Vol. 5 No. 1 (2024): January 2024

View Vol. 5 No. 1 (2024): January 2024
DOI: https://doi.org/10.52728/ijtc.v5i1
Published: 2023-12-29

Articles

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

    Supriyadi
    1-14

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

    Yolita Deantri Anisa, Nikmah
    15-27

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

    Shabira Dwi Anggraini, Eddy Suranta, Pratana Puspa Midiastuty
    28-43

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

    Syahfira Putri Kinanti, Pratana Puspa Midiastuty, Eddy Suranta, Danang Adi Putra
    44-59

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

    Widia Dwi Syahputri, Pratana Puspa Midiastuty, Eddy Suranta, Danang Adi Putra
    60-76

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

    Alfiyyah Nuur Fadhilah, Eddy Suranta
    77-96

  • Carbon Tax Research Trend

    Muhammad Bima, Rhisma Indah Setiawati, Dwi Apriliana Agustin, Mohamad Djasuli
    97-113

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

    Aziza Chinhayu, Saiful
    114-127

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

    Alfin Alifi, Lestari Kurniawati
    128-143

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

    Mohamad Nor Rizal, Supriyadi, Mohammad Fachrudin
    144-161

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

    Heriantonius Silalahi
    162-179

  • 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)

    Siti, V. Santi Paramita Paramita
    180-201

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

    Dewi Rejeki, Siti Nurlatifah
    202-220

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

    Hendi, Desinta Pramesti, Budi Harsono
    221-233

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

    Juliansyah Roy, Eny Rochaida, Rahcmad Budi Suharto
    234-253

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

    Muhamad Syahwildan, Zulfa Zakiatul Hidayah
    254-265

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

    Dwi Suhartini, Monika Indah Cahyani Putri, Sofie Yunida Putri
    266-279

  • The Impact of Financial Literacy and Digital Awareness on Investment Intentions

    Meidy Lieke Karundeng, Valentine Siagian, Francis Hutabarat, Hisar Pangaribuan
    280-291

  • Analysis of Local Tax Potential of Ogan Komering Ulu Regency

    Elsa Calista Zega, Nadhira Hardiana
    292-300

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

    Indra, Mutiara Adinda Febrian, Septia Amelia Putri
    301-321