Vol 5 No 12 (2025)

Articles

• The efect of independent commissioner, related party transactions, and firm leverage on tax avoidance

  Nafisah Aulia Firdauzi, Dwi Septiani

  1343-1351

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• Alignment of non-tax state revenue regulations with sustainable development goals in Indonesia

  Amrie Firmansyah, Puji Wibowo

  1352-1368

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• Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS

  Amrie Firmansyah, Puji Wibowo

  1369-1382

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• Digital finance platform: Synergy between accounting applications and modern tax systems

  Yongky Rangga Yuda Nugraha, Hana Nurdina

  1383-1391

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• Governing transfer pricing aggressiveness in Indonesia: A systematic review of tax regulatory design and enforcement challenges

  Supriyadi Supriyadi, I Gede Komang Chahya Bayu Anta Kusuma

  1392-1401

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• Dwell time variability at Tanjung Perak Port: A cargo flow analysis based on terminal operators

  Muhammad Anshar Syamsuddin, Aditya Subur Purwana, Ilham Majid

  1402-1409

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• Transfer pricing in corporate economics perspective: Empirical evidence on the role of interest expenses, R&D investment, total assets, and intangible assets

  Sakti Prabowo, Andri Marfiana, Suparna Wijaya, Ferry Irawan

  1410-1421

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• A comparative analysis of transfer pricing regulation in Indonesia and Malaysia

  Ferry Irawan, Roshaiza Taha

  1422-1431

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• Back to basics: Upholding four fundamental tax principles for Indonesia’s fiscal independence

  Suhut Tumpal Sinaga

  1432-1443

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