Vol. 1 No. 1 (2025): August, 2025

Articles

• Building Tax-Compliant MSMEs: The Role of Accounting Education, Digital Transformation, and Regulatory Firmness

  Bella Putri Agustin, Suhirman Madjid (Author)

  1-10

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• Green, Profit, and Tax: An Analysis of the Determinants of Energy Company Values on the IDX During the COVID-19 Pandemic

  Nuriafriani Molisabet Nainggolan, Martua Eliakim Tambunan, Ktut Silvanit (Author)

  11-27

  • pdf

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• Building Local Revenue from the Tourism Sector: The Effectiveness of Hotel and Restaurant Taxes

  Aini Arfiyanti, Suhirman Madjid (Author)

  28-35

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• Uncovering the Role of Tax Planning and Deferred Tax Expenses in Shaping Earnings Management: A Study on IDX Manufacturing Companies

  Azizatur Rahmah, Imelda Sari (Author)

  36-46

  • pdf

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• What Shapes Taxpayer Compliance? Insights from Land and Building Tax (P2) Payments

  Dina Nugraheni , Elmanizar (Author)

  47-58

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