Vol. 3 No. 4 (2023)

Articles

• Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG

  Kamiliya M.A. Heriana, Raisha A. Rismarina, Audithya Prawita, Jagad Satrio Husein, Ferry

  286-300

  • PDF (Bahasa Indonesia)
  Abstract views: 1496 times |PDF downloaded: 2064 times |

• Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis

  Nafis Dwi Kartiko, Amrie

  301-321

  • PDF (Bahasa Indonesia)
  Abstract views: 473 times |PDF downloaded: 274 times |

• The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra

  Fadlil Usman, Nina Andriana, Muhadi Prabowo, Dini Anggraini

  322-332

  • PDF (Bahasa Indonesia)
  Abstract views: 178 times |PDF downloaded: 141 times |

• The Moderating Role of Company Size on Audit Committee Relations and Tax Avoidance

  Nora Hilmia Primasari, Siti Mutmainah

  333-342

  • PDF (Bahasa Indonesia)
  Abstract views: 209 times |PDF downloaded: 152 times |

• Trade Based Money Laundering Evidence from Indonesia: Cigarette Import Customs Smuggling and Money Laundering

  Aditya Subur Purwana, Muhammad Anshar Syamsuddin, Mardiansyah Mardiansyah

  343-358

  • PDF (Bahasa Indonesia)
  Abstract views: 281 times |PDF downloaded: 287 times |

• The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt

  Amrie, Irfan Fauzi, Muchamad Rizal Pua Geno, Dani Kharismawan Prakosa, Adhitya Jati Purwaka

  359-370

  • PDF (Bahasa Indonesia)
  Abstract views: 242 times |PDF downloaded: 182 times |

• A Proposed Framework For Customs' Transition To Circular Economy

  Imam Tri Wahyudi, Indri Riesfandiari, Muhammad Anshar Syamsuddin

  371-390

  • PDF (Bahasa Indonesia)
  Abstract views: 244 times |PDF downloaded: 174 times |

• Exploring The Impact Of Per Capita Income And Population Size On VAT Revenue In APEC Member Countries

  Muhammad Hafiz Fadhilah, Suparna Wijaya

  391-401

  • PDF (Bahasa Indonesia)
  Abstract views: 249 times |PDF downloaded: 130 times |

• Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable

  Yuninda Anggraini Putri, Suparna Wijaya

  402-422

  • PDF (Bahasa Indonesia)
  Abstract views: 219 times |PDF downloaded: 171 times |

• Effect Of Industry And Service Sectors On Goods And Services Tax Revenue In The G20: Per Capita Income As A Moderator

  Dhinnessa Prabowo, Suparna Wijaya

  423-431

  • PDF (Bahasa Indonesia)
  Abstract views: 298 times |PDF downloaded: 150 times |