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  1. Home
  2. Archives
  3. Vol. 5 No. 1 (2025): December - May

Published: 2025-04-29

Articles

Ethical Perceptions of Tax Evasion Among Non-Employee Taxpayers in Surabaya

Love of Money, Religiosity, Justice, and Culture as Moderating

Nanda Syafira Wahyudi, Soni Agus Irwandi

01 - 16

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Influence of Taxes on Capital Flows and Foreign Direct Investment

Siti Aisyah

17 - 28

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The Role of Taxes in Supporting Sustainability: An Integration of Economic and Environmental Perspectives

Muhtar Sapiri

29 - 41

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Analysis of The Impact of Company Existence Related to Tax Holiday and Allowance

Erny Amriani Asmin, Dwi Gemina, Pra Gemini, Immanoel Gunawan Hutajulu, M. Mashadi, Richard Surungan Hutajului

42 - 52

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The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance

Nurina Saffanah, Vanny Arsamba Pratama

53 - 58

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