Vol. 4 No. 10 (2024)

Articles

• Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review)

  Supriyadi Supriyadi, Tri Widyastuti, Darmansyah Darmansyah

  1194-1209

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  Abstract views: 174 times |PDF downloaded: 155 times |

• Analysis of research trends on tax morale in indexed journals in Indonesia

  Muhammad Akbar Libran, Muhammad Rizky Ramadhan, Alfi Syahrin, Fathur Satria Saputra, Hans Nehemia Natanail Purba, Suparna Wijaya

  1210-1226

  • PDF
  Abstract views: 296 times |PDF downloaded: 145 times |

• Mapping the implementation of carbon tax in Indonesia: Literature review and optimisation strategies

  Dewangga Rexipal, Agnes Novita Mega Putri Santoso, Ammar Ramadhan, Ridho Maulana

  1227-1240

  • PDF
  Abstract views: 182 times |PDF downloaded: 94 times |

• Optimizing VAT threshold: The key to improving VAT performance

  Arya Putri Maharani

  1241-1250

  • PDF
  Abstract views: 154 times |PDF downloaded: 124 times |

• Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines

  Hadwimantoro Hadwimantoro

  1251-1262

  • PDF
  Abstract views: 90 times |PDF downloaded: 54 times |

• The implementation of carbon tax as an emission reduction instrument policy in the Nordic countries: Pigovian tax effect analysis

  Rafly Surya Wibowo, Maal Naylah

  1262-1272

  • PDF
  Abstract views: 150 times |PDF downloaded: 103 times |

• Harnessing SSB tax for health and economic prosperity: A Path to sustainable growth

  Abdullah Aziz Alaika, Amrie Firmansyah

  1273-1286

  • PDF
  Abstract views: 157 times |PDF downloaded: 102 times |

• Burp tax: Regulation and revenue potential in Indonesia

  Muhammad Ihsan, Devina Aurellia Rakasiwi

  1287-1303

  • PDF
  Abstract views: 85 times |PDF downloaded: 66 times |

• Optimizing provincial tax compliance: Implementing good corporate governance pillars

  Anggit Kuncoro Aji, Ilham Permadana, Amrie Firmansyah

  1304-1322

  • PDF
  Abstract views: 164 times |PDF downloaded: 112 times |

• The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax

  Lutfia Rizkyatul Akbar, Rita Sugiarti

  1323-1331

  • PDF
  Abstract views: 59 times |PDF downloaded: 52 times |