Vol. 7 No. 3 (2026): July 2026

DOI: https://doi.org/10.61194/ijtc.v7i3
Published: 2026-07-22

Articles

  • Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions

    Primandita Fitriandi, Supriyadi, Nur Farida Liyana, Agus Puji Priyono
    1-9

  • ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024

    Nabila Faiza Hakim, Kurnia
    1-10

  • ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q

    Patricia Diana, Rosita Suryaningsih, John CG Lee
    1-10

  • Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms

    Agung Dinarjito, Zef Arfiansyah, Sandi Setiadi
    1-12

  • Hybrid Fraud Detection for Government Financial Transactions Using Deep Isolation Forest and Extreme Gradient Boosting: A Case Study from an Indonesian Government Institution

    Ni Komang Yossy Trisna Sukawati Sukawati, Rojali
    1-10

  • Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee

    Hidayat Darwis, Supriatiningsih, Samukri
    1-10

  • The Effects of Green Accounting Disclosure, Eco-Efficiency, and Sales Growth on Firm Value: Evidence from IDX Energy Companies, 2020–2024

    Bilqis Fathu Qodar, Willy Sri Yuliandhari
    1-9