Vol 5 No 10 (2025)

Articles

• Reconstruction of the supervision system of digital sharia microfinance institutions in Indonesia (2025-2035) to increase tax revenues and reduce poverty in villages

  Agung Budilaksono

  1117-1131

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• The influence of managerial ability and profitability on tax avodance with Environmental, Social, and Governance (ESG) moderation

  Hendra Prasetya Ardianto, Subagio Subagio

  1132-1152

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• Factors affecting the effective tax rate (An empirical study on banking companies listed on the stock exchange during 2019–2023)

  Riandy Rananda, Primandita Fitriandi

  1153-1168

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• Determinants of tax compliance among generation Z: A case study at KPP Pratama Karanganyar

  Affan Chanif Ismail

  1169-1180

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• The influence of entrepreneurial mindset, attitude, and knowledge on business success among MSME entrepreneurs in Jabodetabek

  Khusnaini Khusnaini, Ria Dewi Ambarwati, Dwi Rohayati

  1181-1192

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• The influence of tax literacy and trust in government on students tax compliance intention

  Nadyah Octavia Putri, Masripah Masripah

  1193-1203

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• Ex-ante review of export supervision of nuclear dual-use goods in Indonesia: A risk-based approach between non-proliferation compliance and export performance

  Akhmad Firdiansyah

  1204-1216

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