Vol. 6 No. 4 (2025): October 2025

Articles

• Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement

  Muhammad Zabir Zainuddin, Sulvariany Tamburaka, Nasrullah Dali

  1-33

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  Muhammad Zabir Zainuddin,  Universitas Sulawesi Tenggara,  Indonesia

  Sulvariany Tamburaka,  Universitas Halu Oleo,  Indonesia

  Nasrullah Dali,  Universitas Halu Oleo,  Indonesia

  Abstract views : 398 times | Downloads: 230 times | DOI : https://doi.org/10.61194/ijtc.v6i4.2188 | Published: 2025-10-31
  

• Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach

  Intan Puspanita, Anistya Vinta Desi

  1-14

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  Intan Puspanita,  Universitas Sultan Ageng Tirtayasa,  Indonesia

  Anistya Vinta Desi,  Universitas Sultan Ageng Tirtayasa,  Indonesia

  Abstract views : 844 times | Downloads: 708 times | DOI : https://doi.org/10.61194/ijtc.v6i4.1924 | Published: 2025-10-30
  

• The Moderating Role of Institutional Quality on the Nexus Between NPL and Performance Metrics of ROE, ROA and CAR

  Abraham Okine (Rev), David Kwashie Garr

  1-17

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  Abraham Okine (Rev),  Accra Institute of Technology,  Ghana

  David Kwashie Garr,  Presbyterian University Ghana,  Ghana

  Abstract views : 566 times | Downloads: 1601 times | DOI : https://doi.org/10.61194/ijtc.v6i4.1930 | Published: 2026-01-07
  

• Tax Audits, Penalties, Enforcements, and Tax Compliance Among Small Retail Firms

  Augustina Kwakye, Adjei Amaniampong, Bernard Opoku Frimpong, Benjamin Blavo

  1-18

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  Augustina Kwakye,  Offinso College of Education,  Ghana

  Adjei Amaniampong,  Offinso College of Education,  Ghana

  Bernard Opoku Frimpong,  Offinso College of Education,  Ghana

  Benjamin Blavo,  St. Ambrose College of Education,  Ghana

  Abstract views : 821 times | Downloads: 384 times | DOI : https://doi.org/10.61194/ijtc.v6i4.1946 | Published: 2026-01-07