Published: 2025-06-21

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

Achdian Anggreny Bangsawan, Nuraini Amiruddin, Amiruddin Husain

01 - 09

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The Effect of Corporate Tax, Managerial Ownership, and Company Growth on Dividend Payments

Jayanti Ega Futri, Gusti Randa, Yaman Udayef Nasution, Alex Saputra

10 - 22

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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

Mia Kusumawaty, M. Orba Kurniawan, Arif Syahrul Ramadhan

23 - 33

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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

Rahmahdani Amin, Asriani Junaid, N. Nurfadila

34 - 48

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The Effect of Profitability, Leverage, Liquidity, Capital Intensity, and Corporate Social Responsibility in Tax Avoidance

Ervina Ardiyanti, Elen Puspitasari

49 - 63

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Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness?

Deva Ananda Inka, Shinta Permata Sari

64 - 75

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The Influence of Leverage and Independent Commissioners on Tax Avoidance with Firm Size as a Moderating Variable

Silvia Ayu Anggraeni, Achmad Badjuri

76 - 86

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Analysis of Transfer Pricing Practices in Avoiding Tax Payments in Indonesia

Irfan Marganda Gultom, Nurhastuty Kesumo Wardhani

87 - 99

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Antecedents of Tax Awareness and The Implementation of Samsat Drive-Thru Services Towards Compliance Motor Vehicle Taxpayers

Rahmi Dwi Oktarini , Lukita Tripermata, Aris Munandar

100 - 117