Vol 5 No 11 (2025)

Articles

• Institutional challenges in the early implementation of XBRL for tax reporting in Indonesia: Toward an integrated digital reform via CTAS 2024

  Arif Nugrahanto, Budiasih Widiastuti, Ardian Rulli Krisnanto, Aviv Nur Ahdiana

  1237-1247

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• Tax incentives under customs facilities for sustainable and competitive textiles and wearing apparel in West Java

  Aditya Subur Purwana, Marsanto Adi Nurcahyo, Nurul Budi Utomo, Mirza Chaidir Rachman

  1217-1236

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• The influence of morality, knowledge, and the implementation of digital tax payments on the compliance of MSME taxpayers in Palembang City

  Karissa Saputri, Usnia Wati Keristin

  1248-1258

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• The ideal form of a tax center: An analysis of roles, functions, and management models in supporting the national tax system

  Nur Farida Liyana, Muhammad Ridhwan Galela, Rachmad Utomo, Agus Puji Priyono

  1259-1272

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• Review of tax audit administration quality following PMK Number 15 of 2025 implementation: Auditors and management perspectives at Madya Dua Surabaya Tax Office

  Dede Permana D, Heru Tjaraka

  1273-1279

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• The influence of internal company factors on capital structure: An empirical study of the IDX80 Index for the 2019-2023 period

  Nur Khofifah Safitri, Evi Octavia

  1280-1293

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• The influence of commitment level and quality of work on the agent of change its impact on the work culture of civil servants at the Balitbang of The Ministry of Defense

  Lily Anggraini, Yudi Nur Supriadi

  1294-1303

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• Analysis of employee engagement, and work-life balance on employee retention at Bank Universal BPR Bintaro branch: The role of organization commitment as a moderation variable

  Zarnelis Zarnelis, Yudi Nur Supriadi

  1304-1317

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• Between global design and domestic realities: Institutional capacity, policy space, and the implementation of OECD Pillar Two

  Arief Budi Wardana

  1318-1327

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• The effect of internal control and transformational leadership style on employee performance, using work motivation as a moderating variable (Case study of several rural banks (BPR) in Lampung)

  Dwi Kurniasari, Veronica Christina

  1328-1342

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