Vol. 5 No. 12 (2025)
Articles
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The Eefect of independent commissioner, related party transactions, and firm leverage on tax avoidance
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Alignment of non-tax state revenue regulations with sustainable development goals in Indonesia
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Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS
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Digital finance platform: Synergy between accounting applications and modern tax systems
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Governing transfer pricing aggressiveness in Indonesia: A systematic review of tax regulatory design and enforcement challenges
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Dwell time variability at Tanjung Perak Port: A cargo flow analysis based on terminal operators
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Transfer pricing in corporate economics perspective: Empirical evidence on the role of interest expenses, R&D investment, total assets, and intangible assets
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A comparative analysis of transfer pricing regulation in Indonesia and Malaysia
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Back to basics: Upholding four fundamental tax principles for Indonesia’s fiscal independence
