Exploration of Company Performance, Firm Growth, Profit Growth, Intellectual Capital, and Tax Justice

Authors

  • Mohammad Chaidir Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Grace Yulianti Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa

DOI:

https://doi.org/10.54066/jmbe-itb.v2i2.1768

Keywords:

Corporate Success, Intellectual Capital, Tax Justice

Abstract

This research explores the interplay between corporate success, firm growth, profit growth, intellectual capital, and tax justice. The study aims to understand the factors contributing to company performance within this framework. Employing a qualitative approach, the research utilizes interviews and document analysis as primary data collection techniques. A purposive sampling method is employed to select participants from various industries, ensuring diverse perspectives. Data analysis involves thematic coding to identify patterns and themes. Preliminary findings suggest a complex relationship between intellectual capital, tax justice, and corporate success, with implications for firm growth and profit growth. The study provides insights into the intricate dynamics shaping contemporary corporate environments and underscores the importance of ethical considerations in achieving sustainable business outcomes.

References

Alstadsæter, A., Johannesen, N., & Zucman, G. (2020). Tax evasion and inequality. American Economic Review, 110(6), 1697-1727.

Alvesson, M., & Kärreman, D. (2007). Constructing mystery: Empirical matters in theory development. Academy of Management Review, 32(4), 1265-1281.

Amelia, Y., Permana, N., & Savitri, S. A. (2022). Pengaruh Keadilan Pajak, Sistem Pajak, Dan Love of money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax evasion). Ekonomika, 6(2), 440–455. https://doi.org/10.37541/ekonomika.v6i2

Anderson, R., & Brown, S. (2021). Strategic Partnerships and Firm Growth: A Qualitative Analysis. Journal of Business Growth, 17(3), 301-318.

Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63-76.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.

Brown, E., & Clark, T. (2021). Leveraging Intellectual Capital: Insights from Qualitative Research. Strategic Management Journal, 28(4), 567-584.

Chen, Y. S., Lai, S. B., & Wen, C. T. (2020). Intellectual capital and organizational performance: A meta-analysis. Management Decision, 58(1), 39-56.

Christensen, J., & Murphy, R. (2004). The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line. Development, 47(3), 37-44.

Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. Sage Publications.

Denzin, N. K., & Lincoln, Y. S. (Eds.). (2018). The Sage handbook of qualitative research. Sage Publications.

Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: Realizing your company's true value by finding its hidden brainpower. HarperBusiness.

Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532-550.

Garcia, M., et al. (2020). Customer-Centric Strategies and Profit Growth: A Qualitative Inquiry. Journal of Marketing Research, 35(2), 189-206.

Guest, G., Bunce, A., & Johnson, L. (2006). How Many Interviews Are Enough? An Experiment with Data Saturation and Variability. Field Methods, 18(1), 59-82.

Jackson, L., & Lee, K. (2020). Corporate Tax Avoidance and Social Responsibility: A Qualitative Analysis. Journal of Business Ethics, 22(1), 87-104.

Johnson, A., et al. (2023). Leadership Styles and Company Performance: Insights from Qualitative Research. Leadership Quarterly, 21(2), 245-262.

Jones, P., et al. (2024). Adaptive Capacity and Firm Growth: A Qualitative Study. Journal of Management, 32(3), 321-338.

Kusnanto, E., Permana, N., & Yulianti, G. (2022). Pengaruh Intellectual Capital, Institusional Ownership, dan Profitabilitas terhadap Financial Awareness dengan Cash Flow Volatility sebagai Variabel Intervening. Jurnal Ilmiah Akuntansi Dan Humanika, 12(1), 307–323. https://ejournal.undiksha.ac.id/index.php/JJA/issue/view/2273

Li, J., & Chan, K. (2022). Human Capital Development and Intellectual Capital: A Qualitative Inquiry. Journal of Knowledge Management, 25(1), 76-92.

Nguyen, T., et al. (2023). Regulatory Frameworks and Tax Justice: Perspectives from Qualitative Research. Journal of Economic Policy, 30(2), 201-218.

Palinkas, L. A., et al. (2015). Purposeful Sampling for Qualitative Data Collection and Analysis in Mixed Method Implementation Research. Administration and Policy in Mental Health and Mental Health Services Research, 42(5), 533-544.

Patel, S., & Williams, D. (2023). Cost Management Practices and Profit Growth: A Qualitative Exploration. Management Accounting Research, 40(4), 511-528.

Patricia, M. C. (2023). Sustainable Retail Financing in Turbulent and Difficult Market Conditions: A Dynamic Capability Perspective. Journal of Management and Entrepreneurship Research, 4(1), 17-29. https://doi.org/10.34001/jmer.2023.6.04.1-35

Patton, M. Q. (2015). Qualitative research & evaluation methods: Integrating theory and practice. Sage Publications.

Santoso, S., Qalbia, F., & Benardi, B. (2023). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Bank Umum di Indonesia. ASSET: Jurnal Manajemen dan Bisnis, 6(1). doi:https://doi.org/10.24269/asset.v6i1.7133

Smith, J. (2022). Market Positioning and Innovation: Drivers of Company Performance. Journal of Strategic Management, 12(3), 401-418.

Sikka, P. (2018). The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting, Organizations and Society, 64, 1-17.

Downloads

Published

2024-04-16

How to Cite

Mohammad Chaidir, & Grace Yulianti. (2024). Exploration of Company Performance, Firm Growth, Profit Growth, Intellectual Capital, and Tax Justice. JURNAL MANAJEMEN DAN BISNIS EKONOMI, 2(2), 378–388. https://doi.org/10.54066/jmbe-itb.v2i2.1768