Vol 3 No 3 (2023)

Articles

• Moderasi Keterbukaan Perdagangan Pada Pendapatan Per Kapita Dan Foreign Direct Investment Terhadap Penerimaan Pajak Di ASEAN-5

  Dian Irsalina Listikarini, Suparna Wijaya

  145-159

  • PDF
  Abstract views: 565 times |PDF downloaded: 299 times |

• Pengaruh Sektor Jasa Dan Pendapatan Per Kapita Terhadap Penerimaan Pajak Yang Dimoderasi Variabel Pengendalian Korupsi

  Evan Harlan, Suparna Wijaya

  160-172

  • PDF
  Abstract views: 435 times |PDF downloaded: 333 times |

• Persepsi Wajib Pajak Orang Pribadi Terkait Wacana Pengenaan Pajak Penghasilan Terhadap Objek Natura/Kenikmatan

  Fayiz Arif Raharjo, Hasnawati Hasnawati

  173-191

  • PDF
  Abstract views: 1458 times |PDF downloaded: 1146 times |

• Faktor Demografi Terhadap Perilaku Kepatuhan Wajib Pajak Dengan Norma Sosial Sebagai Variabel Intervening

  Nora Hilmia Primasari

  192-205

  • PDF
  Abstract views: 409 times |PDF downloaded: 440 times |

• Analisis Faktor Internal Dan Ekternal Terhadap Tax Compliance Penyetoran SPT Masa Studi Empiris Pada Pengusaha Kena Pajak Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Mataram

  Lalu Takdir Jumaidi, Iman Waskito, Baiq Anggun Hilendri L

  206-222

  • PDF
  Abstract views: 224 times |PDF downloaded: 254 times |

• Pemanfaatan Data Eksternal SIUPAL Dalam Penelitian Kepatuhan Material Wajib Pajak (Studi Kasus Kantor Wilayah DJP ABC)

  Waidatin Nur Azizah

  223-237

  • PDF
  Abstract views: 295 times |PDF downloaded: 231 times |

• Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan

  Felicia Kiki Simanjaya, Elok Heniwati

  238-250

  • PDF
  Abstract views: 174 times |PDF downloaded: 131 times |

• Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency

  Galih Wicaksono, Yeni Puspita, Lilis Setyaningsih, Boedijono Boedijono

  251-261

  • PDF
  Abstract views: 257 times |PDF downloaded: 162 times |

• The Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value

  Ardian Azmi Hasibuan, Amrie Firmansyah

  262-273

  • PDF
  Abstract views: 536 times |PDF downloaded: 324 times |

• Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance

  Amrie Firmansyah, Muchamad Rizal Pua Geno, Dani Kharismawan Prakosa, Pria Aji Pamungkas, Adhitya Jati Purwaka

  274-285

  • PDF
  Abstract views: 336 times |PDF downloaded: 243 times |