Vol. 6 No. 6 (2026)

Articles

• The effect of capital intensity, earnings management and independent commissioners on tax avoidance

  Nila Senny, Suparna Wijaya

  322-335

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• Sustainability reporting and greenwashing: Implications for transparency and firm value A systematic literature review

  Sevia Dian Saraswati, Ferry Irawan, Anda Dwiharyadi

  336-351

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• Determinants of tax evasion: A systematic literature review

  Niken Safitri, Muhammad Zaky

  352-369

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• Developing an integrated multidimensional tax compliance framework A qualitative study of professional ethics, tax awareness and public trust, good tax governance, the roles of accountants and auditors, and corporate social responsibility

  Alvin David P Sitorus, Amelia Azwar, Donna Uli Nainggolan, Indra Pahala

  370-377

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• Three regimes, one Roof: an integrated substance-testing framework for PBJT, final income tax, and VAT on digital accommodation platforms in Indonesia

  Dhian Adhetiya Safitra, Debby Tamara Tambunan

  378-389

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• The effect of audit quality and institutional ownership on tax avoidance in industrial sector companies

  Shellina Fatimah Sebrina, Linda Santioso

  390-400

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