Vol. 4 No. 4 (2024)

Articles

• The Threat Of Tax Avoidance By Multinational Companies Through Profit Shifting

  Lira Wigiana, Steph Subanidja, Edy Supriyadi

  408-423

  • PDF
  Abstract views: 435 times |PDF downloaded: 224 times |

• The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

  Andri Marfiana, Rizky Aji Santoso

  424-439

  • PDF
  Abstract views: 229 times |PDF downloaded: 165 times |

• Effect Of Financial Distress On Tax Aggressiveness With Company Reputation As A Moderating Variable

  Suparna Wijaya, Naili Luthfi Syarifah

  440-453

  • PDF
  Abstract views: 287 times |PDF downloaded: 161 times |

• Impact Of Natural Disaster On Local Tax Revenue

  Bima Satria Anugerah, Suparna Wijaya

  454-465

  • PDF
  Abstract views: 225 times |PDF downloaded: 136 times |

• Does Independent Commissioner Decrease The Positive Association Between Transfer Pricing And Tax Avoidance?

  M. Rafli Deviansyah, Edi Nugroho, Amrie Firmansyah

  466-475

  • PDF
  Abstract views: 421 times |PDF downloaded: 201 times |

• Understanding The Influence Of Shadow Economy And Foreign Direct Investment On Corporate Tax Revenue In Latin America: The Moderating effect Of Corruption Control

  Yordan Wiguna, Suparna Wijaya

  476-489

  • PDF
  Abstract views: 248 times |PDF downloaded: 214 times |

• Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply?

  Diah Oktavia Hapsari, Puji Wibowo

  490-505

  • PDF
  Abstract views: 218 times |PDF downloaded: 161 times |

• The Impact of Tax Planning, Profitability, and Leverage on the Value of Listed Logistics Companies

  Alvin David P Sitorus, Deden Tarmidi

  506-512

  • PDF
  Abstract views: 167 times |PDF downloaded: 181 times |

• Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?

  Amalia Yusrifalda, Davi Judha Darmawan, Amrie Firmansyah

  513-525

  • PDF
  Abstract views: 265 times |PDF downloaded: 169 times |

• The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter?

  Dewi Khalimatus Sa’diyyah, Reyhan Herwanda, Amrie Firmansyah

  526-532

  • PDF
  Abstract views: 289 times |PDF downloaded: 186 times |