Vol. 7 No. 1 (2026): January 2026

Articles

• Exploring Tax Aggressiveness Using DTAX: Evidence From Basic Material Companies

  Keevin Verdianto, Michael

  19-35

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  Keevin Verdianto,  Pradita University,  Indonesia

  Michael,  Pradita University,  Indonesia

  Abstract views : 386 times | Downloads: 415 times | DOI : https://doi.org/10.61194/ijtc.v7i1.2126 | Published: 2026-01-31
  

• Mapping Public Emotions with AI: An Analysis of Indonesian Society's Strong Reaction to Bank and PPATK Regulations and Their Threat to Economic

  Yolinda Yanti Sonbay, Adri Gabriel Sooai, Beatrix Yunarti Manehat, Manuel De Brito

  1-21

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  Yolinda Yanti Sonbay,  Universitas Katolik Widya Mandira,  Indonesia

  Adri Gabriel Sooai,  Universitas Katolik Widya Mandira,  Indonesia

  Beatrix Yunarti Manehat,  Universitas Katolik Widya Mandira,  Indonesia

  Manuel De Brito,  Universidade Catolica Timorense Sao Joao Paulo II,  Timor-Leste

  Abstract views : 91 times | Downloads: 81 times | DOI : https://doi.org/10.61194/ijtc.v7i1.2165 | Published: 2025-10-31
  

• Synergy Modeling of Microfinance Institutions in Bali's Pekraman Villages

  Ida I Dewa A Yayati Wilyadewi

  36-50

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  Ida I Dewa A Yayati Wilyadewi,  Hindu University of Indonesia,  Indonesia

  Abstract views : 91 times | Downloads: 113 times | DOI : https://doi.org/10.61194/ijtc.v7i1.2159 | Published: 2026-01-31
  

• The Effect of Tax Expense Efficiency, Debt to Equity Ratio and Firm Size on Return on Assets

  Dina Kamila, Salza Adzri Arismutia

  1-18

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  Dina Kamila,  Universitas Indonesia Membangun,  Indonesia

  Salza Adzri Arismutia,  Universitas Indonesia Membangun,  Indonesia

  Abstract views : 407 times | Downloads: 535 times | DOI : https://doi.org/10.61194/ijtc.v7i1.2132 | Published: 2026-02-09