Vol. 4 No. 9 (2024)

Articles

• Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office

  Nindia Innekeputri, Irwan Aribowo

  1076-1086

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  Abstract views: 174 times |PDF downloaded: 99 times |

• International tax dispute resolution through mutual agreement procedure in Indonesia: Past, present, and future

  Defi Defi

  1087-1106

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  Abstract views: 267 times |PDF downloaded: 241 times |

• Can reducing corporate income tax rates decrease tax avoidance?

  Satria Yudha Nugraha, Yehezkiel Victor Saud, Amrie Firmansyah

  1107-1116

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  Abstract views: 258 times |PDF downloaded: 126 times |

• MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization

  Vivian Angelina, Veronica Jayanto, Amrie Firmansyah, Estralita Trisnawati

  1117-1125

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  Abstract views: 157 times |PDF downloaded: 82 times |

• The influence of tax knowledge, tax awareness, and tax morality on tax compliance of MSMEs in the Kebon Bawang Urban Village, North Jakarta

  Rendy Farrel Izdhihar, Deden Tarmidi

  1126-1136

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  Abstract views: 173 times |PDF downloaded: 148 times |

• Analysis of interest expense deduction in transfer pricing dispute in Indonesia

  Nasikhudin Nasikhudin, Supriyadi Supriyadi

  1137-1148

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  Abstract views: 237 times |PDF downloaded: 126 times |

• Income tax withholding for Indonesian workers abroad: An observation analysis

  Hasan Hasan, Deden Tarmidi, Taufik Akbar

  1149-1156

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  Abstract views: 109 times |PDF downloaded: 50 times |

• Strategic partnerships in the implementation of bonded recycling zones to support circular economy in Banten, Indonesia

  Imam Tri Wahyudi, Indri Riesfandiari, Agustyan Umardani, Tony Nuryanto, Firman Firman

  1157-1170

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  Abstract views: 114 times |PDF downloaded: 63 times |

• Analysis of financial and non-financial aspects in determination of transfer pricing

  Silva Fahsya Abdulrachman Soap, Annisa Aulia Djati, Vania Regina Grace, Destiana Amelia Putri, Najla Huwaida, Suparna Wijaya

  1171-1183

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  Abstract views: 291 times |PDF downloaded: 107 times |

• The role of sanctions and incentives in improving tax enforcement: A comparative study of developing countries

  Devira Kusuma Putri, Lingga Sekar Arum, Nickyta Arcindy Duha, Harfakhriz Raisyah, Fransiskus Junior, Suparna Wijaya

  1184-1193

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  Abstract views: 100 times |PDF downloaded: 78 times |