Vol 8 No 2 (2025): November 2025

Articles

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

  ., ., Nurdiani

  Abstrak : 310

  pdf (Inggris) : 176

  DOI: 10.26618/902dn988

  • pdf (Inggris)

  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, ., Matteo Rossi

  Abstrak : 402

  pdf (Inggris) : 249

  DOI: 10.26618/f6302t69

  • pdf (Inggris)

  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

  Abstrak : 310

  pdf (Inggris) : 126

  DOI: 10.26618/h51mb233

  • pdf (Inggris)

  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

  Abstrak : 293

  pdf (Inggris) : 121

  DOI: 10.26618/hbmrww48

  • pdf (Inggris)

  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

  Abstrak : 345

  pdf (Inggris) : 164

  DOI: 10.26618/88wprg60

  • pdf (Inggris)

  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

  Abstrak : 310

  pdf (Inggris) : 152

  DOI: 10.26618/ev73fe46

  • pdf (Inggris)

  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

  Abstrak : 307

  pdf (Inggris) : 121

  DOI: 10.26618/tfna1d42

  • pdf (Inggris)

  322-330

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

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

  ., Safri Haliding , Andi Nirma Baya Batara

  Abstrak : 266

  pdf (Inggris) : 115

  DOI: 10.26618/q2c2me17

  • pdf (Inggris)

  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

  Abstrak : 329

  pdf (Inggris) : 106

  DOI: 10.26618/z3dcwx93

  • pdf (Inggris)

  284-295

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

• 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

  Abstrak : 321

  pdf (Inggris) : 162

  DOI: 10.26618/1yb6n177

  • pdf (Inggris)

  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, .

  Abstrak : 310

  pdf (Inggris) : 111

  DOI: 10.26618/y75vx345

  • pdf (Inggris)

  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

  Abstrak : 296

  pdf (Inggris) : 218

  DOI: 10.26618/zgh3qj09

  • pdf (Inggris)

  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

  Abstrak : 289

  pdf (Inggris) : 112

  DOI: 10.26618/k6aqnp74

  • pdf (Inggris)

  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

  Abstrak : 291

  pdf (Inggris) : 145

  DOI: 10.26618/ydrksj76

  • pdf (Inggris)

  229-240

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