Vol. 4 No. 2 (2023): April 2023

Articles

• The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

  Riski Ayu Fitriani, Menik Indrati

  145-163

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  Abstract views: 1824 times | Downloads: 1825 times | DOI: https://doi.org/10.52728/ijtc.v4i2.678

• Profit or Planet? : Impact of Production and Environmental Costs on Sales English

  Ivada Zanetha Darmaputri, Valentine Siagian

  164-180

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  Abstract views: 617 times | Downloads: 937 times | DOI: https://doi.org/10.52728/ijtc.v4i2.695

• Book-Tax Differences and Profit Growth: Evidence from Indonesia

  Qurrotal Qolbiyah, Muhammad Isa Alamsyahbana, Rachmad Chartady, Armansyah Armansyah, Yerisma Welly

  181-194

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  Abstract views: 680 times | Downloads: 1081 times | DOI: https://doi.org/10.52728/ijtc.v4i2.708

• Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

  Yunita Pakpahan, Wina Theresia br Naibaho

  195-207

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  Abstract views: 1066 times | Downloads: 1326 times | DOI: https://doi.org/10.52728/ijtc.v4i2.685

• Market Concentration in Construction Tenders in West Papua

  Bagas Johantri, Rachma Aprilia, Sopian Sopian

  208-220

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  Abstract views: 462 times | Downloads: 659 times | DOI: https://doi.org/10.52728/ijtc.v4i2.709

• The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

  Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman

  221-235

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  Abstract views: 1290 times | Downloads: 1450 times | DOI: https://doi.org/10.52728/ijtc.v4i2.710

• Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

  Dianila Oktyawati, Hilda Octavana Siregar, Rumiyati Rumiyati

  236-249

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  Abstract views: 887 times | Downloads: 1213 times | DOI: https://doi.org/10.52728/ijtc.v4i2.718

• Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

  Indradi

  250-264

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  Abstract views: 524 times | Downloads: 999 times | DOI: https://doi.org/10.52728/ijtc.v4i2.712

• The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital

  Nurul Latifah Nurdin, Haliah, Nirwana

  265-282

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  Abstract views: 515 times | Downloads: 750 times | DOI: https://doi.org/10.52728/ijtc.v4i2.717

• Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress

  Eddy Suranta, Muhammad Alif Bimo Satrio, Pratana Puspa Midiastuty

  283-295

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  Abstract views: 4154 times | Downloads: 3100 times | DOI: https://doi.org/10.52728/ijtc.v4i2.714

• Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office

  Irawati, Musa Maha Sulung Sitinjak, Dwikora Harjo, Aramia Fahriah

  296-310

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  Abstract views: 797 times | Downloads: 961 times | DOI: https://doi.org/10.52728/ijtc.v4i2.682

• Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022)

  Jufri Yandes, Sapto Setyo Nugroho

  311-323

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  Abstract views: 585 times | Downloads: 914 times | DOI: https://doi.org/10.52728/ijtc.v4i2.734

• Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

  Marlon Manya, Miryam C. González-Rabanal

  324-340

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  Abstract views: 874 times | Downloads: 1239 times | DOI: https://doi.org/10.52728/ijtc.v4i2.723

• Wealth Taxes on Individuals: An International Comparative Study

  Estelle Abrahams, Suzette Bosman

  341-357

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  Abstract views: 630 times | Downloads: 623 times | DOI: https://doi.org/10.52728/ijtc.v4i2.738

• A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria

  Atinuke Adibempe Orekan

  358-373

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  Abstract views: 473 times | Downloads: 463 times | DOI: https://doi.org/10.52728/ijtc.v4i2.719