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International Journal of Research in Business and Social Science
Last article check: 03 Nov 2026 19:06 · Completed
Last successful article refresh: 03 Nov 2026 19:06
Next article check due: 04 Nov 2026 19:06
Crossref refresh: 21 Oct 2026 07:22 · OpenAlex refresh: 21 Oct 2026 07:23
International Journal of Finance & Banking Studies
Last article check: 03 Nov 2026 19:06 · Completed
Last successful article refresh: 03 Nov 2026 19:06
Next article check due: 04 Nov 2026 19:06
Crossref refresh: 21 Oct 2026 00:21 · OpenAlex refresh: 21 Oct 2026 00:22
INDEXED PUBLICATIONS218
CROSSREF CITATIONS502
CROSSREF · CITED PUBLICATIONS72.0%
CROSSREF · MEAN CITATIONS2.3

Crossref citation coverage: 218 / 218 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

218 publications

JOURNAL ARTICLE

The effect of workload and job stress on job satisfaction mediated by work motivation

Annisa Salsabilla · Margono Setiawan · Himmiyatul Amanah Jiwa Juwita

International Journal of Research in Business and Social Science · 2022

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This research examines the impact of workload and job stress on job satisfaction mediated by motivation in a type B government hospital, RSUD Kanjuruhan. This study is explanatory research with a quantitative approach. The sample used in this study is 162 nurses and midwives who have worked in RSUD Kanjuruhan for at least one year. The sampling technique used is simple random sampling. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The results of this study indicate that high workloads and low job stress can increase motivation and job satisfaction. The appropriate planning and calculation of the nurse-patient ratio must be implemented to improve motivation and job satisfaction. This study also found that the mediation of motivation was a complementary mediation between workload and job satisfaction and a competitive mediation between job stress and job satisfaction.

DOI 10.20525/ijrbs.v11i9.22094 Crossref citations11 OpenAlex citations
JOURNAL ARTICLE

The effect of financial knowledge, financial attitude, and personality on financial management behavior

Wahdiyat Moko · Ahmad Sudiro · Irma Kurniasari

International Journal of Research in Business and Social Science · 2022

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Financial management for young entrepreneurs needs to be done because disciplined financial arrangements will be able to minimize the risk of uncertainty. Young entrepreneurs have problems with financial management behavior, that is knowledge and skills in managing finances which have an impact on financial decision-making. This study aims to see the effect of financial knowledge, financial attitudes, and personality on financial management behavior in young entrepreneurs in Malang. The approach used in this research is quantitative with an explanatory approach. This study's population is young entrepreneurs in the Brawijaya University environment. The sampling technique used purposive sampling with a sample size of 150 samples. The results of this study prove that partially financial knowledge has no significant effect on Financial Management Behavior. Financial attitudes have a significant effect on Financial Management Behavior, and personality has a significant effect on Financial Management Behavior in Young Entrepreneurs in Malang City.

DOI 10.20525/ijrbs.v11i9.221016 Crossref citations22 OpenAlex citations
JOURNAL ARTICLE

E-commerce fashion in Surabaya City: How e-shopping experience affects e-loyalty by moderating e-trust and e-satisfaction

Toni Dwi Yulian · Wahdiyat Moko · Mugiono

International Journal of Research in Business and Social Science · 2022

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This study examines the effect of the e-shopping experience towards e-loyalty mediated by e-trust and e-satisfaction on e-commerce fashion in Surabaya city. This research is explanatory research with a quantitative approach which collects data by distributing questionnaires to 150 respondents. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The results of this study indicate that the e-shopping experience has a significant effect on e-loyalty. The study also found that the e-shopping experience significantly impacts e-trust and e-satisfaction. E-trust has no significant effect on e-loyalty, while e-satisfaction affects e-loyalty. E-trust can not mediate the relationship between the e-shopping experience and e-loyalty. Meanwhile, e-Satisfaction can mediate the relationship between the e-shopping experience and e-loyalty. From this research, it is suggested that e-commerce fashion companies can provide a good shopping experience to encourage satisfaction and impact customer loyalty.

DOI 10.20525/ijrbs.v11i9.22112 Crossref citations6 OpenAlex citations
JOURNAL ARTICLE

Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019

Meilani Devi Utami · Erwin Saraswati · Lilik Purwati

International Journal of Research in Business and Social Science · 2022

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This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.

DOI 10.20525/ijrbs.v11i9.22190 Crossref citations2 OpenAlex citations
JOURNAL ARTICLE

Implementation of Islamic marketing strategy in property business development

Febrian Nurhidayat · Ainur Rofiq · Agung Yuniarinto

International Journal of Research in Business and Social Science · 2022

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The property and housing business is a promising business opportunity. Deputy Chairperson of the REI (Real Estate Indonesia) DPP for foreign relations, Rusmin Lawin, is optimistic that in 2021 the property industry will return to normal and even tend to increase. An increase of about 7.45 percent compared to 2019. The objectives of this study are 1) to reveal the application of Islamic marketing to the marketing system carried out by Cordova Residence and Samawa Land housing; 2) to explore the implementation of Islamic marketing concepts consisting of honesty, leadership, tabligh, conveying, and smart in sales activities in Cordova Residence and Samawa Land housing at the stage of the contract agreement, the promised development process, to the warranty provided; and 3) to investigate the benefits perceived by consumers from the implementation of Islamic marketing strategies implemented by Cordova Residence and Samawa Land housing. The type or type of qualitative research used in this study is thematic analysis. The data collection technique used in this study is by using the method of observation, in-depth interviews and documentation. Qualitative research has criteria for data validity which is carried out by testing four criteria, namely the degree of trust or credibility, transferability, and confirmability. The technique used to analyze the data in this study is a descriptive technique or, more explicitly using, an interactive model. The strategies for implementing Islamic marketing in the marketing systems of Cordova Residence Housing and Samawa Land have similarities. Both are from an Islamic perspective, which adopts an Islamic home model, uses an Islamic payment system, and does not use the usury system (KPR).

DOI 10.20525/ijrbs.v11i9.22210 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

The effect of auditor rotation, fee, tenure and professional skepticism on audit quality

Prabowo Hadi Asmoro · Erwin Saraswati · Zaki Baridwan

International Journal of Research in Business and Social Science · 2022

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This study aimed to analyze the effect of auditor rotation, audit fees, audit tenure, and professional skepticism on audit quality. The data collection method was carried out on 370 auditors who worked at the big 10 public accounting firms (KAP). The research data was in the form of a Likert scale questionnaire which was collected and analyzed using SPSS for windows ver. 22. The results of this study indicated that each independent variable had a simultaneous effect on audit quality. The auditor rotation variable significantly affected audit quality with an antagonistic relationship direction, so the first hypothesis was accepted. The audit fee variable had no significant effect on audit quality. The audit tenure variable had no significant effect on audit quality. The professional skepticism variable had a significant effect on audit quality. The professional skepticism variable had the highest beta coefficient among other variables, so the professional skepticism variable had the strongest and simultaneous effect on audit quality.

DOI 10.20525/ijrbs.v11i8.21304 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

The antecedents of repurchase intention in the Indonesian e-commerce marketplace mediating role of trust

Mutiyah Mappeaty Sudirman · Siti Aisjah · Fatchur Rohman

International Journal of Research in Business and Social Science · 2022

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This study examines the effect of perceived ease of use and perceived security on repurchase intention mediated by the trust of e-commerce marketplace users in Samarinda City. This research was conducted on 150 users of the e-commerce marketplace. Data analysis uses partial least square (SEM-PLS) structural equation modeling with the Smart-PLS 3.0. The results showed that perceived ease of use significantly affected repurchase intention, but perceived security had no significant effect. This study also shows that trust successfully mediates the effect of perceived ease of use and perceived security on repurchase intention. From this research, it is suggested that e-commerce marketplace companies continue to innovate so that the trust felt by users increases. According to the findings of this study, e-commerce marketplace companies should continue to innovate to increase user trust.

DOI 10.20525/ijrbs.v11i8.21492 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The effect of experience quality on customer loyalty mediated by emotion

Chintia Chintia · Ananda Sabil Hussein · Nanang Suryadi

International Journal of Research in Business and Social Science · 2022

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The food and beverage industry is one of the industries driving the economy in Indonesia, which will always grow and stay alive. This research will look at aspects influencing consumer behavior regarding dining places. This research uses experience quality as an independent variable that affects customer loyalty, with emotion and perceived authenticity as mediating variables. This research is categorized as explanatory research. Respondents in this research were consumers who had visited Ethnic Restaurants in Malang City, and the determination of the number of samples in this research used a purposive sampling technique with a total sample of 200 respondents. The data collection method used a questionnaire and the data were analyzed by PLS-SEM. The findings of this research indicate that experience quality and emotion have a significant effect on customer loyalty. Emotion also plays a role in mediating the relationship between experience quality and customer loyalty. Meanwhile, perceived authenticity has no significant effect on customer loyalty and cannot mediate the relationship between experience quality and customer loyalty.

DOI 10.20525/ijrbs.v11i7.20511 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

Legal reconstruction of shipping flow maintenance by port business entities (BUP) in the future

Muhammad Israyadi · Dhiana Puspitawati · Setyo Widagdo · Herman Suryokumoro

International Journal of Research in Business and Social Science · 2022

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The port is a gateway to enter a region or country and as a liaison infrastructure between regions, between islands, and even between countries. One of the important factors in the port is the shipping lane. The shipping lane is used for the trajectory of ships that will enter the port pool. The Port Business Entity has the obligation to carry out maintenance of shipping lanes and port pools in the form of dredging, so that ship traffic flows and port pools can be maintained properly. However, there are obstacles to carrying out dredging, namely regulations related to the obligation of business actors to have at least one dredger unit to obtain a dredging and reclamation business permit. In addition, regarding funding from the State Revenue and Expenditure Budget (APBN), in particular the dredging of shipping lanes and port pools, the central government no longer allocates dredging funds. By using normative legal research, it is known that legal reconstruction in shipping lanes and port pools by port business entities (BUP) will be carried out in the future to realize the discourse on the transformation of port business entities. In addition, it is necessary to improve Law Number 17 of 2008 concerning Shipping; it is necessary to improve port regulations.

DOI 10.20525/ijrbs.v11i6.19180 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

The effect of perceived organizational support and transformational leadership on turnover intention of health workers at Hospital X Mimika Regency Papua

Megiyanti Matande · Armanu Thoyib · Desi Tri Kurniawati

International Journal of Research in Business and Social Science · 2022

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This study examines the effect of perceived organizational support and transformational leadership on the turnover intention of health workers at Hospital X, Mimika Regency through mediating organizational commitment. This research was conducted in ten work units at Hospital X Mimika Regency, Papua. This study uses saturated sampling. Primary data was obtained by distributing questionnaires to 103 health workers. Data analysis used partial least square (SEM-PLS) structural equation modeling with Smart-PLS 3.0 application. The results show that the perceived organizational support and transformational leadership had a negative and significant effect on turnover intention. The results of this study show a positive significant effect of perceived organizational support and transformational leadership on turnover intention and a negative significant effect organizational commitment on turnover intention. This study also found that organizational commitment has not been able to mediate the effect of perceived organizational support on turnover intention. From these findings, it should be underlined that the turnover intention of health workers will be high, if the organization and leaders do not pay attention to the welfare and needs of health workers, such as bonuses or benefits and salaries that are in accordance with the level of education, workload, and years of service. Equitable training and fair career promotion, giving authority and delegation to health workers in the decision-making process, providing advice, evaluation, and positive feedback.

DOI 10.20525/ijrbs.v11i6.19224 Crossref citations9 OpenAlex citations
JOURNAL ARTICLE

The effect of family ownership on company values mediated by financial performance and corporate governance

Nihayatun Najahiyah · Siti Aisjah · Atim Dzajuli

International Journal of Research in Business and Social Science · 2022

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High family ownership in East Asia creates conflicts of interest between shareholders and minorities that affect the likelihood of value. This study examined the effect of family ownership on firm value. In addition, this study also examines the mediating role of financial performance and corporate governance in the relationship between family ownership and firm value. This research includes explanatory research with a quantitative method approach. Path analysis test is used to test the research hypothesis. The object used in this research is the basic and chemical industry sector in 2016-2019. The population in this study found 72 companies using 19 companies as research samples. This study uses a purposive sample method. The data collected is secondary data and analyzed by descriptive statistics. The results of the study prove that family ownership has a significant positive effect on firm value, family ownership has a significant positive effect on financial performance, family ownership has a significant positive effect on corporate governance, financial performance has a significant positive effect on firm value, corporate governance has a significant positive effect on firm value. Financial performance and corporate governance mediate the relationship of family ownership to firm value in the basic and chemical industry sector in 2016-2019. It should be emphasized that improving financial performance and implementing a good corporate governance system are the main keys to increasing company value.

DOI 10.20525/ijrbs.v11i6.19231 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

Synergy of port authority and port business entity in maintenance of shipping flows and port pools in commercial ports

Muhammad Israyadi · Dhiana Puspitawati · Setyo Widagdo · Herman Suryokumoro

International Journal of Research in Business and Social Science · 2022

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The enactment of Law Number 17 of 2008 concerning Shipping is the separation of the functions of government activities at ports and the functions of port exploitation. The separation of the functions of government activities and port operations aims to manage ports professionally, by opening up opportunities for fair business competition. There are two authorities in the Port Authority and Port Business Entity, namely the Government in this case the port authority and the Port Business Entity which obtains a permit from the ministry. For this reason, it is necessary to build synergy in maintaining Port Authority and Port Business Entity at commercial ports. The problem in this research is the synergy between the Port Authority (government) and Port Business Entity in maintaining shipping lanes and port pools in commercial ports. Using normative research methods, it is known that the synergy between port authorities and port business entities in maintaining shipping lanes and port pools at commercial ports is carried out through communication and coordination and is stated in the form of an agreement. The agreement made is a joint commitment between Port Authority and Port Business Entity to improve shipping safety and improving services at commercial ports.

DOI 10.20525/ijrbs.v11i6.19340 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Regulation of private sector bribery as a crime of corruption

Resmen · Abdul Madjid · Faidzin Sulistyo · Reka Dewantara

International Journal of Research in Business and Social Science · 2022

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Bribery is a form of corruption, but under Indonesian corruption law, bribery from private actors and other private actors (private to private) is not categorized as a criminal act of corruption. The purpose of this study is to analyze the regulation of bribery as a criminal act of corruption in the future. This research applies normative legal research, using a normative juridical approach, using legal material analysis techniques obtained from the research, examined, to be compiled systematically and presented in descriptive sentences. The results of the study indicate that based on the economic analysis of the law theory approach, it can be seen that Law No. 11 of 1980 has not been able to provide harmony between economic principles and the objectives of the law itself; in economic principle, the existence of Law No. 11 of 1980 1980 does not have the value of efficiency, balance and maximum so that sanctions against perpetrators who commit this crime need to be renewed so that they can get legal benefits with the existence of these corruption legal norms. With the conceptualization of the corruption law, there is a renewal of criminal law related to corruption where there is no longer a difference between private bribery and public actors in the future, thus the accountability carried out by public to private, or private to public actors will be a means to prevent criminal acts of corruption, using the theory of economic analysis of law from Richard Phosner indicates that there are severe sanctions resulting in private-to-private actors prefer not to take bribes, because they are seen as corruption so that there is a fear of loss of profits for themselves both present benefits and future benefits, thus this law becomes the optimal legal norm for preventing private sector corruption.

DOI 10.20525/ijrbs.v11i6.19360 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

The effect of social responsibility and managerial ability on firm value-mediated profitability

Ory Wiranudirja · Ubud Salim · Nur Khusniyah Indrawati

International Journal of Research in Business and Social Science · 2022

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The mining industry in Indonesia has a high enough capitalization value to attract investment. The more investors that invest, the higher the stock price and the value of the firm, yet the mining sector's share price has changed throughout time. The mining industry in Indonesia must likewise be mindful and worried about the environment. Previous research has not explored the correlation between profitability and firm value, which contributes as a mediator. This resulted in a clear gap in the literature. This study contributes to filling a gap in the literature. The mining sector businesses listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 were chosen as the population, with a total sample of 11 companies selected using the purposive selection approach. The data analysis process has been carried out using SPSS version 28 software. The study's findings revealed that corporate social responsibility and corporate management skills had little influence on business value. Furthermore, the findings of this research show that profitability, as a moderating variable in this study, is a complete mediator of social responsibility and managerial ability to firm value. The presence of profitability mediation in this research yields substantial findings, serving as a warning to investors.

DOI 10.20525/ijrbs.v11i6.19633 Crossref citations4 OpenAlex citations
JOURNAL ARTICLE

The effect of customer experience of trust and e-service quality on customer loyalty with customer satisfaction as a research mediation variable in Tokopedia e-commerce

Nurfirda Sofia Silviana · Rofiaty · Astrid Puspaningrum

International Journal of Research in Business and Social Science · 2022

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This study focuses on the quality of electronic services and consumer confidence in increasing customer loyalty through consumer satisfaction. This study aims to determine and analyze the effect of e-service quality and customer experience of trust on customer loyalty both directly or indirectly through e-satisfaction mediation. The population in this study were all new students of State University in East Java in the 2019/2020 school year who were included in the category of generation Z. Sample in this study was included in the category of Purposive Sampling, where the selection of respondents was based on following criteria: 1) Have Tokopedia application installed on smartphones 2) Have shopped through Tokopedia application three times. Sample in the number of 100 people calculated by the Slovin formula. The analysis method used is descriptive analysis and Partial Least Square (PLS) using the smartPLS software application. results of this study indicate that e-service quality has a significant effect on e-satisfaction, and the mediation test shows that e-satisfaction plays a partial mediation role in the effect of E-service quality on customer loyalty. Meanwhile, E-trust has a significant effect on e-satisfaction; mediation testing shows that e-satisfaction plays a partial mediation role in the effect of E-trust on customer loyalty.

DOI 10.20525/ijrbs.v11i6.19713 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

Effect of remuneration and job rotation on employee performance with job satisfaction as a mediation variable

Niken Widiastutik · Mintarti Rahayu · Himmiyatul Amanah Jiwa Juwita

International Journal of Research in Business and Social Science · 2022

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This study aims to analyze the effect of remuneration and job rotation on employee performance by mediating job satisfaction at the Faculty of Agriculture Brawijaya University. This research is quantitative with the method of collecting data using a questionnaire. The population in this study amounted to 95 employees from the Faculty of Agriculture Brawijaya University. This study used a saturated sample, from 95 questionnaires collected, the data obtained were then analyzed using SEM (Structural Equation Modeling) PLS. The results showed that the remuneration variable had no effect on employee performance, while job rotation positively and significantly affected employee performance. In addition, the results of this study also show that the variable job satisfaction as a mediating variable is able to have an influence on the job rotation variable so that it has a positive and significant effect on employee performance. The implications of the research results are expected to be input for the Faculty of Agriculture Brawijaya University to optimize potential.

DOI 10.20525/ijrbs.v11i6.19761 Crossref citations2 OpenAlex citations
JOURNAL ARTICLE

The effect of organizational culture and transformational leadership style on organizational commitment with knowledge management practices as mediating variables

Faizatul Laila · Dodi Wirawan Irawanto · Christin Susilowati

International Journal of Research in Business and Social Science · 2022

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Human resources practices play an important role in the effective implementation of organizational strategies through activities to attract, develop, motivate, and retain employees who refer to organizational commitment. This study aims to see the effect of organizational culture and transformational leadership style on organizational commitment either directly or indirectly or through the mediation of knowledge management practice. This research is categorized as explanatory research. Research respondents are office administration divisions in one of the tobacco products industries in Indonesia, the number of samples is using a total sampling of 164 respondents. The data were collected using questionnaires and analyzed using PLS-SEM. The result show that organizational culture has a significant positive effect on organizational commitment, however, transformational leadership style has no effect on it. Both organizational culture and transformational dream style have a positive effect on organizational commitment through the mediation of knowledge management practice.

DOI 10.20525/ijrbs.v11i5.18431 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The embodiment of Islamic personality principles in sharia economic dispute resolution in Indonesia

Devianty Fitri · Thohir Luth · Sihabudin · Bambang Winarno

International Journal of Research in Business and Social Science · 2022

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This study aims to determine the manifestation of the Islamic Personality Principle in the settlement of Islamic Economic disputes in Indonesia, both litigation and non-litigation. This research is normative legal research using a historical approach and legislation related to the embodiment of Islamic Personality Principles in sharia economic disputes. Based on the results of the study, it is known that the manifestation of the Islamic Personality Principle in the settlement of Sharia Economic disputes is seen in proceedings in the religious courts, in which the judges who resolve the cases are Muslims and the procedural law used is based on the Al-Quran and Hadith. Whereas in the settlement of sharia economic disputes with non-litigation mechanisms such as in Basyarnas, the manifestation of the Islamic Personality Principle is seen in the selection of arbitrators, that the arbitrators at Basyarnas are Muslims and the legal basis used in resolving sharia economic disputes is the Al-Quran and Hadith.

DOI 10.20525/ijrbs.v11i5.18440 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Leveraging experience quality to increase loyalty of digital wallet user in Indonesia

Hanny Lubaba · Fatchur Rohman · Surachman

International Journal of Research in Business and Social Science · 2022

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This study examines the effect of experience quality on loyalty to digital wallet users. The financial sector plays a role as a driving force for growth in the real sector, which can be done through capital accumulation and technological innovation. The novelty in this research is the addition of brand image and satisfaction variables as a mediation that has not been studied before. There are still inconsistencies in the results of previous studies regarding the direct effect of experience quality on loyalty. This study uses explanatory research with a quantitative approach. The sample size is 120 respondents to digital wallet users in Malang City. The purposive sampling method is the sampling technique in this study. The data were analyzed using structural equation modeling partial least square (SEM-PLS). The results of this study indicate that experience quality can directly improve brand image and satisfaction. Interestingly, this study found that experience quality directly did not have a significant effect on loyalty. The need to pay attention to service is the main key to customer satisfaction and brand image so that they can be loyal to digital wallet products.

DOI 10.20525/ijrbs.v11i5.18472 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

Tax dispute settlement mediation arrangements in the future tax court

Ruwaidah Afiyati · Sudarsono · Tunggul Anshari Setia Negara · Imam Koeswahyono

International Journal of Research in Business and Social Science · 2022

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Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose). Settlement of tax disputes through litigation is less useful because the process is long and lengthy, besides that tax disputes continue to increase. The existing tax dispute resolution methods do not reflect the dispute resolution process that is simple, fast, low cost, and does not provide a sense of justice and legal certainty. Alternative tax dispute resolution is through a mediation process, but in this process there is no norm that regulates it. The purpose of this study is to find out how the mediation arrangement for tax dispute settlement in the Tax Court should be in the future. The research method used is a normative legal research method with a statutory approach, a historical approach, a concept approach and a comparative approach. The legal materials used consist of primary, secondary, and tertiary legal materials with the technique of collecting legal materials, namely through library research. The technique of analyzing legal materials is carried out by qualitative juridical methods. The results of the study indicate that the settlement of tax disputes through mediation can be regulated in the Tax Court Law by examining the Ordinary Procedure prior to the examination of the subject matter of the dispute, and mediation can be carried out for certain types of tax disputes, so as to achieve a simple, fast and low-cost dispute resolution for the taxpayers. disputing parties, and can reduce the number of disputes that must be examined and decided by the Tax Court.

DOI 10.20525/ijrbs.v11i5.18671 Crossref citations1 OpenAlex citations