Vol 13 No 2 (2024)

Articles

• The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Listed onThe Indonesia Stock Exchange For The 2021-2023 Period

  Nur Aisah, Erna Setiany

  99-110

  • PDF (English)   Article Views: 987 times | Article Downloads: 320 times

• The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness

  Kelvin Adi Syahputera, Sofyan Halim

  111-131

  • PDF (English)   Article Views: 874 times | Article Downloads: 232 times

• The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021)

  Lahana Kristina, Mariyam Chairunnisa

  132-143

  • PDF (English)   Article Views: 893 times | Article Downloads: 309 times

• The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021)

  Agustiyani Agustiyani, Minanari Minanari

  144-157

  • PDF (English)   Article Views: 969 times | Article Downloads: 234 times

• Analysis of Calculation, Payment, and Reporting of PPh Article 21 at PT. X (Case Study 2020)

  Sherly Sherly, Safira Safira

  158-163

  • PDF (English)   Article Views: 746 times | Article Downloads: 324 times

• The Influence of Capital Intensity, Executive Compensation, Political Connections, Profitability, and Leverage on Tax Aggressiveness (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange in 2020-2023)

  Radhika Santriafi, Erna Setiany

  164-172

  • PDF (English)   Article Views: 1404 times | Article Downloads: 387 times

• Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance

  Solehatun Munawaroh, Khariratun Horisah

  173-180

  • PDF (English)   Article Views: 893 times | Article Downloads: 491 times

• Synergy of Pancasila, Youth, and SDGs in Protecting the Earth

  Abdul Malik Lubis, Rizal al Hamid

  181-188

  • PDF (English)   Article Views: 699 times | Article Downloads: 662 times

• The Influence of Taxation Knowledge, Tax Officer Services, and Implementation of E-Filing on Taxpayer Compliance With Tax Sanctions as a Moderation Variable (Empirical Study on Individual Taxpayers at Kpp Pratama Jakarta Gambir Satu in 2023)

  Adhi Anoraga, Sabarudin Muslim

  189-215

  • PDF (English)   Article Views: 792 times | Article Downloads: 270 times

• The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta)

  Pamela Colleen, Nurul Hidayah

  216-223

  • PDF (English)   Article Views: 788 times | Article Downloads: 439 times