Published: 2026-05-31

Articles

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The Effect of Digital Tax Services on MSME Taxpayer Compliance with Tax Literacy as Moderator

Sri Depi, Mediaty, Akhmad Qusyairi Amiruddin

59-76

DOI: https://doi.org/10.26618/28ycmn84
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What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector?

Salsa Shalma Auliya, Sofie Yunida Putri

127-141

DOI: https://doi.org/10.26618/6ksn5x83

The Influence of Tax Morale, Social Norms, and Trust in Government on Individual Taxpayer Compliance

Gusti Agung Diah Priyam Pradnyandari, Edy Sujana, Anantawikrama Tungga Atmadja

191-203

DOI: https://doi.org/10.26618/rk4cas47
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Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable

Muh. Arsyad, Asriani Junaid, Ratna Sari, Hasanuddin

77-97

DOI: https://doi.org/10.26618/3a35av90
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Corporate Tax Avoidance in Emerging Markets: The Limited Role of ESG, Earnings Management, and Financial Leverage

Mira, Masrullah, Fitri Eka Wardani

142-163

DOI: https://doi.org/10.26618/ygwzsj40
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Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency

Muhammad Khaedar Sahib, Masrullah, Andi Nur Halisa

204-218

DOI: https://doi.org/10.26618/qpq5n390
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Determinants of MSME Tax Compliance: Tax Knowledge, Tax Rates, and Digitalization

Fitri Ritonga, Rahmat Daim Harahap, Budi Harianto

98-114

DOI: https://doi.org/10.26618/dp4wes55
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Determinants of Taxpayer Compliance in the Implementation of the Coretax System

Kadek Yoga Suartika, Ni Kadek Sinarwati, Lucy Sri Musmini

164-178

DOI: https://doi.org/10.26618/w33app68
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The Role of Corporate Risk as a Moderating Variable: The Effect of Transfer Pricing and Capital Intensity on Tax Aggressiveness

Sinta Puji Lestari, Ahmad Yani , Dewi Wungkus Antasari

46-58

DOI: https://doi.org/10.26618/ev1af570

The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance

Erina Dwiyanti, Made Aristia Prayudi, Ni Kadek Sinarwati

115-126

DOI: https://doi.org/10.26618/669w5v71
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Digital Transformation in Local Tax Administration: A Study on Increasing Revenue through Online Payment in Nunukan Regency

Chaidir Maulana, Muliyadi Hamid, Nurmadhani Fitri Suyuthi

179-190

DOI: https://doi.org/10.26618/wa3nvp08
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Optimizing PBB-P5L Revenue in the Mineral and Coal Sector through Business Process Analysis at KPP Pratama Batulicin

Bagus Dwi Septian, Diva Noviandani, Granatabror Marzuq Mushoddaq, Muhammad Islam Izzatii, Yuni Rahma Khoirunnisa

1-14

DOI: https://doi.org/10.26618/84b8x371
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Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level

Rusman Ruslan, Faizul Mubarok, Andi Harmoko Arifin

15-34

DOI: https://doi.org/10.26618/jprxqw33
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Efficiency effectiveness of PPh 21 reporting via taxation digitalization in state institutions using value for money

Adinda Mutiara Gladis Dhihantoro, Khasanah Sahara, Agus Athori

35-45

DOI: https://doi.org/10.26618/pasxxv45