Published: June 30, 2026

Articles

Tanjak Lobam Service Innovation for Regional Tax Compliance in Bintan Industrial Estate

10.52970/grts.v6i2.2490
132 - 145 Yuri Aditya Surya, Fitri Kurnianingsih, O. Okparizan
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Balancing Compliance and Ethics: The Dynamics of Tax Planning, Avoidance, and Evasion in Indonesia

10.52970/grts.v6i2.2532
146 - 158 Sabrina Fitrianti, Rr Sheilla Novita Ellysa Putri, Indra Pahala
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Global Research Trends in Tax Management: A Bibliometric Analysis of Scientific Publications (1990-2025)

10.52970/grts.v6i2.2403
159 - 172 Vinhant Gonawan, Rachmat Agus Santoso, F. Fitriana
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Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia

A Case Study of the Foreign Investment Tax Office One

10.52970/grts.v6i2.2376
173 - 184 Yaumil Fitriyah, Tony Sudirgo
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Corporate Tax Avoidance and Its Influencing Factors: The Roles of Transfer Pricing, Thin Capitalization, Profitability, Fixed Asset Intensity, and Foreign Ownership

10.52970/grts.v6i2.2392
185 - 201 Isti Mulyasari, W. Widyasari
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International Tax Law and Cross-Border Taxation: A Narrative Literature Review on Tax Sovereignty, BEPS, and Global Tax Reform

10.52970/grts.v6i2.2574
202 - 214 Sari Widyaningtyas Putri, Meta Nisfia Falah , Lili Fitriani, Indra Pahala

The Effects of Tax Avoidance, Tax Aggressiveness, and Profitability on Firm Value among Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange

10.52970/grts.v6i2.2370
215 - 227 Dean Trianata, Wiwi Idawati
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Marketplace Tax Regulations and SME Seller Behavior: Insights from the Implementation of Minister of Finance Regulation Number 37 of 2025

10.52970/grts.v6i2.1905
228 - 237 Herlin Hanly, Regina Jansen Arsjah, A. Andri, Y. Yulianto
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Financial Determinants of Corporate Income Tax Expense among Indonesian Cyclical Consumer Firms

10.52970/grts.v6i2.2391
238 - 254 Nindyah W. P. Burhanudin, Henny Wirianata
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