DOI: https://doi.org/10.52728/ijtc.v5i1

Published: Dec 29, 2023

Articles

What do we know about Cooperative Compliance? Insights from Literature Review in Transfer Pricing Supervision

1-14 Supriyadi
PDF
Read Statistic: 414
PDF Downloads: 402
https://doi.org/10.52728/ijtc.v5i1.956

The Role of External Assurance in Moderating the Effect of Sustainability Reporting Quality on Firm Value

15-27 Yolita Deantri Anisa, Nikmah
PDF
Read Statistic: 894
PDF Downloads: 644
https://doi.org/10.52728/ijtc.v5i1.974

The Effect of Earnings Management on Dividend Policy: Concentrated Ownership and Audit Committee Expertise as Moderating Variables

28-43 Shabira Dwi Anggraini, Eddy Suranta, Pratana Puspa Midiastuty
PDF
Read Statistic: 654
PDF Downloads: 483
https://doi.org/10.52728/ijtc.v5i1.975

The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates

44-59 Syahfira Putri Kinanti, Pratana Puspa Midiastuty, Eddy Suranta, Danang Adi Putra
PDF
Read Statistic: 693
PDF Downloads: 525
https://doi.org/10.52728/ijtc.v5i1.999

Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange

60-76 Widia Dwi Syahputri, Pratana Puspa Midiastuty, Eddy Suranta, Danang Adi Putra
PDF
Read Statistic: 682
PDF Downloads: 393
https://doi.org/10.52728/ijtc.v5i1.1000

The Effect of Accrual Earnings Management and Real Earnings Management on Environmental, Social, and Governance (ESG) Reporting Performance

77-96 Alfiyyah Nuur Fadhilah, Eddy Suranta
PDF
Read Statistic: 1030
PDF Downloads: 734
https://doi.org/10.52728/ijtc.v5i1.1001

Carbon Tax Research Trend

97-113 Muhammad Bima, Rhisma Indah Setiawati, Dwi Apriliana Agustin, Mohamad Djasuli
PDF
Read Statistic: 566
PDF Downloads: 515
https://doi.org/10.52728/ijtc.v5i1.1002

Financial Reporting and Audit Quality Impact on Investment Efficiency in Indonesian Transport and Logistics Companies

114-127 Aziza Chinhayu, Saiful
PDF
Read Statistic: 608
PDF Downloads: 534
https://doi.org/10.52728/ijtc.v5i1.1018

The Influence of Earning Management, Dividend Policy, and Free Float Ratio on Stock Returns

128-143 Alfin Alifi, Lestari Kurniawati
PDF
Read Statistic: 553
PDF Downloads: 497
https://doi.org/10.52728/ijtc.v5i1.1022

The Influence of Tax Exclusion Policies and Other Factors on the Value of Dividends Paid by Public Companies in Indonesia

144-161 Mohamad Nor Rizal, Supriyadi, Mohammad Fachrudin
PDF
Read Statistic: 306
PDF Downloads: 382
https://doi.org/10.52728/ijtc.v5i1.1031

Enhancing Tax Compliance in Indonesian Government Institutions: Identifying and Mitigating Inhibiting Factors

162-179 Heriantonius Silalahi
PDF
Read Statistic: 532
PDF Downloads: 424
https://doi.org/10.52728/ijtc.v5i1.783

The Influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress (Study of Retail Trade Sub-Sector Companies Listed on The Indonesian Stock Exchange in 2017-2022)

180-201 Siti, V. Santi Paramita Paramita
PDF
Read Statistic: 657
PDF Downloads: 699
https://doi.org/10.52728/ijtc.v5i1.1036

The Effect of the Implementation of Environmental Accounting on Profitability in Mining Sector Companies Listed on the Efek Indonesia Exchange

202-220 Dewi Rejeki, Siti Nurlatifah
PDF
Read Statistic: 469
PDF Downloads: 504
https://doi.org/10.52728/ijtc.v5i1.1045

The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value

221-233 Hendi, Desinta Pramesti, Budi Harsono
PDF
Read Statistic: 682
PDF Downloads: 776
https://doi.org/10.52728/ijtc.v5i1.1048

Economic Growth Model with Regional Expenditure as a Moderation Variable: Scale in Berau Regency

234-253 Juliansyah Roy, Eny Rochaida, Rahcmad Budi Suharto
PDF
Read Statistic: 314
PDF Downloads: 274
https://doi.org/10.52728/ijtc.v5i1.1043

The Influence of Financial Literacy, Self-Efficacy, and Coping Strategies on Students' Finances

254-265 Muhamad Syahwildan, Zulfa Zakiatul Hidayah
PDF
Read Statistic: 1673
PDF Downloads: 943
https://doi.org/10.52728/ijtc.v5i1.1056

Examining the Sustainability Report, Financial Performance, and Value of Mining Companies in Indonesia

266-279 Dwi Suhartini, Monika Indah Cahyani Putri, Sofie Yunida Putri
PDF
Read Statistic: 831
PDF Downloads: 455
https://doi.org/10.52728/ijtc.v5i1.1064

The Impact of Financial Literacy and Digital Awareness on Investment Intentions

280-291 Meidy Lieke Karundeng, Valentine Siagian, Francis Hutabarat, Hisar Pangaribuan
PDF
Read Statistic: 767
PDF Downloads: 558
https://doi.org/10.52728/ijtc.v5i1.1014

Analysis of Local Tax Potential of Ogan Komering Ulu Regency

292-300 Elsa Calista Zega, Nadhira Hardiana
PDF
Read Statistic: 225
PDF Downloads: 180
https://doi.org/10.61194/ijtc.v5i1.1129

The Application of Government Accounting Standards and Quality of Financial Reports on the Accountability Financial Performance

301-321 Indra, Mutiara Adinda Febrian, Septia Amelia Putri
PDF
Read Statistic: 295
PDF Downloads: 181
https://doi.org/10.61194/ijtc.v5i1.842