Vol. 6 No. 8 (2026)

Articles

• Implementation of local tax audits and local tax collection at the Regional Revenue Agency of Bengkulu City

  Dian Anggraini, Andri Marfiana

  510-526

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• Greenwashing and tax avoidance: Does intellectual capital moderate the relationship?

  Sailendra Sailendra, Shanti

  527-537

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• The effect of transfer pricing and foreign ownership on tax avoidance in consumer non-cyclicals sector companies

  Siti Najmi Choiria, Agus Puji Priyono

  538-550

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• The effect of tax planning and profitability on firm value: A study of manufacturing companies in the industrial goods subsector

  Tania Ananta Dewi, Edi Jaenudin, Ken Paramitha Aryana

  551-560

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• Analysis of the strategy for selecting Value Added Tax (VAT) overpayment refund mechanism in a coal trading company

  Arifa Febriani, Rosyani Muthya

  561-581

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• The effect of transfer pricing and tax leverage on tax avoidance in the energy sector

  Amanda Elisabech Simanjuntak, Suparna Wijaya

  582-590

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