Vol 5 No 3 (2025)

Articles

• Dual benefits? Examining how carbon tax influences green investment and government revenue in Indonesia and China

  Ahmad Taufiq, Munasiron Miftah, Jubaedah Jubaedah

  267-281

  • PDF (English)
  Abstract views: 91 times |PDF downloaded: 25 times |

• Implementation of information technology utilization in improving the service quality of Kring Pajak

  Irvan Jawahir, Rahayu Tristiyanti, Tri Wijayanti, Dahlifah Dahlifah, Lies Zulfiati

  282-294

  • PDF (English)
  Abstract views: 49 times |PDF downloaded: 18 times |

• The influence of corporate governance on tax avoidance and earning management

  Hilal Syafa’at, Agung Dinarjito

  295-313

  • PDF (English)
  Abstract views: 39 times |PDF downloaded: 28 times |

• The influence of ESG, profitability, and leverage on firm value with tax avoidance as an intervening

  Fany Yulinda

  314-324

  • PDF (English)
  Abstract views: 34 times |PDF downloaded: 21 times |

• The compliance ecosystem: Integrating personal, social, and institutional factors in income tax compliance

  Suparna Wijaya, Nisrina Daryatinnisa, Rizki Sahrul Romadon, Rifda Nisrina Zikri, Sevina Nurul Amelia, Vania Patricia Quinnita

  325-335

  • PDF (English)
  Abstract views: 82 times |PDF downloaded: 15 times |

• The knowledge advantage: Revolutionizing tax compliance in the MSME sector

  Suparna Wijaya, Selvina Nurhastuti, Dhiya Hanifah, Raihan Ramadhan, Amellisa Devana Chalista, Nabila Luthfianti

  336-351

  • PDF (English)
  Abstract views: 58 times |PDF downloaded: 13 times |

• Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits

  Kelvin Saputra, Deden Tarmidi

  352-369

  • PDF (English)
  Abstract views: 37 times |PDF downloaded: 22 times |

• ESG risk and tax avoidance: Signaling insights from Indonesian public firms

  Amrie Firmansyah, Helmi Putra Pratama, Musyaffa Falma Valensa

  370-380

  • PDF (English)
  Abstract views: 144 times |PDF downloaded: 33 times |

• The influence of institutional ownership, independent commissioners, and capital intensity on tax avoidance: Evidence from LQ45 non-bank companies in Indonesia

  Aliza Rachma Aulia, Ferry Irawan

  381-395

  • PDF (English)
  Abstract views: 71 times |PDF downloaded: 35 times |

• The influence of financial distress, board gender diversity, and CEO profile on tax aggressiveness

  Maharani Yasniar, Ferry Irawan

  396-417

  • PDF (English)
  Abstract views: 31 times |PDF downloaded: 12 times |