This study aims to investigate the effect of macroeconomic variables such as gross domestic product (GDP) and interest rate of Bank Indonesia toward dividend policy through return on assets (ROA). The population in this study is the Property and Real Estate Company Sector listed on Indonesian Stock Exchange (IDX) which amounted to 48 companies. While the sampling is done by using purposive sampling approach so that the sample in this research is determined 10 Company. Data analysis techniques use multiple linear regression. The result of this study shows that GDP growth rate has a positive effect on firm performance. Interest rate of Bank Indonesia has no significant effect on firm performance. GDP growth rate has a positive effect on dividend policy. Furthermore, interest rate of BI has no significant effect on dividend policy. In addition, firm performance has a positive effect on the dividend policy.

This study investigates the impact of governance factors on tax avoidance, such as foreign ownership, executive incentives, corporate social responsibility, and audit quality. Between 2015 and 2020, the study examined data from conventional banks and non-bank institutions listed on the Indonesia Stock Exchange, with 69 banks and financial entities matching the purposive selection criteria serving as samples using EViews. The results of the study showed that executive incentives had a positive impact on tax avoidance, while foreign ownership had no effect. Corporate social responsibility had a negative impact, and audit quality had a negative impact on tax avoidance. The research discussion highlighted specific tax loopholes and strategies businesses and individuals use to avoid paying taxes and provided insights for policymakers on addressing this issue.

Despite being a crucial source of funding for the government, tax revenue collection in Indonesia has yet to reach its ideal and satisfying level for the economy. Therefore, this study explores the impact of executive incentives, foreign ownership, and transfer pricing on tax avoidance. The conventional banks of Indonesia that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019 are the subject of this study. This study employed a purposive selection technique, with a final sample of 17 banks chosen after screening to ensure they met the requirements of having foreign ownership and not having suffered losses during the study year. The results of this study show that while CEO incentives harm tax avoidance, foreign ownership has a beneficial effect. Furthermore, tax avoidance is not significantly impacted by transfer pricing. The findings of this investigation open the door for accountable authorities in the economy.

Purpose: This study examines the impacts of oil prices and government expenditure on economic growth in the context of Malaysia. Methodology: The time series monthly data from 2000 to 2021 has been considered for this study and examined by the Auto Regressive Distributed Lag (ARDL) model for short and long-run observations. Findings: The finding reveals that the oil price has a favourable impact on both short- and long-term economic growth; hence, Malaysia is practically an oil exporter. Despite the instability of oil prices, the country generates a significant amount from the sector. As oil price rises, economic activities are eventful. The government allocates more funds to various productive areas of the nation from the oil sector-generated revenue. Government expenditure has a considerable positive effect on economic growth in the short and long run. Practical Implications: The investigation results indicate that oil prices and government expenditure favourably impact Malaysia's economy in the short and long term. Originality/Value: Based on the data, policymakers could re-evaluate government expenditures to lubricate the wheels of economic growth while keeping an eye on the volatility of oil prices, contributing to oil revenues. Keywords: Oil price, government expenditure, economic growth.