Vol. 4 No. 12 (2024)

Articles

• Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach

  Akhmad Firdiansyah, Hasbiul Hashfi, Yulifar Amin Gultom

  1459-1472

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  Abstract views: 88 times |PDF downloaded: 55 times |

• The effect of profitability and thin capitalization on tax avoidance moderated by transfer pricing in energy sector companies listed on The Indonesia Stock Exchange

  Aris Suko Wibowo, Diana Sari

  1473-1485

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  Abstract views: 87 times |PDF downloaded: 49 times |

• The effect of infation and gross domestic product on value-added tax revenue in Indonesia with human development index as a moderating variable

  Kanidia Andini, Suparna Wijaya

  1486-1503

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  Abstract views: 153 times |PDF downloaded: 45 times |

• The effect of liquidity, leverage, and profitability on tax avoidance Study of food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2018-2023

  Ahmad Fuadi, Deden Tarmidi

  1504-1514

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  Abstract views: 82 times |PDF downloaded: 42 times |

• Analysis of the potential implementation of a methane-based carbon tax in the livestock sector in Indonesia

  Anindita Rahma Salsabilla, Agung Dinarjito

  1515-1543

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  Abstract views: 91 times |PDF downloaded: 54 times |

• Analysis of the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance

  Dwi Astuti, Agung Dinarjito

  1544-1560

  • PDF
  Abstract views: 82 times |PDF downloaded: 48 times |

• The impact of local tax revenue on society welfare

  Andri Marfiana, Sakti Prabowo, Suparna Wijaya, Ferry Irawan

  1561-1579

  • PDF
  Abstract views: 154 times |PDF downloaded: 47 times |

• Tax avoidance and firm value: Unveiling the role of earnings management

  Amanda Izumi Azalia, Puji Andrika Suciati, Amrie Firmansyah

  1580-1589

  • PDF
  Abstract views: 114 times |PDF downloaded: 59 times |

• Navigating uncertainty: The role of tax avoidance and leverage in shaping firm value

  Isna Lailatul Fajriyah, Darrin Octavia Siski Hayunintyas, Amrie Firmansyah

  1590-1599

  • PDF
  Abstract views: 150 times |PDF downloaded: 138 times |

• Kreditur paling mendahulu di mata hakim Sengketa klasik antara pajak, kreditur separatis, dan buruh

  Imam Muhasan, Indah Dwi Lestari, Dumaria Simanjuntak

  1600-1617

  • PDF (Bahasa Indonesia)
  Abstract views: 182 times |PDF downloaded: 63 times |