Vol. 6 No. 2 (2026)

Articles

• The role of institutional ownership in moderating financial distress and sales growth on tax avoidance

  Muhammad Khahil Elvin, Rahmasari Fahria

  60-71

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• The effect of profitability and executive characteristics on corporate tax avoidance

  Novina Anggi Pristyanti, Bunga Anisah Harared

  72-79

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• The impact of motor vehicle tax stimulus (sanction amnesty) for tax compliance

  Hendra Susanto

  80-92

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• Determining taxpayers' intentions in participating in the tax amnesty program: A mediation analysis of personal norms and moderation of trust in the government

  Gede Krisnanda Tyastika Canis, Andri Marfiana

  93-107

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• The substance over form principle in Indonesia: Strengthening GAAR to combat tax avoidance

  Jessyca Wulandari, Maria R.U.D. Tambunan

  108-125

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