Vol. 4 No. 11 (2024)

Articles

• The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students

  Muhamad Refkhi Al Aqilah, Arya Putri Maharani, Devitama Patria Nagara, Gabiela Gumilang, Meithasya Putri Sutanto, Prayoga Setiawan, Rachmad Utomo

  1332-1344

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  Abstract views: 307 times |PDF downloaded: 161 times |

• The influence of tax burden, intangible assets, and foreign ownership on transfer pricing policies

  Nur Aisah Eka Pratiwi, Indra Wadi

  1345-1353

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  Abstract views: 129 times |PDF downloaded: 78 times |

• The impact of investment, PDRB growth, and minimum wage on regional tax revenue across 34 provinces in Indonesia

  Eliza Clara Yeremia Sagala

  1354-1364

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  Abstract views: 114 times |PDF downloaded: 83 times |

• Transformation towards the future sustainable: Analysis implementation of carbon tax in ASEAN-5 countries

  Endang Mariyani, Ranila Suciati

  1365-1379

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  Abstract views: 208 times |PDF downloaded: 78 times |

• Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts

  Khusnaini Khusnaini, Nur Farida Liyana, Ria Dewi Ambarwati

  1380-1389

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  Abstract views: 95 times |PDF downloaded: 62 times |

• The influence of tax service quality and tax socialization on individual taxpayer compliance in the regional tax office of the Riau Islands

  Meithasya Putri Sutanto

  1390-1401

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  Abstract views: 159 times |PDF downloaded: 125 times |

• Reviewing the implementation of the voluntary disclosure program as a database provider in exploring the potential of income tax article 25/29 for high-wealth individuals Case Study: KPP Madya Dua Medan

  Benny Setiawan, Yackobus Sahat Martua Sianipar

  1402-1413

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  Abstract views: 280 times |PDF downloaded: 110 times |

• The influence of tax burden, foreign ownership and company size on transfer pricing in securities companies listed on the Indonesian Stock Exchange 2019–2022

  Aviv Nur Ahdiana, Rita Yuniarti

  1414-1426

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  Abstract views: 95 times |PDF downloaded: 66 times |

• The influence of internal and external factors on tax compliance MSMEs in Jakarta

  Muhammad Rafael Shauqi Aulia, Suparna Wijaya

  1427-1440

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  Abstract views: 131 times |PDF downloaded: 44 times |

• The effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable

  Fitria Anggraini, Suparna Wijaya

  1441-1458

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  Abstract views: 115 times |PDF downloaded: 38 times |