Vol. 17 No. 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)

Articles

• Digital Tax Administration Reform and Tax Compliance in Transfer Pricing -

  Ely Kartikaningdyah,  Politeknik Negeri Batam,  Indonesia

  Putu Dian Pradnyanitasari,  Faculty Economics, and Business, Universitas Warmadewa,  Indonesia

  203-216

  DOI : https://doi.org/10.26740/jaj.v17n2.p203-216
  Abstract views: 112 , PDF downloads: 96

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• Do Tax Planning, CSR, and Liquidity Signal Firm Value? Evidence From Indonesian Telecommunication Firms

  Qimyatussa'adah Qimyatussa'adah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Mala Sharma,  Government Art College, Mandal (affiliated to Gujarat University,Ahmedabad),  India

  Permatasari Cahyaningdyah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Nika Esti Rahayu,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Attaya Ramadhani,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  217-229

  DOI : https://doi.org/10.26740/jaj.v17n2.p217-229
  Abstract views: 175 , PDF downloads: 88

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• The Nexus between Corporate Governance, Green Finance, and Economic Growth in Indonesia

  Shanty Ratna Damayanti,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  Alberta Esti Handayani,  Accounting Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  Jajuk Suprijati,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  230-243

  DOI : https://doi.org/10.26740/jaj.v17n2.p230-243
  Abstract views: 109 , PDF downloads: 54

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• The Strategic Role of Innovation as a Mediator Between Internal Firm Factors and Value Creation: A Study of the Indonesian Manufacturing Industry

  Prihat Assih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

  Diyah Sukanti Cahyaningsih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

  Kanitsorn Terdpaopong,  Accounting Study Program, Rangsit University,  Thailand

  244-260

  DOI : https://doi.org/10.26740/jaj.v17n2.p244-260
  Abstract views: 96 , PDF downloads: 60

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• Unraveling the Tax Puzzle: How CSR, GCG, and Firm Characteristics Affect Corporate Value through Tax Avoidance

  Hendra Sanjaya Kusno,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

  Sisca Santika,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

  Wiwik Saraswati,  Faculty of Economics and Business, Universitas Balikpapan,  Indonesia

  Alvianita Gunawan Putri,  Accounting Departement, Politeknik Negeri Semarang,  Indonesia

  Magda Elsyied,  Accounting Department, Faculty of Commerce Kafrelsheikh University,  Egypt

  261-279

  DOI : https://doi.org/10.26740/jaj.v17n2.p261-279
  Abstract views: 141 , PDF downloads: 63

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• Profit Sharing Ratio, BI Rate, and Inflation to Improve Mudharabah Deposits

  Fitri Dhivi Lovika,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  Nonie Afrianty,  Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  Rizky Hariyadi,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  280-292

  DOI : https://doi.org/10.26740/jaj.v17n2.p280-292
  Abstract views: 89 , PDF downloads: 61

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• The Dynamics of Local Representation in Regional Tax Units

  Danny Wibowo,  Department of Accounting, Faculty of Economics, Surabaya College of Economics,  Angola

  Amizawati Mohd Amir,  Faculty of Economics and Management, Universiti Kebangsaan Malaysia,  Malaysia

  293-307

  DOI : https://doi.org/10.26740/jaj.v17n2.p293-307
  Abstract views: 10 , PDF downloads: 1

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• A Do Financial Distress and Accounting Conservarism Have Influence of Tax Avoidance with Leverage as a Moderating Variable

  Meiliana Jaunanda,  Universitas Pelita Harapan,  Indonesia

  
  Abstract views: 403