Vol. 6 No. 1 (2025): Vol 6 No 1, September 2025

Articles

• OPPORTUNITIES AND CHALLENGES OF IMPLEMENTING ARTIFICIAL INTELLIGENCE IN TAX ADMINISTRATION SYSTEM

  Cantika Rerinda Alisawa, Ayu Fury Puspita (Author)

  1 - 13

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• THE INFLUENCE OF SERIOUSNESS OF VIOLATIONS, RELIGIOSITY, LEADERSHIP STYLE, AND RETALIATION ON INTERNAL WHISTLEBLOWING INTENTIONS AT THE BPKP OF CENTRAL SULAWESI

  Nauvaldo Amrullah, Roekhudin (Author)

  14 - 28

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• THE EFFECT OF DISCLOSURE OF ECONOMIC, ENVIRONMENTAL AND SOCIAL DIMENSIONS IN THE SUSTAINABILITY REPORT ON COMPANY'S FINANCIAL PERFORMANCE MODERATED BY COMPANY SIZE

  Nindy Tri Sekar Ayuninggati Hartono, Gugus Irianto (Author)

  29 - 47

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• THE IMPACT OF THE FOURTH INDUSTRIAL REVOLUTION ON THE THIRD PHASE OF TAX REFORM REGARDING IT AND DATABASES AT PALOPO PRIMARY TAX OFFICE

  Rafi Khalifah Arrayyan, Helmy Adam (Author)

  48 - 64

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• THE IMPACT OF SOFTWARE INVESTMENT ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE IN BIG DATA TECHNOLOGY

  Schelma Aulia Poetry Angela, Muhammad Tojibussabirin (Author)

  65 - 84

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• THE INFLUENCE OF CEO TENURE, FINANCIAL DISTRESS, AND SALES GROWTH ON TAX AVOIDANCE (STUDY OF NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022)

  Viramashita Ellena Fauzia, Sutrisno T (Author)

  85 - 104

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• INDIVIDUAL INTEREST IN MOBILE BANKING USE: A MODIFIED TECHNOLOGY ACCEPTANCE MODEL APPROACH

  Qanita Fachirah, Zaki Baridwan (Author)

  105-132

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• THE EFFECT OF ACCOUNTING KNOWLEDGE AND INTERNSHIP EXPERIENCE ON INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT WITH FINANCIAL REWARDS AS A MODERATOR

  Zafira Ayu Kusuma, Bambang Hariadi (Author)

  133-149

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• THE INFLUENCE OF ESG DISCLOSURE ON TAX AVOIDANCE (STUDY ON ESG LEADERS INDEX COMPANIES LISTED ON IDX IN 2019-2023)

  Rosa Ayu Dewanti, Mohamad Khoiru Rusydi (Author)

  150-169

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• THE EFFECT OF INTERNAL CONTROL, ORGANIZATIONAL COMMITMENTAND COMPENSATION ON ACCOUNTING FRAUD POTENTIALS WITHINDIVIDUAL MORALITY AS A MODERATING VARIABLE

  Aathifah Teta Fitranti, Lilik Purwanti (Author)

  170-183

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• ANALYSIS OF THE EFFECT OF RETURN ON ASSETS, RETURN ON EQUITY, AND NET PROFIT MARGIN ON EARNINGS PER SHARE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022

  Bima Akbar Oktawiandra, Roekhudin (Author)

  184-200

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• LEGITIMACY OF MCDONALD'S CSR DISCLOSURE

  Beryl Aranda Cakti, Aji Dedi Mulawarman (Author)

  201-214

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