Vol. 8 No. 2 (2025): November 2025

View Vol. 8 No. 2 (2025): November 2025
DOI: https://doi.org/10.26618/ka80pg50
Published: 2025-12-01

Articles

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

    Faidul Adziem, Safri Haliding , Andi Nirma Baya Batara
    Abstract : 266
    pdf : 115
    DOI: 10.26618/q2c2me17
    250-260
    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
    Abstract : 329
    pdf : 106
    DOI: 10.26618/z3dcwx93
    284-295
    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
    Abstract : 310
    pdf : 176
    DOI: 10.26618/902dn988
    250-260
    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
    Abstract : 402
    pdf : 249
    DOI: 10.26618/f6302t69
    296-307
    DOI: https://doi.org/10.26618/f6302t69

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

    Anastasia D'Ornay
    Abstract : 310
    pdf : 126
    DOI: 10.26618/h51mb233
    261-271
    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
    Abstract : 293
    pdf : 121
    DOI: 10.26618/hbmrww48
    308-321
    DOI: https://doi.org/10.26618/hbmrww48

  • 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
    Abstract : 345
    pdf : 164
    DOI: 10.26618/88wprg60
    241-249
    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
    Abstract : 310
    pdf : 152
    DOI: 10.26618/ev73fe46
    272-283
    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
    Abstract : 307
    pdf : 121
    DOI: 10.26618/tfna1d42
    322-330
    DOI: https://doi.org/10.26618/tfna1d42

  • 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
    Abstract : 321
    pdf : 162
    DOI: 10.26618/1yb6n177
    173-187
    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
    Abstract : 310
    pdf : 111
    DOI: 10.26618/y75vx345
    188-198
    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
    Abstract : 296
    pdf : 218
    DOI: 10.26618/zgh3qj09
    199-217
    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
    Abstract : 289
    pdf : 112
    DOI: 10.26618/k6aqnp74
    218-228
    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
    Abstract : 291
    pdf : 145
    DOI: 10.26618/ydrksj76
    229-240
    DOI: https://doi.org/10.26618/ydrksj76