Vol. 6 No. 10 (2026)

Articles

• Legal analysis of VAT on foreclosed collateral: Tax Court decisions versus Finance Minister Regulation 41/2023

  Adhy Kusuma Putra, Sujono Sujono

  691-700

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• The influence of intangible assets intensity and related-party transactions on tax aggressiveness Empirical study of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange

  Muhammad Januar Rohimulloh, Runita Arum Kanti

  701-713

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• Determinants of tax compliance in the digital era: A systematic literature review on tax literacy, perceived tax fairness, and digital tax systems

  Muhammad Rizky Pradhana, Ferly Hasfrian, Annathasia Puji Erasashanti

  714-727

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• Synthesis of empirical evidence on the relationship of tax planning and thin capitalization with tax avoidance: A systematic review of companies listed on the Indonesia Stock Exchange

  Debora Kalangit, Vini Zulqoidah Malik, Annathasia Puji Erasashanti

  728-740

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• The effect of profitability, leverage, and liquidity on tax avoidance among banking companies

  Nisa Salsa Putri, Cepi Saepuloh

  741-757

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• Redesigning post audit oversight in Indonesia's digital tax architechture: Behavioural compliance integration and the coretax system

  Irwan Aribowo, I Gede Komang Chahya Bayu Anta Kusuma, Supriyadi Supriyadi

  758-770

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• Related party transactions in financial reporting and advanced taxation: A systematic literature review

  Supriono Supriono, Ervando Yosua Tarigan, Andi Rachmanda, Deden Tarmidi

  771-781

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