Vol 6 No 11 (2026)

Articles

• Does coretax work? Evaluating system, information, and service quality on taxpayer compliance intention

  Aldi Marwansyah, Khusnaini Khusnaini

  782-793

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• Legal boundaries of transfer pricing in royalty payments to foreign affiliates An analysis of tax avoidance and tax crimes under Indonesian tax law

  Teguh Purwanto, Sujono Sujono

  794-800

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• Optimizing family taxation and its limits The family tax unit, the MSME regime, and gender in Indonesia

  Aldhita Triasmoro Rahardjo, Rystahati Kusumawardani

  801-818

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• The influence of system quality, information quality, service quality, and social influence on user satisfaction of coretax A case study on the perception of tax consultants in Bandung

  Annisa Salmaa Shafira, Sony Devano

  819-832

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• Thin capitalization and tax avoidance: The moderating role of independent commissioners

  Davi Judha Darmawan, Amrie Firmansyah

  833-847

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• Analysis of adaptive strategies of tax consultants in tax audits and disputes based on Henry Mintzberg's 5P strategy theory

  Salsabila Khaira Wibowo, Mey Lina Hamid

  848-860

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