DOI: https://doi.org/10.52728/ijtc.v4i4

Published: Oct 20, 2023

Articles

The Reasons Why Accounting Student (Not) Pursuing Public Accounting Profession: A Systematic Literature Review

646-667 Diajeng Fitri Wulan, Reni Oktavia, Usep Syaipudin
PDF
Read Statistic: 755
PDF Downloads: 664
https://doi.org/10.52728/ijtc.v4i4.775

Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy?

668-683 Destiny Wulandari
PDF
Read Statistic: 377
PDF Downloads: 306
https://doi.org/10.52728/ijtc.v4i4.833

Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective

684-702 Heriantonius Silalahi, Budi Kurnia
PDF
Read Statistic: 447
PDF Downloads: 330
https://doi.org/10.52728/ijtc.v4i4.870

Determinants of Occupational Health and Safety Disclosure: An Empirical Study of Property, Real Estate, and Building Construction Companies on IDX

703-715 Sindy Astuti, Aminah
PDF
Read Statistic: 285
PDF Downloads: 218
https://doi.org/10.52728/ijtc.v4i4.884

Village Fund Accounting Model in Realizing Nagari Financial Accountability

716-729 Armel Yentifa, Wiwik Andriani, Syafira Ramadhea Jr, Dandi Aprila, Gusmita Sofia
PDF
Read Statistic: 245
PDF Downloads: 219
https://doi.org/10.52728/ijtc.v4i4.895

The Influence of Audit Opinion, Auditor Switching, and Number of Audit Committees on Audit Report Lag

730-741 Brandon Christian Tomasila, Hisar Pangaribuan
PDF
Read Statistic: 620
PDF Downloads: 551
https://doi.org/10.52728/ijtc.v4i4.908

The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises

742-754 Wiwik Andriani, Rangga Putra Ananto, Zahara Zahara, Dandi Aprila
PDF
Read Statistic: 308
PDF Downloads: 263
https://doi.org/10.52728/ijtc.v4i4.928

The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area

755-770 Oktaviani Silaen, Hisar Pangaribuan
PDF
Read Statistic: 352
PDF Downloads: 345
https://doi.org/10.52728/ijtc.v4i4.894

The Influence of Operational Costs on Operating Income and Interest Rates on Non-Performing Loans in Banking Companies listed on thei Indonesian Stock Exchange

771-781 Rani Safitri, Sulastri, Isni
PDF
Read Statistic: 231
PDF Downloads: 224
https://doi.org/10.52728/ijtc.v4i4.909

Dimensions in the Adoption of Philippine Tax E-Payment Channels in Paying Income Taxes Among Individual Taxpayers

782-798 Lord Eddie I. Aguilar
PDF
Read Statistic: 1484
PDF Downloads: 1184
https://doi.org/10.52728/ijtc.v4i4.796

Gender Diversity and Sustainability Performance: The Role of Financial Technology Adoption as Moderator

799-812 Dwiyanjana Santyo Nugroho, Anita
PDF
Read Statistic: 324
PDF Downloads: 292
https://doi.org/10.52728/ijtc.v4i4.910

Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange

813-831 Khairul Azwar, Elly Susanti, Supitriyani
PDF
Read Statistic: 253
PDF Downloads: 228
https://doi.org/10.52728/ijtc.v4i4.896

The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements

832-845 Hikmahwati, Rusman Irwansyah
PDF
Read Statistic: 190
PDF Downloads: 196
https://doi.org/10.52728/ijtc.v4i4.890

The Effect of Environmental, Social, and Governance (ESG) on Firm Performance With Earnings Management As a Moderation: Empirical Evidence Around COVID–19

846-862 Redho Rahcmatulloh, Eddy Suranta
PDF
Read Statistic: 1304
PDF Downloads: 792
https://doi.org/10.52728/ijtc.v4i4.937

Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period)

863-877 Sutri Handayani, Djoko Suhardjanto, E Muhtar, Setianingtyas Honggowati
PDF
Read Statistic: 719
PDF Downloads: 327
https://doi.org/10.52728/ijtc.v4i4.900

The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022)

878-894 Ridha Azka Raga, Wuwuh Andayani, Husna Putri Pertiwi, Julaeha, Dwikora Harjo
PDF
Read Statistic: 483
PDF Downloads: 361
https://doi.org/10.52728/ijtc.v4i4.921

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office

895-912 Novianita Rulandari
PDF
Read Statistic: 194
PDF Downloads: 182
https://doi.org/10.52728/ijtc.v4i4.966

The Influence of Intellectual Capital, and Capital Structure on Financial Performance

913-927 Ahmad Ikbal, Abdullah
PDF
Read Statistic: 302
PDF Downloads: 275
https://doi.org/10.52728/ijtc.v4i4.959

The Potential Financial Distress in Special Notation Companies on the Indonesia Stock Exchange: Prediction Model Approach

928-950 Wiwik Sugiarti, Nikmah
PDF
Read Statistic: 246
PDF Downloads: 211
https://doi.org/10.52728/ijtc.v4i4.969

Analysis of Mutual Fund Investment Performance in the Ability to Regulate Higher Liquidity Increases in Indonesia

951-965 Azzam Fuadudin Dhiyaurrahman, Ardi Paminto, Musdalifah Azis
PDF
Read Statistic: 215
PDF Downloads: 228
https://doi.org/10.52728/ijtc.v4i4.816