Volume 2, Issue 1 (May) 2026

Articles

• Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies

  Mohammad Hafis Zaenal   Jamaluddin Majid   Della Fadhilatunisa  

  1-14

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• The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable

  Yusril   Lince Bulutoding  Nur Rahmah Sari 

  15-27

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• The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness

  Nur Sakinah Irman   Sumarlin   Della Fadhilatunnisa  

  28-39

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• The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness

  Nurkhaerun Nisa   Sumarlin   Nur Rahmah Sari  

  40-58

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• The Effect of Cash Flow on Financial Distress through Profit Management (Study on State-Owned Companies)

  Miftahul Khairat   Memen Suwandi   Namla Elfa Syariati  

  59-74

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