Copyright (c) 2025 International journal of business, economics and management http://creativecommons.org/licenses/by-nc-nd/4.0 https://sloap.org/journal/index.php/ijbem/article/view/2449 Sun, 12 Oct 2025 00:00:00 +0000 https://sloap.org/journal/index.php/ijbem/article/view/2453 <p>This study aims to examine the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance, as well as to evaluate the moderating role of sales growth. The research is grounded in agency theory and positive accounting theory, employing a quantitative approach using Moderated Regression Analysis. The sample consists of 442 firms selected through purposive sampling, yielding a total of 2,210 firm-year observations from manufacturing companies in the health care, basic materials, industrials, consumer cyclicals, and consumer non-cyclicals subsectors listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings reveal that related-party transactions, thin capitalization, and capital intensity have a positive effect on tax avoidance. Furthermore, sales growth is found to weaken the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance. This study provides implications supporting both agency theory and positive accounting theory in explaining the determinants of corporate tax avoidance strategies.</p> Ni Luh Made Elisa Intan Apsari, Ni Ketut Rasmini Copyright (c) 2025 International journal of business, economics and management http://creativecommons.org/licenses/by-nc-nd/4.0 https://sloap.org/journal/index.php/ijbem/article/view/2453 Thu, 13 Nov 2025 00:00:00 +0000