Vol. 4 No. 1 (2026): Mei 2026

Articles

• DO AUDIT COMMITTEE CHAIR CHARACTERISTICS MATTER FOR CORPORATE TAX AVOIDANCE? EVIDENCE FROM INDONESIA

  Nicklaus Stanley, Luky Patricia Widianingsih

  1-19

  • PDF

• EDUKASI PAJAK DIGITAL BAGI INFLUENCER: TANTANGAN KEPATUHAN DAN STRATEGI LITERASI PERPAJAKAN BERBASIS MEDIA SOSIAL

  Rachma Abriyani Ekaputri Aprilia

  20-32

  • PDF

• PLASTIC EXCISE TAX IN INDONESIA: FISCAL POTENTIAL AND SHORT-RUN ECONOMIC IMPACTS FROM AN INPUT–OUTPUT SIMULATION

  Rheza Auliya Rahman

  33-48

  • PDF

• CARBON TAX ANTICIPATION, ESG DISCLOSURE, AND FINANCIAL ACCOUNTABILITY IN INDONESIA: EVIDENCE FROM IDXCARBON-LISTED ENERGY PROJECTS

  ismet ismatullah, Sulthan Alif Nursyahputra

  49-64

  • PDF

• INSENTIF PPN DTP KENDARAAN LISTRIK DAN RISIKO KETIMPANGAN MANFAAT FISKAL: TINJAUAN KEADILAN DISTRIBUTIF DALAM PERPAJAKAN

  Calvin William Aprillio Tehupuring

  65-82

  • PDF