Purpose: Based on the liquidity ratios, profitability ratios, solvency ratios, and activity ratios of digital startup businesses listed on the Indonesia Stock Exchange in 2017–2021, this study seeks to ascertain the impact of financial performance the value of a firm. Research methodology: Purposive sampling was utilized in this study to narrow down the sample until a final sample of 12 firms was chosen. It became clear that the study data were typically dispersed during the observation time.  No variables departed from the conventional assumptions according to the test of normality, test of multicollinearity, test of heteroscedasticity, and test of autocorrelation. This demonstrates that the multiple-linear regression equation model's criteria were satisfied by the data that was provided. Results: The study's findings demonstrate that while the activity ratio has a considerable positive impact on business value, the liquidity ratio, profitability ratio, and solvency ratio do not. Limitations: The year of observation is still fairly short and there are only four independent variables. Contribution: This study is anticipated to be helpful for investors in making decisions, researchers in expanding their knowledge, and businesses in formulating regulations.

Purpose: The COVID-19 epidemic has had a devastating impact on the international economy, particularly in Indonesia. The hospitality, dining, and tourism sectors are some of those most impacted by the COVID-19 pandemic. The impact of profitability, leverage, capital structure, and dividend policy as moderating variables on firm value is investigated in this study for companies in the hotel, restaurant, and tourism sub-sector listed on the Indonesian stock exchange between 2016 and 2021. Method: With data from the Indonesian stock exchange from 2016 to 2021, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 15 businesses that fit the bill. Results: The findings in 15 companies show that profitability has no effect on firm value, with a significance value of 0,584; leverage has no effect on firm value, with a significance value of 0,896; capital structure has no effect on firm value, with a significance value of 0,122; dividend policy is able to moderate profitability on firm value, with a significance value of 0,025; dividend policy is unable to moderate the effect of leverage; and capital structure has no effect on firm value. Limitations: This study only uses the variables of profitability, leverage, capital structure, dividend policy to explain the variable value of the company, with a sample of companies in the hotel, restaurant and tourism sub-sector listed on the Indonesian stock exchange during 2016-2021. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about profitability, debt, and capital structure can also utilize this research's findings as knowledge so they can act right away to keep their operations going in the future.

Purpose: The objective of this study was to investigate the impact of tax reforms on economic growth of Nigeria. Methodology: This study adopted time series strategy basically concerned with how to perform impact analysis on already existing data. Secondary data were used in this study. However, relevant data for the study were obtained from Central Bank of Nigeria (CBN) Statistical Bulletins, Federal Inland Revenue Services Bulletins, and the World Bank, using judgmental sampling technique, a sample of 21 years’ period from 2000 to 2021. Regression analysis technique was used to measure the effects of the predictor variables on the criterion variables. This study used estimated technique of both descriptive statistics and Ordinary least square (OLS) regression analysis method with the help of Statistical Package for Social Sciences (SPSS 25). Results: The researcher revealed that there is a positive significant impact of VAT, CIT, & PPT on RGDP in Nigeria among other things. Therefore, the researcher established that there is a significant positive impact of tax reforms on Nigeria’s economic growth. Contribution: The study's researcher suggested that policymakers should focus on boosting the productive capacity of the economy by reforming the tax code to prioritize economic growth and opportunity, government should expand the tax yield through improved tax administration system. This is because of the danger of over-reliance on crude oil export receipts to drive the economy among other things. Limitations: One of the limitations encountered in this study is that the chosen sample size was limited to one economy in Africa which is Nigeria.