Vol 5 No 2 (2025)

Articles

• The role of company size in moderating capital intensity and manager ability to tax avoidance

  Nadia Qurrotulayni, Masripah Masripah

  136-147

  • PDF (English)
  Abstract views: 88 times |PDF downloaded: 44 times |

• The effect of public tax service and Value Added Tax (VAT) rate increase on tax compliance with patriotism as a moderating factor

  Murtanto Murtanto, Septy Ananda Situmorang

  148-157

  • PDF (English)
  Abstract views: 88 times |PDF downloaded: 76 times |

• Implementation of chatbots in the government sector: Its impact on taxpayer satisfaction with DGT services

  Haadi Yanuar, Murtanto Murtanto

  158-173

  • PDF (English)
  Abstract views: 50 times |PDF downloaded: 29 times |

• The role of geospatial technology intelligence in efforts to prevent non-compliance of palm oil taxpayers

  Bollyazi Haru Bukit, Adang Supriyadi, Steph Subanidja, Budi Prasetyono, Aloysius Mado

  174-190

  • PDF (English)
  Abstract views: 45 times |PDF downloaded: 19 times |

• The effect of transfer pricing, thin capitalization, and foreign ownership on tax avoidance using tax haven utilization as moderation

  Variant Zulfadhli Jazmi, Masripah Masripah

  191-207

  • PDF (English)
  Abstract views: 45 times |PDF downloaded: 24 times |

• Strategic management of the Directorate General of Taxes to strengthen the state's financial stability

  Irwan Aribowo, Jai Kumar, Niswatun Nurul Kamilah

  208-216

  • PDF (English)
  Abstract views: 61 times |PDF downloaded: 34 times |

• Tax management in the information technology sector: Case study of PT AAS

  Alisha Savina Herdianti, Marisa Adriani, Damaris Cahyatyasma, Maisah Zulfa Alifianti, Andini Dwi Kamilia, Suparna Wijaya

  217-222

  • PDF (English)
  Abstract views: 71 times |PDF downloaded: 22 times |

• The influence of political connections, corporate governance, and financial distress on tax aggressiveness

  Fahmi Hartiaman, Murtanto Murtanto

  223-239

  • PDF (English)
  Abstract views: 52 times |PDF downloaded: 29 times |

• The tax game: Determinants of tax aggressiveness in Indonesian manufacturing giants

  Rafi Prathama, Henriantony Hipa Betan, Berry Mardhianindro, Muhammad Khalil E, Davinnizam Ramadhan Diandria, Suparna Wijaya

  240-249

  • PDF (English)
  Abstract views: 69 times |PDF downloaded: 14 times |

• The complexity of VAT implementation on the supply of medicines in Indonesia: What are the consequences?

  Farras Agung Wijaya, Maria R.U.D. Tambunan

  250-266

  • PDF (English)
  Abstract views: 24 times |PDF downloaded: 17 times |