Vol. 6 No. 5 (2026)

Articles

• Optimization of limit value determination in the context of disposal of state property through auction at the Indonesian Audit Board (BPK RI) Representative Office in Jambi Province

  Syerlin Juwita, Arif Nugrahanto

  264-275

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• The effect of debt covenant and tunneling incentive on tax avoidance: The moderating role of firm size in mining companies

  Damastu Tigo Prakoso, Diana Sari

  276-287

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• The effect of corporate income tax rates, leverage, and inventory intensity on tax avoidance

  Ni Kadek Santika Dewi, Subagio Subagio

  288-302

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• The effect of tax awareness, tax socialization, tax service quality, and tax digitalization on tax compliance among Micro, Small, and Medium Enterprises (MSMEs)

  Nicholas Ananda Setyawan, Bagas Johantri

  303-311

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• The role of profitability and thin capitalization in shaping tax avoidance behavior among IDX-listed mining companies

  Nindia Innekeputri, Sufiyati Sufiyati

  312-321

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