Vol 5 No 5 (2025)

Articles

• Determinants of tax avoidance with firm size as a moderating variable

  Andini Neltiani, Rusliyawati Rusliyawati, Juanda Astarani

  594-609

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• User satisfaction analysis of e-filing system in reporting annual tax returns for individual taxpayers

  Balqis Yessa Nurlanda, Akhmad Saebani

  610-623

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• The future of tax services: Coretax as a technology-based breakthrough

  Annur Muhammad Rizky, Muhamad Rifqi Nurhidayat, Muhammad Miftah Babil Yasar

  624-637

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• The effectiveness of sugar tax in controlling sugar consumption

  Rizqi Haniyah, Bagas Johantri, Joko Sustiyo

  638-651

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• Ex ante and ex post approaches in transfer pricing documentation: A review of PMK 172 of 2023 and examination practices by the tax officers

  Ferry Irawan, Galih Gumilang

  652-659

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• Director with foreign experience, CSR, profitability, leverage on tax avoindance: Firm size as moderate

  Winna Pratiwi, Radhi Abdul Halim Rachmat

  660-674

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government

  Andri Marfiana, Tri Widyastuti, Darmansyah Darmansyah

  675-688

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• The impact of corporate governance and the covid-19 crisis on earnings management practices in the tourism sector

  Marcellino Ferdinand Sebastian, Ferry Irawan

  689-703

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• The moderating role of board gender diversity: leverage and tax avoidance

  Jimmy Jimmy, Amrie Firmansyah, Estralita Trisnawati

  704-714

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |

• Investment decisions and firm value: The moderating role of tax avoidance

  Santoso Chandra, Amrie Firmansyah, Estralita Trisnawati

  715-725

  • PDF (English)
  Abstract views: 0 times |PDF downloaded: 0 times |