Published: 2025-04-25

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

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DOI: https://doi.org/10.26618/jrp.v8i1.18256

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

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DOI: https://doi.org/10.26618/jrp.v8i1.16554

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

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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

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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

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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

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DOI: https://doi.org/10.26618/jrp.v8i1.18250

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

Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen Kustiawan

83-92

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DOI: https://doi.org/10.26618/jrp.v8i1.17045

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

Novita Khoirunnisa, Ida Farida Adi Prawira, Memen Kustiawan

93-102

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DOI: https://doi.org/10.26618/jrp.v8i1.16989

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

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DOI: https://doi.org/10.26618/jrp.v8i1.18251

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

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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

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

I Made Dwi Sumba Wirawan

136-148

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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

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DOI: https://doi.org/10.26618/fvw9en95

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

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