Vol 5 No 4 (2025)

Articles

• Dynamics of fiscal resilience: A comparative analysis of tax buoyancy in South and Southeast Asia

  Suparna Wijaya, Syahra Ghery, Naufal Muhammad Harits, Clara Aulia, Hadijah Hanifah, I Putu Wisnu Ardana

  418-440

  • PDF (English)
  Abstract views: 76 times |PDF downloaded: 28 times |

• Beyond emissions: A comprehensive analysis of carbon tax as a catalyst for environmental and economic transformation in Indonesia

  Suparna Wijaya, Fairuz Geulish Syakirarizki, Salsabila Syahda Adhimar, Maharani Titania, Rona Aliyyah Berlin

  441-461

  • PDF (English)
  Abstract views: 78 times |PDF downloaded: 15 times |

• The impact of shadow economy and government expenditure on tax ratios: Corruption’s role in ASEAN

  Lalu Hizby Briliansyah

  462-474

  • PDF (English)
  Abstract views: 44 times |PDF downloaded: 28 times |

• Fiscal independence and economic growth: A case study of Jember district in 2014-2023

  Begawan Damar Ngesti

  475-495

  • PDF (English)
  Abstract views: 75 times |PDF downloaded: 94 times |

• The influence of religiosity and tax awareness on tax compliance Case study: Pondok Pesantren Daarussalam Depok

  Rita Sugiarti, Lutfia Rizkyatul Akbar, Alin Alianny

  496-508

  • PDF (English)
  Abstract views: 31 times |PDF downloaded: 11 times |

• Does bank risk-taking behavior affect corporate income tax expenses?

  Nafis Dwi Kartiko, Amrie Firmansyah, M. Silahul Mu’min, Muhammad Syariful Anam

  509-526

  • PDF (English)
  Abstract views: 53 times |PDF downloaded: 13 times |

• From hearts to treasury: A systematic review of tax morale's impact on revenue collection

  Alif Sukhairi Wijaya, Ferry Irawan

  527-543

  • PDF (English)
  Abstract views: 40 times |PDF downloaded: 8 times |

• Shadows and shortfalls: Unraveling the relationship between informal economies and fiscal capacity

  Alif Sukhairi Wijaya, Suparna Wijaya

  544-558

  • PDF (English)
  Abstract views: 63 times |PDF downloaded: 10 times |

• Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram

  I Gede Made Artha Dharmakarja, I Gede Komang Chahya Bayu Anta Kusuma, Nina Andriana

  559-577

  • PDF (English)
  Abstract views: 46 times |PDF downloaded: 18 times |

• The influence of institutional ownership, leverage and profitability on tax avoidance: Empirical study on mining sector companies

  Marcho Agusta, Feber Sormin

  578-593

  • PDF (English)
  Abstract views: 3 times |PDF downloaded: 2 times |