Vol. 8 No. 1 (2025): Mai 2025

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

  1-21

  • PDF

• 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

  22-34

  • PDF

• 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

  35-47

  • PDF

• 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

  48-57

  • PDF

• The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance

  Ni Made Cindy Wahyu Ramadhanti, Ni Putu Budiadnyani, I Nyoman Sunarta

  58-66

  • PDF

• Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency

  Muhammad Khaedar Sahib, Muhammad Adil, Rifdah Septiani Faisal

  67-82

  • PDF

• Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk

  Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen Kustiawan

  83-92

  • PDF

• Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization

  Novita Khoirunnisa, Ida Farida Adi Prawira, Memen Kustiawan

  93-102

  • PDF

• 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

  103-114

  • PDF

• 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

  115-128

  • PDF

• 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

  129-135

  • PDF

• The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies

  I Made Dwi Sumba Wirawan

  136-148

  • PDF

• 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

  149-155

  • PDF

• Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru

  Sefita Nahdia Syifa, Taufeni Taufik, Atika Zarefar

  156-172

  • PDF