Vol 3, No 2 (2025): Desember 2025

Articles

• The Influence of Taxpayer Awareness, Tax Sanctions, and Tax Knowledge on Taxpayer Compliance, Moderation of Morals

  Indriani   Namla Elfa Syariati   Nur Rahmah Sari  

  1-17

  DOI: 10.61220/

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• Do Ethical Attributes Matter More than Independence? The Moderating Role of Auditor Integrity in Government Audit Quality

  Yusniati Yusniati  Farid Fajrin  Mustakim Muchlis 

  18-29

  DOI: 10.61220/

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• The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable

  Berkah Rahmawati   Lince Bulutoding   Della Fadhilatunisa  

  30-43

  DOI: 10.61220/

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• The Effect of Auditor Competency and Organizational Support on Auditor Performance at the Selayar Islands District Inspectorate with Work-Life Balance as a Moderation

  Nabila Fildzah Syakirah  Suhartono   Muhammad Sapril Sardi Juardi  

  44-59

  DOI: 10.61220/

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• Implementation of Murabahah Agreement Based on PSAK 102 from a Maslahah Perspective at Bank Muamalat

  Nurfadillah Annisa Arifin  Sumarlin   Raodatul Jannah  

  60-65

  DOI: 10.61220/

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