Vol 3 No 4 (2023)

Articles

• Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG

  Kamiliya M.A. Heriana, Raisha A. Rismarina, Audithya Prawita, Jagad Satrio Husein, Ferry Irawan

  286-300

  • PDF
  Abstract views: 1496 times |PDF downloaded: 2064 times |

• Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis

  Nafis Dwi Kartiko, Amrie Firmansyah

  301-321

  • PDF
  Abstract views: 473 times |PDF downloaded: 274 times |

• The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra

  Fadlil Usman, Nina Andriana, Muhadi Prabowo, Dini Anggraini

  322-332

  • PDF
  Abstract views: 178 times |PDF downloaded: 141 times |

• The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance

  Nora Hilmia Primasari, Siti Mutmainah

  333-342

  • PDF
  Abstract views: 209 times |PDF downloaded: 152 times |

• Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering

  Aditya Subur Purwana, Muhammad Anshar Syamsuddin, Mardiansyah Mardiansyah

  343-358

  • PDF
  Abstract views: 281 times |PDF downloaded: 287 times |

• The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt

  Amrie Firmansyah, Irfan Fauzi, Muchamad Rizal Pua Geno, Dani Kharismawan Prakosa, Adhitya Jati Purwaka

  359-370

  • PDF
  Abstract views: 242 times |PDF downloaded: 182 times |

• A Proposed Framework For Customs' Transition To Circular Economy

  Imam Tri Wahyudi, Indri Riesfandiari, Muhammad Anshar Syamsuddin

  371-390

  • PDF
  Abstract views: 244 times |PDF downloaded: 174 times |

• Exploring The Impact Of Per Capita Income And Population Size On VAT Revenue In APEC Member Countries

  Muhammad Hafiz Fadhilah, Suparna Wijaya

  391-401

  • PDF
  Abstract views: 249 times |PDF downloaded: 130 times |

• Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable

  Yuninda Anggraini Putri, Suparna Wijaya

  402-422

  • PDF
  Abstract views: 219 times |PDF downloaded: 171 times |

• Effect Of Industry And Service Sectors On Goods And Services Tax Revenue In The G20: Per Capita Income As A Moderator

  Dhinnessa Prabowo, Suparna Wijaya

  423-431

  • PDF
  Abstract views: 298 times |PDF downloaded: 150 times |