Published: 2025-12-01

Articles

The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023

Septania Indri Ariyani, Muhammad Iqbal

241-249

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DOI: https://doi.org/10.26618/88wprg60

Transfer Pricing and Tax Avoidance: Does Sales Growth Matter?

I Made Dwi Sumba Wirawan, Desak Ruric Pradnya Paramitha Nida

272-283

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DOI: https://doi.org/10.26618/ev73fe46

An Ethical Audit Model for the Governance of Indonesia’s Digital Tax System: Integrating the Principles of Fairness, Transparency, and Accountability

Rita Nataliawati, Qosim, Tri Winarsih, Sri Yaumi

322-330

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DOI: https://doi.org/10.26618/tfna1d42

Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers

Faidul Adziem, Safri Haliding , Andi Nirma Baya Batara

250-260

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DOI: https://doi.org/10.26618/q2c2me17

When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation

Ni Putu Budiadnyani, Ketut Tanti Kustina

284-295

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DOI: https://doi.org/10.26618/z3dcwx93

Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022

Mira, Wahyuni, Nurdiani

250-260

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DOI: https://doi.org/10.26618/902dn988

Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison

Anastasia D'Ornay, Lina Mariana, Sariana Damis, Hernianti Harun, Rusli, Matteo Rossi

296-307

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DOI: https://doi.org/10.26618/f6302t69

Analyzing the Performance of Regional Tax Collection Systems: A Case Study of Samsat Offices

Anastasia D'Ornay

261-271

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DOI: https://doi.org/10.26618/h51mb233

Optimizing Santripreneur Development through Sharia-Based E-Commerce Startups and Tax Compliance in Modern Islamic Boarding Schools

Rahmawati, Putri Ayu Ramadhani, Muhammad Wahyuddin Abdullah, Supriadi, Nurwahida

308-321

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DOI: https://doi.org/10.26618/hbmrww48

Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits

Muh. Ainul Yaqin, Ardhiatul Halima Tuasalamony, Sitti Rahma Sudirman, Nur Alfiah Rezkiyanti

173-187

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DOI: https://doi.org/10.26618/1yb6n177

Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City

Mubdi Dzuwhandy, Anastasia D'Ornay, Haliah, Nirwana

188-198

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DOI: https://doi.org/10.26618/y75vx345

Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025

Wahyudi Wahyudi, Syarifuddin Syarifuddin, Syarifuddin Rasyid

199-217

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DOI: https://doi.org/10.26618/zgh3qj09

Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis

Muhammad Ishlah Idrus, Muhammad Ikram, Anastasia D'Ornay

218-228

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DOI: https://doi.org/10.26618/k6aqnp74

The Implementation of E-Filing on Taxpayer Compliance in Ambon City: A Theory of Planned Behavior Approach

Ardhiatul Halima Tuasalamony

229-240

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DOI: https://doi.org/10.26618/ydrksj76