Vol. 7 No. 3 (2026): July 2026

DOI: https://doi.org/10.61194/ijtc.v7i3
Published: 2026-07-22

Articles

  • ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024

    Nabila Faiza Hakim, Kurnia
    1-10

  • The Impact of Land and Building Tax on the Regional Economy (Regencies and Municipalities) in Indonesia using Panel Data Regression

    Nur Farida Liyana, Heni Sulastri, Khusnaini, Ida Zuraida
    1-8

  • Financial Capital and MSME Going Concern in Banjarmasin: The Mediating Role of Business Mentoring

    Hikmahwati Hikmahwati, Noor Romy Rahwani, Muhammad Ali Watoni, Mark Gabriel Wagan Aguilar
    1-11

  • Green Accounting Policy and Green Fiscal Policy on Regional Revenues in Supporting Sustainable Mangrove Ecosystems Mangrove Ecosystem Conservation in Jayapura, Papua

    Otniel Safkaur, Aaron Asi Maruli Simanjuntak, Orpa Momot
    1-12

  • ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q

    Patricia Diana, Rosita Suryaningsih, John CG Lee
    1-10

  • Determinants of Tax Revenue: The Mediating Role of Taxpayer Compliance in the Context of Indonesian Tax Offices

    Rida Ristiyana, Muti Dewi Junika, Erwindiawan
    1-12

  • Artificial Intelligence-Assisted Financial Statement Analysis and Tax Risk Assessment: Evidence from a Quasi-Experimental Study

    Supriyadi, Arief Budi Wardana, I Gede Komang Chahya Bayu Anta Kusuma, Nasikhudin
    1-8

  • Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms

    Agung Dinarjito, Zef Arfiansyah, Sandi Setiadi
    1-12

  • Hybrid Fraud Detection for Government Financial Transactions Using Deep Isolation Forest and Extreme Gradient Boosting: A Case Study from an Indonesian Government Institution

    Ni Komang Yossy Trisna Sukawati Sukawati, Rojali
    1-10

  • A Systems Thinking for Hotel Tax Optimization: Evidence from Tourism Dynamics in Garut Regency

    Muslim Alkautsar, Tinneke Hermina, Hanifah Hanifah, Marizsa Herlina, Hanifah Fauziah
    1-11

  • Regional Fiscal Policy and Provincial Fiscal Performance in Indonesia: The Dual Moderating Role of Fiscal Decentralization

    Niko Silitonga, Harya Widiputra, Fangky Antoneus Sorongan
    1-9

  • Cloud Accounting, Artificial Intelligence, and Machine Learning in Digital Financial Applications: Implications for MSME Accounting Information in South Sumatra

    Lesi Hartati, Haryono Umar, Lilis Puspitawati, Raja Haydar Alibi
    1-14

  • Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee

    Hidayat Darwis, Supriatiningsih, Samukri
    1-10

  • A Bibliometric Analysis of Research Trends on Blockchain in Finance: Insights into Transparency, Security, and Collaboration Networks

    Yohanna Thresia Nainggolan, Bella Lisa Permatasari, Muh. Irfandy Azis, Irawati HM, Ferica Christinawati Putri
    1-10

  • The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera

    Noviani, Erlina, Iskandar Muda, Keulana Erwin, Agung Wahyudhi Atmanegara
    1-6

  • The Effects of Green Accounting Disclosure, Eco-Efficiency, and Sales Growth on Firm Value: Evidence from IDX Energy Companies, 2020–2024

    Bilqis Fathu Qodar, Willy Sri Yuliandhari
    1-9

  • Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting

    Revi Candra, Nurul Nazifah, Gampito, Elfadhli, Fatimah Setia Wardani
    1-10

  • GRI 301-306 Environmental Disclosures and SDG Reporting Quality among Indonesian Property Companies

    Riani Sukma Wijaya, Sharul Effendi Bin Janudin, Nor Hanani Binti Ahamad Rapani
    1-13

  • Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions

    Primandita Fitriandi, Supriyadi, Nur Farida Liyana, Agus Puji Priyono
    1-9