Published: 2025-12-27

Articles

Digital Transformation of Household Consumption and Tax Awareness: A Positivist Analysis of Information System Adaptation and Fiscal Participation for Nation-Building

Sri Prilmayanti Awaluddin, Yuli Rahmini Suci, Emily Nur Saidy, Rustan DM, Andi Yunus

01 - 11

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The Influence of Corporate Governance on Tax Avoidance in the Indonesian Stock Exchange (IDX)

W. Widijaya, Estevania Lie

12 - 28

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Analysis of Sharia Accounting Principles in the Mandar Local Snack Business Model in Majene Regency

Sri Wahyuni, Herlina Ilyas, Abdul Ghalib

29 - 39

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Effect of E-Filing Quality and Tax Services on Taxpayer Compliance, Moderated by Compliance Costs

Rofiul Huda, Pardamean Daulay, Novianita Rulandari

40 - 51

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Tax Compliance Behavior, Digital Tax Services, and Business Sustainability

The Role of Perceived Tax Fairness in SME Survival

Muhammad Fajeri Siregar, Egy Juwita Tarigan

52 - 61

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Determinants of Tax Avoidance in Indonesian Conventional Banks Listed on the IDX

H. Henri, Elen Puspitasari

62 - 75

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Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks

Wahyu Setyawan; I. Indriyani; Firli Asmar

76 - 90

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Base Erosion and Profit Shifting in the Digital Economy

A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms

Arya Zulfikar Akbar, Reza Muhammad Rizqi, Sudrajat Martadinata, Fatin Nabilah Norzihad

91 - 106

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Do Credit Risk Management and the Break-Even Point (BEP) Affect Profitability and Operational Sustainability? Evidence from Rural Banks in Indonesia

Fauzi Isnaen; Fauzan Akbar Albatsiah

107 - 120

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Geopolitical Finance and Investment Dynamics

A Systematic Literature Review on Tax Policy and Economic Stability

Hariany Idris

121 - 131

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