Vol. 5 No. 1 (2025)

Articles

• Key factors influencing MSMEs’ adoption of DJP Online in Indonesia

  Aji Fajar Suryo Antoro, Abdurrahman Thaha

  1-12

  • PDF
  Abstract views: 73 times |PDF downloaded: 48 times |

• Altruism and tax compliance: Unveiling the dual role of charitable giving and social norms in global tax evasion

  Muhammad Rheza Ramadhan, Fajar Widiarto, Bismar Liriyansah, Fachrul Khusaini, Budi Arifandi

  13-20

  • PDF
  Abstract views: 37 times |PDF downloaded: 19 times |

• The effect of financial performance and corporate governance on tax avoidance with environmental performance as a moderator

  Sri Martiningsih, Hexana Sri Lastanti

  21-36

  • PDF
  Abstract views: 121 times |PDF downloaded: 55 times |

• Tax collection obstacle resolution strategy and taxpayer profile validity Case study: KPP Madya Palembang

  Nadya Diti Fenta, Rd. Tatan Jaka Tresnajaya

  37-49

  • PDF
  Abstract views: 114 times |PDF downloaded: 69 times |

• Analysis of regional tax potential in Toba Regency A Study on the potential of hotel and restaurant taxes in Toba Regency

  Laurenza Sitorus, Frederik Halomoan Tambunan

  50-58

  • PDF
  Abstract views: 125 times |PDF downloaded: 59 times |

• The effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the Indonesia banking sectors

  Afra Aulia, Praptiningsih Praptiningsih

  59-75

  • PDF
  Abstract views: 54 times |PDF downloaded: 28 times |

• The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province

  Edi Nugroho, Allamanda Titania Harsoyo, Guntoro Ilyas, Cynthia Atika Dewi, Maria Florensia Siagian, Rachmad Utomo

  76-87

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  Abstract views: 96 times |PDF downloaded: 55 times |

• The effect of company size, profitability, and intangible assets on transfer pricing aggressiveness in energy sector companies listed on the Indonesia and Singapore stock exchange

  Hadwimantoro Hadwimantoro, Diana Sari

  88-106

  • PDF
  Abstract views: 50 times |PDF downloaded: 60 times |

• Review of the implementation of borne-by-government value added tax in the housing sector on the level of home ownership backlog in Indonesia

  Adam Fadhlurahman, Nur Farida Liyana

  107-122

  • PDF
  Abstract views: 66 times |PDF downloaded: 49 times |

• Synergy between KPP Pratama Jakarta Menteng Satu and banks in tax collection through account blocking

  Desy Millatina, Yadhy Cahyady

  123-135

  • PDF
  Abstract views: 33 times |PDF downloaded: 39 times |