Vol 6 No 9 (2026)

Articles

• Analysis of the application of income tax on income derived from online gambling activities in Indonesia

  Adila Putri Satyoningsih, Rachmad Utomo

  602-615

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• Resolving regulatory conflicts in VAT disputes: A tax court case study

  Widi Satria Wibawa, Andika Cindy Margareth, Andri Kristiyono, Deden Tarmidi

  616-633

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• Coretax, tax strategy, and tax consultant transformation: from self to monitored assessment

  Ahmad Singgih Febriarto, Hanifa Az Zahra, Robindria Putra, Deden Tarmidi

  634-645

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• Analysis of the fairness of loan interest rates to affiliated parties based on the arm's length principle using the CUTM at PT X

  Dhiva Utami Rahdia, Indri Yuliafitri

  646-659

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• Corporate governance, corporate social responsibility, political connections, and tax avoidance in a developing country: A systematic literature review of Indonesian evidence

  Nandhika Nurfikriansyah, Rafi Fajar Sulistiawan, Annathasia Puji Erasashanti

  660-667

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• The effect of online firestorms and tax regulation complexity on prospective taxpayers' tax compliance intention through tax morale

  Ghozi Okta Buana, Retta Farah Pramesti, Muhammad Dahlan

  668-678

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• Tax knowledge, tax sanctions, and tax digitalization as determinants of taxpayer compliance: A systematic literature review

  Alya Maulida, Lintang Ayu Asmara, Annathasia Puji Erasashanti

  679-690

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