Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (39911)
- Social and Behavioral Sciences (31741)
- Education (22863)
- Business Administration, Management, and Operations (19000)
- Taxation (17224)
-
- Marketing (16545)
- Higher Education (14946)
- Arts and Humanities (14486)
- Economics (9741)
- Finance and Financial Management (9380)
- Public Affairs, Public Policy and Public Administration (8964)
- Medicine and Health Sciences (6894)
- Human Resources Management (6069)
- Physical Sciences and Mathematics (6061)
- Business and Corporate Communications (5991)
- History (5972)
- Law (5971)
- Organizational Behavior and Theory (5598)
- Communication (5306)
- Tourism and Travel (4886)
- Technology and Innovation (4786)
- Sports Management (4462)
- Entrepreneurial and Small Business Operations (4447)
- Engineering (4345)
- Management Information Systems (4291)
- Sociology (4026)
- Operations and Supply Chain Management (3940)
- Life Sciences (3835)
- Hospitality Administration and Management (3638)
- Institution
-
- University of Mississippi (33956)
- Singapore Management University (6934)
- East Tennessee State University (6612)
- Morehead State University (4786)
- Western Kentucky University (4437)
-
- Walden University (3035)
- Technological University Dublin (2941)
- Lindenwood University (2776)
- American Dental Association (2429)
- University of Nebraska - Lincoln (2286)
- Georgia Southern University (2208)
- Nova Southeastern University (1961)
- Brigham Young University (1947)
- University of North Florida (1835)
- Kennesaw State University (1815)
- University of Central Florida (1711)
- University of Nevada, Las Vegas (1623)
- California State University, San Bernardino (1540)
- Edith Cowan University (1309)
- Utah State University (1261)
- University of Arkansas, Fayetteville (1252)
- Case Western Reserve University (1238)
- Old Dominion University (1218)
- Universitas Indonesia (1215)
- Air Force Institute of Technology (1164)
- University of South Florida (1102)
- Grand Valley State University (999)
- University for Business and Technology in Kosovo (990)
- Eastern Illinois University (918)
- Marquette University (885)
- Keyword
-
- Kentucky (2317)
- Press release (2253)
- Industry (2192)
- Lindenwood University (2047)
- Infrastructure (1992)
-
- Leadership (1807)
- Marketing (1708)
- Etc (1698)
- Business (1664)
- Health Insurance (1551)
- Florida Blue Archives (1524)
- Management (1410)
- Blue Cross of Florida, Inc. -- Archives (1349)
- Western Kentucky University (1345)
- Economic Development (1248)
- Finance (1241)
- Blue Shield of Florida, Inc.-- Archives (1207)
- Health insurance -- Florida -- Jacksonville -- History -- 20th century -- Archives (1203)
- Hospitalization insurance -- Florida -- Jacksonville -- History -- 20th century -- Archives (1203)
- BlueCross and BlueShield of Florida, Inc. -- Archives (1202)
- Health maintenance organizations -- Florida -- History -- 20th century -- Archives (1202)
- Questions (1201)
- Florida Medical Service Corporation -- Archives (1193)
- Health insurance -- Florida -- Jacksonville -- History -- 21st century -- Archives (1187)
- Health maintenance organizations -- Florida -- History -- 21st century -- Archives (1186)
- Hospitalization insurance -- Florida -- Jacksonville -- History -- 21st century -- Archives (1186)
- Florida Hospital Service Corporation -- Archives (1184)
- Medical care -- Florida -- Jacksonville -- Cost control -- History -- 20th century -- Archives (1161)
- Accounting -- Examinations (1131)
- American Institute of Certified Public Accountants (1096)
- Publication Year
- Publication
-
- Journal of Accountancy (6616)
- ETSU News (6154)
- Newsletters (4315)
- Research Collection Lee Kong Chian School Of Business (3153)
- Association Sections, Divisions, Boards, Teams (2869)
-
- Walden Dissertations and Doctoral Studies (2856)
- Theses and Dissertations (2719)
- Guides, Handbooks and Manuals (2591)
- Woman C.P.A. (2397)
- Archived Lindenwood Press Releases (2056)
- Tax Adviser (2054)
- Faculty Publications (1810)
- Haskins and Sells Publications (1783)
- Faculty Senate Records (1626)
- Florida Blue Archives Printed Materials (1544)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- WKU Administration Documents (1360)
- Exposure Drafts, Comment Letters, and Statements of Position (1069)
- NSU Athletics Press Releases (959)
- Accounting Historians Notebook (950)
- Honors Theses (926)
- Touche Ross Publications (912)
- Accounting Historians Journal (892)
- Chulalongkorn University Theses and Dissertations (Chula ETD) (839)
- On Sport and Society (805)
- Research Collection School Of Accountancy (804)
- Theses (802)
- The Foundation Review (773)
- Research Collection School Of Computing and Information Systems (684)
- Dissertations (674)
- Publication Type
Articles 21721 - 21750 of 149213
Full-Text Articles in Business
Engaging Community To Build A Community Dashboard, Tanya Upthegrove Gregory, Liz Gordillo
Engaging Community To Build A Community Dashboard, Tanya Upthegrove Gregory, Liz Gordillo
The Foundation Review
The Ruth Mott Foundation’s mission is to advocate, stimulate, and support community vitality in our community of Flint, Michigan. The goal of the foundation’s 2016–2025 strategic plan is that residents of north Flint neighborhoods create and sustain opportunities to contribute and thrive. As a place-based grantmaker, the foundation uses community-level data internally to establish baseline data. Those data, in combination with local relationships and knowledge of other community initiatives, guide the foundation’s grantmaking strategy in the community’s context and assist with data-driven decision-making. Externally, the dashboard supports community engagement through access to local data. The foundation partnered with the Dorothy …
The Yin And Yang Of Equity-Centered Philanthropy, Douglas Easterling, Laura Mcduffee, Sabina Gesell
The Yin And Yang Of Equity-Centered Philanthropy, Douglas Easterling, Laura Mcduffee, Sabina Gesell
The Foundation Review
Foundations face two competing imperatives when they commit to advancing equity. On the one hand, they are counseled to support and follow the lead of community-based groups that are on the front lines of social change. On the other hand, they are also being challenged to use their power and influence to act boldly to change inequitable structures, policies, and institutions. These two orientations, yin and yang, can take a foundation in different directions and thus cause confusion and internal conflict.
The challenge for a foundation is to balance and integrate the two orientations into a comprehensive and effective approach …
Media Relations Strategies Of Philanthropic Foundations: A Longitudinal Analysis Of News Releases Produced By Top U.S. Foundations, Richard D. Waters, Giselle Auger, Kelly Husted
Media Relations Strategies Of Philanthropic Foundations: A Longitudinal Analysis Of News Releases Produced By Top U.S. Foundations, Richard D. Waters, Giselle Auger, Kelly Husted
The Foundation Review
Given their role in funding programs and services provided by nonprofit organizations, foundations have a critical role as advocates for social change. However, grant money is by itself not enough to create that change. Agenda-setting theory highlights the critical role of organizations in bringing change issues to the attention of the media and, therefore, the public. This article uses content analysis to compare two sets of a random sample of news releases from 20 of the largest foundations in the United States. The two sets are seven years apart, from 2014 and 2021, to allow comparison of the maturation of …
The Soft Stuff Doesn’T Have To Be Hard: Foundation Investments In Grantee Workers Are Necessary, Valuable, And Measurable, Rusty Stahl
The Foundation Review
There is an urgent need for funder investments in the ability of grantee nonprofit organizations to support their staff. Such investments, when done well, can yield significant value for individuals, organizations, and fields of work or movements. Furthermore, the value of these investments can be evaluated and communicated.
This article explores the reasons for and implications of the inadequate response by funders, offers a path forward for designing investments in grantee staff, and documents how funders can capture and communicate the value of these “talent investments.”
Powerful myths serve as barriers to widespread funder investment in grantee staff, and the …
Book Review: In Defence Of Philanthropy, Nabih Haddad
Book Review: In Defence Of Philanthropy, Nabih Haddad
The Foundation Review
No abstract provided.
Learning As We Go: How Emergent Process Supports Sustainable Community And Philanthropic Change, Elizabeth Myrick, Rachel Mosher-Williams, Laurie Zierer
Learning As We Go: How Emergent Process Supports Sustainable Community And Philanthropic Change, Elizabeth Myrick, Rachel Mosher-Williams, Laurie Zierer
The Foundation Review
Beginning in 2014, PA Humanities, one of 56 state and territorial humanities councils across the country, drew upon the work of Orton Family Foundation to deploy the Community Heart & Soul method, which centers community planning and civic engagement around connecting people to each other, and to the many assets of the places they live, through individual storytelling and collective narrative building.
Between 2015 and 2018, PA Humanities awarded matching grants to three locations in Pennsylvania — Greater Carlisle, Meadville, and Williamsport — to pilot PA Heart & Soul, a humanities-based, resident-driven community planning process that cultivates a shared sense …
Editorial, Teresa R. Behrens
Choice-Based Crowdshipping: A Dynamic Task Display Problem, Alp Arslan, Firat Kilci, Shih-Fen Cheng, Archan Misra
Choice-Based Crowdshipping: A Dynamic Task Display Problem, Alp Arslan, Firat Kilci, Shih-Fen Cheng, Archan Misra
Research Collection School Of Computing and Information Systems
This paper studies the integration of the crowd workforce into a generic last-mile delivery setting in which a set of known delivery requests should be fulfilled at a minimum cost. In this setting, the crowd drivers are able to choose to perform a parcel delivery among the available and displayed requests. We specifically investigate the question: what tasks should be displayed to an individual driver, so as to minimize the overall delivery expenses? In contrast to past approaches, where drivers are either (a) given the choice of a single task chosen so as to optimize the platform’s profit, or (b) …
2022-09-01 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.
2022-09-01 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.
Faculty Senate Records
Faculty Senate meeting minutes from September 1, 2022.
Does Social Media Accelerate Product Recalls? Evidence From The Pharmaceutical Industry, Yang Gao, Wenjing Duan, Huaxia Rui
Does Social Media Accelerate Product Recalls? Evidence From The Pharmaceutical Industry, Yang Gao, Wenjing Duan, Huaxia Rui
Research Collection School Of Computing and Information Systems
Social media has become a vital platform for voicing product-related experiences that may not only reveal product defects but also impose pressure on firms to act more promptly than before. This study scrutinizes the rarely-studied relationship between these voices and the speed of product recalls in the context of the pharmaceutical industry where social media pharmacovigilance is becoming increasingly important for the detection of drug safety signals. Using Federal Drug Administration (FDA) drug enforcement reports and social media data crawled from online forums and Twitter, we investigate whether social media can accelerate the product recall process in the context of …
Stick Built Vs. Precut Wall Framing For New Home Construction: A Comparison Of Framing Labor Hours, Waste Hauls, And Purchase Orders, Eric A. Holt, Mark Laliberte, Tristan Grant, Jordan Dentz
Stick Built Vs. Precut Wall Framing For New Home Construction: A Comparison Of Framing Labor Hours, Waste Hauls, And Purchase Orders, Eric A. Holt, Mark Laliberte, Tristan Grant, Jordan Dentz
The Professional Constructor
Due to many trends in the construction industry (material cost increase, labor shortages, supply chain issues, pandemic, market demand outpacing supply), the homebuilding industry is looking for alternative ways to frame homes. In response to the National Housing Endowment (NHE) Request for Proposal, the researchers reviewed the literature on the housing market’s current state regarding the scale and scope of the skilled construction framers shortage and the current market share of single-family framing method; stick-built vs. precut framing packages. Working with industry partners, the team analyzed time studies for multiple new home builds. It was found that precut wall framing …
Total Cost Of Ownership Of Battery-Powered Vs. Hardwired Sensor Faucets In Commercial And Educational Construction Projects, Marie Patterson, Blake Wentz
Total Cost Of Ownership Of Battery-Powered Vs. Hardwired Sensor Faucets In Commercial And Educational Construction Projects, Marie Patterson, Blake Wentz
The Professional Constructor
Owners who are pursing the construction of a new commercial building are becoming increasingly more interested in the sustainability, energy efficiency and life cycle costs of their proposed project. These owners are asking designers and construction companies to develop innovative strategies to lower their utility use and total cost in their projects. One area of opportunity to meet this owner need is the decision to use sensor lavatory faucets that are either battery-powered or hardwired.Several construction projects of various types and locations were analyzed to determine the total cost of ownership of both types of sensor faucets over a 12-year …
The Future Of Crispr Gene Editing According To Plant Scientists, Job De Lange, Lawton Lanier Nalley, Wei Yang, Aaron Shew, Hans De Steur
The Future Of Crispr Gene Editing According To Plant Scientists, Job De Lange, Lawton Lanier Nalley, Wei Yang, Aaron Shew, Hans De Steur
Agricultural Economics and Agribusiness Faculty Publications and Presentations
This study surveyed 669 plant scientists globally to elicit how (which outcomes of gene editing), where (which continent) and what (which crops) are most likely to benefit from CRISPR research and if there is a consensus about specific barriers to commercial adoption in agriculture. Further, we disaggregated public and private plant scientists to see if there was heterogeneity in their views of the future of CRISPR research. Our findings suggest that maize and soybeans are anticipated to benefit the most from CRISPR technology with fungus and virus resistance the most common vehicle for its implementation. Across the board, plant scientists …
The Economic Impact Of Buying And Redeveloping Ellis Park By Churchill Downs, Thomas E. Lambert
The Economic Impact Of Buying And Redeveloping Ellis Park By Churchill Downs, Thomas E. Lambert
Faculty and Staff Scholarship
Churchill Downs’ acquisition of Ellis Park Racing and Gaming in Henderson, Kentucky reflects the growing number of mergers across the US among racetracks, racetracks and casinos, and casinos with other casinos. Some years back, Ellis racetrack closed for one year due to declining profitability, yet after new ownership took over and a gaming center was added, it began a rebound in earnings (Courier and Press 2008). The $75 million that Churchill Downs plans to spend to transform Ellis Park (Schulz 2022) will have a much bigger impact than the construction, revamping, and expansion of park facilities. This is in addition …
When And Why Consumers Choose Supersized Food?, Asim Qazi, Veronique Cova, Shahid Hussain, Ubedullah Khoso
When And Why Consumers Choose Supersized Food?, Asim Qazi, Veronique Cova, Shahid Hussain, Ubedullah Khoso
Research outputs 2022 to 2026
Purpose:
This study aims to achieve three objectives: to explore the perception of consumers about supersized foods (in both pre- and post-consumption scenarios), to identify why consumers prefer supersized options over other available options and to determine the types of situations that push consumers to make such decisions.
Design/methodology/approach:
This qualitative study uses the triangulation of projective methods, coupled with semi-structured interviews with 120 participants. The data was collected from major cities of Pakistan, using a convenient sample of 25 semi-structured interviews, 35 narratives and 60 sentence completions and constructions analyzed by performing thematic analysis.
Findings:
The findings indicate that …
Optimizing Incentives For Systems With Heterogeneous Agents, Chen Chen
Optimizing Incentives For Systems With Heterogeneous Agents, Chen Chen
Dissertations
This dissertation explores new models and applications based on the game theory of incentives. This exploration starts with controlling an invasive insect problem to address one of the most significant challenges facing our forests, the invasion of the Emerald ash borer (EAB), a non-native, wood-boring insect that threatens to kill most ash trees in North America, through designing two new cost-sharing programs between the landowners and local governments. Ash trees are one of North America’s most widely distributed tree genera and a vital part of the green infrastructure of cities, where they provide residents with numerous social, economic, and ecological …
The Arts And Changing Rural Places, Bernadette Quinn Dr
The Arts And Changing Rural Places, Bernadette Quinn Dr
Blog Posts
This blog post reflects on how recent changes to rural Ireland is influencing the arts. It recognises that rural places are very vibrant and dynamic, and that this offers many opportunities and challenges from an arts perspective. The blog also reflects on a panel discussion that the FADE project team hosted on ‘The arts and changing rural places’ at the Arts Council & Local Government’s biennial Places Matter conference in March 2022.
The research activities conducted for this publication were funded by the Irish Research Council.
Addressing The Effectiveness Of Ddos-Attack Detection Methods Based On The Clustering Method Using An Ensemble Method, Alireza Zeinalpour, Hassan A. Ahmed
Addressing The Effectiveness Of Ddos-Attack Detection Methods Based On The Clustering Method Using An Ensemble Method, Alireza Zeinalpour, Hassan A. Ahmed
Business Faculty Publications
The curse of dimensionality, due to lots of network-traffic attributes, has a negative impact on machine learning algorithms in detecting distributed denial of service (DDoS) attacks. This study investigated whether adding the filter and wrapper methods, preceded by combined clustering algorithms using the Vote classifier method, was effective in lowering the false-positive rates of DDoS-attack detection methods. We examined this process to address the curse of dimensionality of machine learning algorithms in detecting DDoS attacks. The results of this study, using ANOVA statistical analyses, showed that incorporating the wrapper method had superior performance in comparison with the filter and clustering …
Passive Interpretable Deep Learning From Cell Phone Activity For Optimal Patient Care, Pelin Ayranci
Passive Interpretable Deep Learning From Cell Phone Activity For Optimal Patient Care, Pelin Ayranci
Dissertations
The majority of individuals in need of mental healthcare fail to seek it, and the diagnosis of those who do is driven predominantly by the patient's subjective self-assessment. There is a need for mental illnesses trackers that measure psychological and physiological symptoms and provide alerts and interpretable data for therapeutic interventions. We present a system that complements existing protocols to detect distress in mental health, passively monitor patients, and quickly alert authorized parties on possible mental health distress. We evaluate modeling a person's mental health from the sensors and activity logs of her/his cell phone using logistic regressions, LSTM, and …
Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina
Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina
Jurnal Administrasi Bisnis Terapan
The positive trend of using telemedicine applications in Indonesia was significant in the earl of the COVID-19 pandemic, then gradually decreased. This study aims to determine the preferences of users of telemedicine applications and the desired features to be further developed satisfaction of users of telemedicine applications. This study uses quantitative methods by distributing questionnaires about user preferences, including security, trust, convenience, and usefulness, through the google form application to 523 respondents, data analysis using descriptive approach. Guaran- teed medical confidentiality is the most preferred by users of telemedicine applications by 72.70%. Telemedicine application providers can focus on developing features …
Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona
Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona
Jurnal Administrasi Bisnis Terapan
Along with the industrial revolution 4.0, the rapid development of information and communication technology (ICT) has changed organizations and individuals in carrying out daily activities. In the world of education, the increasingly sophisticated capabilities of mobile phones and portable computers are one of the factors that influence the development of online learning (e-learning). However, digital literacy is still needed to improve understanding and skills in the development of online learning (e-learning). This study propose a digital literacy workshop design to improve the quality of human resources; and evaluate the performance of the digital literacy workshop using the Importance Performance Analysis …
Perencanaan Pemesanan Obat Dengan Perhitungan Eoq Dan Rop Pada Instalasi Farmasi Rs Hermina Grand Wisata, Nur Fadilah Dewi, Vinca Alba Elsyifa Qolbiyah
Perencanaan Pemesanan Obat Dengan Perhitungan Eoq Dan Rop Pada Instalasi Farmasi Rs Hermina Grand Wisata, Nur Fadilah Dewi, Vinca Alba Elsyifa Qolbiyah
Jurnal Administrasi Bisnis Terapan
Hospital Pharmacy Installation, a unit in a hospital where all pharmaceutical work activities are carried out starting from manufacturing, quality control of pharmaceutical preparations, control of supplies, prescription services, drug information services, counseling, clinical pharmacy in the room to anticipate shortages and stockouts of drugs. using the EOQ (Economic Order Quantity) and ROP (Reorder Point) methods. This study aims to describe the planning for ordering drugs at the Hermina Grand Wisata Hospital pharmacy in 2020. (1) Find out the number of drugs to be ordered using the EOQ calculation. (2) Knowing the time of reordering with the calculation of ROP. …
Critical Mass Of Women On Biotech Corporate Boards And Its Implication For Firm Performance: A Mixed Method Explanatory Sequential Study, Shesh Sharma
Dissertations
This study examined the influence of demographic, functional, and cognitive diversities on firm performance of North American Biotech companies using a mixed method explanatory sequential approach. One-year cross-sectional data of 100 companies was analyzed followed by purposeful semistructured interviews with eight board members from the dataset. The combined results resolved several ambiguities present in the literature regarding board selection, composition, and the correlation of board diversity with firm performance. This study used the well-known market-based financial metric Tobin’s Q to measure firm performance.
The quantitative results showed a dichotomous relationship between gender ratio and Tobin’s Q based on a theoretically …
Implementasi Polis Asuransi Syariah Perjalanan Umrah (Aspu) Yang Diterbitkan Oleh Asosiasi Asuransi Syariah Indonesia (Aasi) Bagi Jemaah Umrah Di Masa Pandemi Covid-19, Erina Octaviani, Fia Fridayanti Adam
Implementasi Polis Asuransi Syariah Perjalanan Umrah (Aspu) Yang Diterbitkan Oleh Asosiasi Asuransi Syariah Indonesia (Aasi) Bagi Jemaah Umrah Di Masa Pandemi Covid-19, Erina Octaviani, Fia Fridayanti Adam
Jurnal Administrasi Bisnis Terapan
Umrah travel insurance was created to provide guarantees for compensation and benefits for Umrah pilgrims who travel for Umrah to the holy land. In this case, the Umrah Travel Sharia Insurance policy does not include a guarantee of protection for Umrah pilgrims affected by Covid-19. This paper discusses the implementation of the ASPU policy during the Covid-19 pandemic which was strengthened through a SWOT analysis. This research was conducted at the Indonesian Sharia Insurance Association using a qualitative descriptive method. Data collection was carried out from January to May 2022, using primary data originating from the return of COVID- 19 …
Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati
Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati
Jurnal Administrasi Bisnis Terapan
There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …
Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu
Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu
Jurnal Administrasi Bisnis Terapan
Public Relations activities are needed by companies in improving the company's image. One of the important strategies that can be used in a business company in order to achieve the main goal of increasing sales is to use the Marketing Public Relations strategy. With the Marketing Public Relations strategy, the company gets the desired image. In this study, we will look at the Marketing Public Relations strategy carried out by PT Barakah Medika Nusantara to improve the company's image. The purpose of this research is to get an overview in the implementation of the Marketing Public Relations strategy to improve …
Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty
Jurnal Administrasi Bisnis Terapan
The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …