Analyzing the Influence of Intellectual Capital, Human Capital, AI Integration, and Tax Incentives on Company Growth

Bilqis Tarwiyah

doi:10.59059/maslahah.v2i1.1143

Authors

Bilqis Tarwiyah Sinar Cipta Solusi

DOI:

https://doi.org/10.59059/maslahah.v2i1.1143

Keywords:

Intellectual Capital, Human Capital, Company Growth

Abstract

This qualitative research aims to investigate the intricate interplay between intellectual capital, human capital, AI integration, and tax incentives concerning company growth. Employing a holistic approach, the study conceptualizes a comprehensive model to understand the dynamic relationships among these variables. Through purposive sampling, data are gathered from a diverse range of companies across industries. Utilizing thematic analysis, the data is systematically scrutinized to unveil patterns and insights. Preliminary findings suggest that intellectual capital and human capital serve as crucial drivers, augmented by the strategic integration of AI and favorable tax incentives. The study contributes to a nuanced understanding of the factors influencing company growth in the contemporary business landscape.

References

Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120.

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.

Braun, V., & Clarke, V. (2019). Reflecting on reflexive thematic analysis. Qualitative Research in Sport, Exercise and Health, 11(4), 589–597.

Brynjolfsson, E., & McAfee, A. (2017). The Business of Artificial Intelligence. Harvard Business Review, 95(1), 237–249.

Bughin, J., Hazan, E., Ramaswamy, S., Chui, M., Allas, T., Dahlström, P., Henke, N. (2017). Artificial Intelligence: The Next Digital Frontier? McKinsey Global Institute. Retrieved from https://www.mckinsey.com/~/media/McKinsey/Industries/Advanced%20Electronics/Our%20Insights/How%20artificial%20intelligence%20can%20deliver%20real%20value%20to%20companies/MGI-Artificial-Intelligence-Discussion-paper.ashx

Chen, Y. S., et al. (2005). Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital, 6(2), 195–212.

Chirico, A., & Nicodano, G. (2012). Taxation, corporate investment, and financing decisions: A general equilibrium approach. Journal of Public Economics, 96(11-12), 935–942.

Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.

Davenport, T. H., & Ronanki, R. (2018). Artificial Intelligence for the Real World. Harvard Business Review, 96(1), 108–116.

Desai, M. A., & Goolsbee, A. (2004). Investment, overhang, and tax policy. Brookings Papers on Economic Activity, 2004(2), 285–355.

Dharmapala, D. (2014). What do we know about base erosion and profit shifting? A review of the empirical literature. Fiscal Studies, 35(4), 421–448.

Djap, W., Hermawati, O., Irawan, D., Lie, R., & Mustikasiwi, A. (2022). The Role of Transformational Leadership, Human Capital, and Job Satisfaction in Influencing Organizaional Citizenship Behavior of Volunteers at The Buddhist Tzu Chi Foundation. Jurnal Religi : Jurnal Studi Agama-Agama, 18(02), 1412–2634. https://doi.org/10.14421/rejusta.2022.1802-04

Edvinsson, L., & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. HarperBusiness.

Feld, L. P., & Heckemeyer, J. H. (2011). FDI and taxation: A meta-study. Journal of Economic Surveys, 25(2), 233–272.

Goolsbee, A. (2006). The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data. Journal of Public Economics, 90(6–7), 1233–1252.

Guest, G., et al. (2006). How many interviews are enough? An experiment with data saturation and variability. Field Methods, 18(1), 59–82.

Huselid, M. A. (1995). The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of Management Journal, 38(3), 635–672.

Irawan, D., Prabowo, H., Kuncoro, E. A., & Thoha, N. (2021a). Operational Resilience and Human Capital Toward Corporate Sustainable Longevity in Indonesian “Jamu” Industry. Journal of Asian Finance, Economics and Business, 8(3), 1035–1044. https://doi.org/10.13106/jafeb.2021.vol8.no3.1035

Irawan, D., Prabowo, H., Kuncoro, E. A., & Thoha, N. (2021b). The Moderating Role of Human Capital on the Operational Resilience and Strategic Orientation to Corporate Sustainable Longevity through Innovation Performance: Evidence from Indonesian Jamu Companies. Psychology and Education Journal, 58(4), 2799–2814. http://psychologyandeducation.net/pae/index.php/pae/article/view/5083/4432

Li, S., & Liu, Q. (2020). The impact of artificial intelligence on innovation: An empirical study of patent data. Technological Forecasting and Social Change, 155, 119956.

Liu, L., & Altshuler, R. (2013). Measuring the burden of the corporate income tax under imperfect competition. American Economic Journal: Economic Policy, 5(1), 184–214.

Muhammad & Gulo, F. R. (2022). Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekonomika, 6(2), 424–439. https://garuda.kemdikbud.go.id/journal/view/21635

Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Long Range Planning, 30(3), 413–426.

Saunders, M. N., et al. (2018). Research methods for business students. Pearson Education Limited.

Seidman, I. (2013). Interviewing as qualitative research: A guide for researchers in education and the social sciences. Teachers College Press.

Stewart, T. A. (1997). Intellectual capital: The new wealth of organizations. Currency Doubleday.

Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management Journal, 48(3), 450–463.

Patton, M. Q. (2002). Qualitative research and evaluation methods. Sage Publications.

Qiu, Y., et al. (2020). How does artificial intelligence affect firm innovation? Journal of Business Research, 114, 320–330.

Wright, P. M., et al. (1994). Human resources and sustained competitive advantage: A resource-based perspective. International Journal of Human Resource Management, 5(2), 301–326.

Yulianti, G., Benardi, Permana, N., Ayu, F., & Wijayanti, K. (2023). Transformasi Pendidikan Indonesia : Menerapkan Potensi Kecerdasan Buatan. JISMA, 02(06), 102–106. https://doi.org/https://doi.org/10.4444/jisma.v2i6.1076