Volume 32, Number 1 (2025)

Forewords

This edition of the journal presents a diverse collection of research articles that explore critical themes in public governance, social entrepreneurship, taxation, consumer behavior, and tax administration. Each contribution offers valuable insights into contemporary challenges and opportunities within its respective field.

The issue opens with an examination of relational governance and power dynamics in public infrastructure projects, highlighting the complexities of contracting for public delivery. Following this, a study on social entrepreneurship delves into the role of outcome expectations in bridging experience and intention among creative economy actors, providing a nuanced understanding of motivational factors in this sector.

The discussion then shifts to the realm of taxation, with an analysis of local tax regulations and the potential for green tax implementation in Indonesia, offering policy recommendations for sustainable fiscal practices. Another article explores the emotional impact of narrative video advertising on consumer involvement and brand attachment, shedding light on effective marketing strategies in the digital age.

Concluding the edition, a study on tax administration evaluates the roles of Indonesia’s State Revenue Authority, proposing measures to enhance performance and efficiency in revenue collection.

Together, these articles reflect the journal’s commitment to fostering interdisciplinary dialogue and advancing knowledge in business and governance. We extend our gratitude to the authors for their rigorous research and to the readers for their continued engagement.