Published: June 21, 2025

Articles

The Effect of Sales Growth, Capital Intensity, and Company Age on Tax Avoidance in Energi Sector Companies on The Indonesia Stock Exchange for The Period 2020-2022

10.52970/grts.v5i2.1431
01 - 09 Achdian Anggreny Bangsawan, Nuraini Amiruddin, Amiruddin Husain
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The Effect of Corporate Tax, Managerial Ownership, and Company Growth on Dividend Payments

10.52970/grts.v5i2.1317
10 - 22 Jayanti Ega Futri, Gusti Randa, Yaman Udayef Nasution, Alex Saputra
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The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia

10.52970/grts.v5i2.1632
23 - 33 Mia Kusumawaty, M. Orba Kurniawan, Arif Syahrul Ramadhan
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Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness

Evidence from Indonesia's Food and Beverage Sector

10.52970/grts.v5i2.1598
34 - 48 Rahmahdani Amin, Asriani Junaid, N. Nurfadila
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The Effect of Profitability, Leverage, Liquidity, Capital Intensity, and Corporate Social Responsibility in Tax Avoidance

10.52970/grts.v5i2.1528
49 - 63 Ervina Ardiyanti, Elen Puspitasari
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Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness?

10.52970/grts.v5i2.1439
64 - 75 Deva Ananda Inka, Shinta Permata Sari
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The Influence of Leverage and Independent Commissioners on Tax Avoidance with Firm Size as a Moderating Variable

10.52970/grts.v5i2.1610
76 - 86 Silvia Ayu Anggraeni, Achmad Badjuri
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Analysis of Transfer Pricing Practices in Avoiding Tax Payments in Indonesia

10.52970/grts.v5i2.1586
87 - 99 Irfan Marganda Gultom, Nurhastuty Kesumo Wardhani
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