Published: 2026-06-30

Articles

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

Yuri Aditya Surya, Fitri Kurnianingsih, O. Okparizan

132 - 145

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Balancing Compliance and Ethics: The Dynamics of Tax Planning, Avoidance, and Evasion in Indonesia

Sabrina Fitrianti, Rr Sheilla Novita Ellysa Putri, Indra Pahala

146 - 158

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Global Research Trends in Tax Management: A Bibliometric Analysis of Scientific Publications (1990-2025)

Vinhant Gonawan, Rachmat Agus Santoso, F. Fitriana

159 - 172

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Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia

A Case Study of the Foreign Investment Tax Office One

Yaumil Fitriyah, Tony Sudirgo

173 - 184

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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

Isti Mulyasari, W. Widyasari

185 - 201

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International Tax Law and Cross-Border Taxation: A Narrative Literature Review on Tax Sovereignty, BEPS, and Global Tax Reform

Sari Widyaningtyas Putri, Meta Nisfia Falah , Lili Fitriani, Indra Pahala

202 - 214

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

Dean Trianata, Wiwi Idawati

215 - 227

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Marketplace Tax Regulations and SME Seller Behavior: Insights from the Implementation of Minister of Finance Regulation Number 37 of 2025

Herlin Hanly, Regina Jansen Arsjah, A. Andri, Y. Yulianto

228 - 237

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Financial Determinants of Corporate Income Tax Expense among Indonesian Cyclical Consumer Firms

Nindyah W. P. Burhanudin, Henny Wirianata

238 - 254

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