Vol. 4 No. 4 (2023): October 2023

View Vol. 4 No. 4 (2023): October 2023
DOI: https://doi.org/10.52728/ijtc.v4i4
Published: 2023-10-20

Articles

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

    Diajeng Fitri Wulan, Reni Oktavia, Usep Syaipudin
    646-667

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

    Destiny Wulandari
    668-683

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

    Heriantonius Silalahi, Budi Kurnia
    684-702

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

    Sindy Astuti, Aminah
    703-715

  • Village Fund Accounting Model in Realizing Nagari Financial Accountability

    Armel Yentifa, Wiwik Andriani, Syafira Ramadhea Jr, Dandi Aprila, Gusmita Sofia
    716-729

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

    Brandon Christian Tomasila, Hisar Pangaribuan
    730-741

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

    Wiwik Andriani, Rangga Putra Ananto, Zahara Zahara, Dandi Aprila
    742-754

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

    Oktaviani Silaen, Hisar Pangaribuan
    755-770

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

    Rani Safitri, Sulastri, Isni
    771-781

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

    Lord Eddie I. Aguilar
    782-798

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

    Dwiyanjana Santyo Nugroho, Anita
    799-812

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

    Khairul Azwar, Elly Susanti, Supitriyani
    813-831

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

    Hikmahwati, Rusman Irwansyah
    832-845

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

    Redho Rahcmatulloh, Eddy Suranta
    846-862

  • 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)

    Sutri Handayani, Djoko Suhardjanto, E Muhtar, Setianingtyas Honggowati
    863-877

  • 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)

    Ridha Azka Raga, Wuwuh Andayani, Husna Putri Pertiwi, Julaeha, Dwikora Harjo
    878-894

  • 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

    Novianita Rulandari
    895-912

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

    Ahmad Ikbal, Abdullah
    913-927

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

    Wiwik Sugiarti, Nikmah
    928-950

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

    Azzam Fuadudin Dhiyaurrahman, Ardi Paminto, Musdalifah Azis
    951-965