Vol. 5 No. 1 (2023)

View Vol. 5 No. 1 (2023)

Vol 5, No.1, April 2023

The AKURASI use of the Creative Commons 'Attribution' license (CC BY). Articles in the journal are freely available to the public

Published: 2022-12-30

Research Articles

Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance

Vianty Adella Santo, Cipbarani Dwi Nastiti

1-10
- PDF Indonesia
The effect of tax planning activities and firm characteristic: Evidence from Indonesia

Kennardi Tanujaya, Winda Lius

11-28
- PDF English
Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM

Adrian Adrian, Samuel Horas Sarjana

29-38
- PDF Indonesia
Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio

Adityo Alif Rahman Kusumo, Kumba Digdowiseiso

51-62
- PDF English
Profitability, financial leverage, size, dan underpricing stock price

Wendy Salim Saputra, Alfredo Brendis Yuliman, Bella Cynthia Lesmana W

63-72
- PDF Indonesia
A qualitative analysis on transfer pricing tax audit performance in Indonesia

Faisal Labib Zulfiqar, I Gusti Ketut Agung Ulupui, Dwi Kismayanti Respati

73-84
- PDF Indonesia
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba

Dade Nurdiniah, Chita Oktapriana

85-100
- PDF Indonesia

Case Study

Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey

Rini Oktavia, Unggul Purwohedi, I Gusti Ketut Agung Ulupui

39 - 50
- PDF Indonesia
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia

Hary Saputra Sundoro, Jovanny M. Suherman

101-112
- PDF English