Vol 6 No 1 (2026)

Articles

• Determinants of tax avoidance with independent commissioners as a moderating variable

  Fitra Wansyah Zuhri, Iman Indrafana Kusuma Hasbullah

  1-11

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• The Impact of excise tariff increases on state revenue

  Ario Seno Nugroho, Indri Riesfandiari, Diah Zahi Ambarwati, Chandra Pratama

  12-19

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• Delayering the reference coal price to maximize coal non-tax state revenue

  Muhammad Za'im

  20-36

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• Integration of information systems, accounting applications, and taxation systems: Building an integrated digital financial ecosystem

  Yongky Rangga Yuda Nugraha

  37-46

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• Capital intensity, capital structure, and tax avoidance as determinants of manufacturing firm value on the Indonesia Stock Exchange

  Fida Wahyu Septian, Praptiningsih Praptiningsih

  47-59

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