Vol 8, No 1 (2025)

Mai 2025

DOI: https://doi.org/10.26618/jrp.v8i1

Table of Contents

Articles

Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong
Muhammad Zidane Alfarizi, Muhammad Su’un, Muhammad Nur
PDF
1-21
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange
Ni Putu Nadia Devasari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A. Desy Arlita
PDF
22-34
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services
Ni Komang Ayu Mardiantari, Ni Putu Budiadnyani, Ketut Tanti Kustina
PDF
35-47
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX
Ni Made Ari Puspita Dewi, Ni Putu Budiadnyani, Kadek Wulandari Laksmi P, Putu Pande R. Aprilyani Dewi
PDF
48-57
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance
Ni Made Cindy Wahyu Ramadhanti, Ni Putu Budiadnyani, I Nyoman Sunarta
PDF
58-66
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency
Muhammad Khaedar Sahib, Muhammad Adil, Rifdah Septiani Faisal
PDF
67-82
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk
Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen Kustiawan
PDF
83-92
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization
Novita Khoirunnisa, Ida Farida Adi Prawira, Memen Kustiawan
PDF
93-102
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022)
Mira Mira, Masrullah Masrullah, Asti Nurfadillah
PDF
103-114
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate)
Muh Asrullah Arifin, Asriani Junaid, Amiruddin Amiruddin
PDF
115-128
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies
Adevansyah Wika Mulia Nanda, Binti Azizatun Nafi'ah, Binti Azizatun Nafi'ah
PDF
129-135
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies
I Made Dwi Sumba Wirawan
PDF
136-148
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study
Lina Mariana, Sariana Damis, Hernianti Harun, Nur Sandi Marsuni
PDF
149-155
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru
Sefita Nahdia Syifa, Taufeni Taufik, Atika Zarefar
PDF
156-172