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Online ISSN : 2617-6548
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Social Sciences
Does Corporate Governance Support Tax Avoidance Practice in Indonesia?
Sigit Handoyo, Aditya Pandu Wicaksono, Atidira Darmesti
184-201
Abstract View : 3699
Download :2985
10.53894/ijirss.v5i3.505
Social Sciences
An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA
Tafadzwa Musumbani, Sitsha Lovemore, Wadesango Newman
269-280
Abstract View : 1231
Download :1345
10.53894/ijirss.v5i4.687
Social Sciences
Do motivational posture, audit random strategy, and ethical role have effect on tax compliance decision in Indonesia: An experimental study
Lodovicus Lasdi, Teodora Winda Mulia
527-535
Abstract View : 49
Download :23
10.53894/ijirss.v8i11.10977
Social Sciences
Tax knowledge and tax compliance of the small and medium enterprises in Vietnam
Nguyen Thi Thu Hien, Bui Thi Thu Thao, Dang Anh Tuan
886-898
Abstract View : 1305
Download :1120
10.53894/ijirss.v8i1.4433
Social Sciences
Designing a tax disclosure index to foster fiscal sustainability: Thematic analysis approach
Levana Dhia Prawati, Juniati Gunawan, Susi Dwi Mulyani, N. Sandhu Resi Prajasa
1396-1407
Abstract View : 241
Download :158
10.53894/ijirss.v8i5.9140
Tax-induced earnings management: Analyzing the impact of profitability, deferred tax assets, and tax planning strategies
Indra Pahala, Unggul Purwohedi, Putri Haryani, Rida Prihatni, Alifa Shafiya Nur Hasanah
1059-1067
Abstract View : 413
Download :268
10.53894/ijirss.v8i3.6752
Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia
Ka Tiong, Tubagus Ismail, Helmi Yazid, Muhamad Taqi
2232-2237
Abstract View : 407
Download :198
10.53894/ijirss.v8i2.5674
Social Sciences
A development of a casual relationship model of factors influencing tax payment through the electronic system of commercial registered entrepreneurs
Doungkamol Duchdara, Kalyaporn Panmarerng
1173-1180
Abstract View : 278
Download :164
10.53894/ijirss.v8i4.8039
The influence of electronic payment methods on tax compliance
Randa Abd Elhamied Mohammed Hamza, Nasareldeen Hamed Ahmed Alnor, Mohamed Ishag Abdelrahman...
3046-3055
Abstract View : 709
Download :767
10.53894/ijirss.v8i2.5948
Social Sciences
Institutional gaps in global transfer pricing: A systematic review on fiscal sustainability and SDG-based tax justice for developing economies
Ely Kartikaningdyah, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin Roekhudin
2517-2530
Abstract View : 202
Download :138
10.53894/ijirss.v8i4.8451
Social Sciences
The dual impact of tax evasion, does tax evasion incentivize or dampen FDI, perspectives from the emerging economies of BRICS and CIVETS blocs?
Raed Khasawneh, Mahmoud Hailat, Anas AlQudah, Amal Haj Mohammad
2796-2803
Abstract View : 366
Download :217
10.53894/ijirss.v8i1.5058
Social Sciences
Trust, power and religiosity in Indonesian micro small and medium sized enterprises tax compliance
Putu Dian Pradnyanitasari, Sutrisno T, Endang Mardiati, Zaki Baridwan
1558-1564
Abstract View : 399
Download :287
10.53894/ijirss.v8i2.5513
Synergy of Pancasila ethical principles and transfer pricing practices for economic sustainability
Ely Kartikaningdyah, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin Roekhudin
463-473
Abstract View : 313
Download :248
10.53894/ijirss.v8i3.6549
Social Sciences
The role of tax revenue and public spending in promoting export growth: Evidence from Cambodia
Tita Eng, Siphat Lim
1814-1824
Abstract View : 248
Download :143
10.53894/ijirss.v8i5.9277
Social Sciences
Carbon tax implementation for SDGs in ASEAN: Systematic literature review and synthesis Analysis
Diana Airawaty, Prashanth Beleya, Mahendra Kumar Chelliah, Endang Hariningsih
2569-2582
Abstract View : 316
Download :98
10.53894/ijirss.v8i4.8516
Social Sciences
Diversification of the economy, tax revenue and sustainable growth in Nigeria
Festus Folajimi Adegbie, Ademola Ajayi, Theophilus Anaekenwa Aguguom, Emmanuel Dare Otitolaiye
115-127
Abstract View : 1406
Download :1097
10.53894/ijirss.v6i1.1114
Social Sciences
Carbon tax implementation for SDGs in ASEAN: Systematic literature review and synthesis Analysis
Diana Airawaty, Prashanth Beleya, Mahendra Kumar Chelliah, Endang Hariningsih
1548-1562
Abstract View : 444
Download :304
10.53894/ijirss.v8i4.8131
Social Sciences
Carbon tax as a tool for territorial development in the post- pandemic times in Colombia: Relationship state, vulnerable communities and formal and informal economies
Felipe Lozano Rodríguez, Cristian Fernan Muñoz, Orlando Posada Orrego, Jorge Ariel Loaiza...
17-31
Abstract View : 634
Download :461
10.53894/ijirss.v8i3.7736
Social Sciences
Analysis of the impact of International Financial Reporting Standards on taxation: Global trends and challenges
Edwin Favio Valderrama Barragán, Maricela Cristina Bravo Cadena, Gloria Angélica Valderrama...
4427-4436
Abstract View : 416
Download :378
10.53894/ijirss.v8i3.7531
Social Sciences
The effect of financial secrecy towards internet financial reporting disclosure and its implications for earnings quality
Evita Puspitasari, Winwin Yadiati, Bjarne Lykke-Sorensen, A Mudhoffar Shaddiq
2083-2098
Abstract View : 162
Download :65
10.53894/ijirss.v8i6.10081
Gravitating towards technology-based emerging financial crime: A PRISMA-based systematic review
Provakar Ghose, Munira Parvin, Sadia Akter, Shakib Hassan Rakib, Mohammad Rakibul Islam Bhuiyan
3387-3402
Abstract View : 580
Download :296
10.53894/ijirss.v8i2.6014
Social Sciences
Innovative financing for infrastructure: A systematic literature review
Pratomo Ismujatmika, Yudi Azis, Kurniawan Saefullah, Andreas Wibowo, Anton Abdul Fatah
204-216
Abstract View : 650
Download :539
10.53894/ijirss.v8i4.7771
Social Sciences
The mediating role of green innovation in the relationship between environmental orientation and firm performance: Evidence from Indonesia
Henri Agustin, Basuki
653-664
Abstract View : 622
Download :470
10.53894/ijirss.v8i1.4412
Social Sciences
Multilateral trade agreements as a basis for foreign economic cooperation by the example of EU countries
Zhaxat KENZHIN, Karlygash KAMALI, Saule KARGABAYEVA, Altynshash ZAMANBEKOVA, Zhanat YERNIYAZOVA
4700-4709
Abstract View : 206
Download :98
10.53894/ijirss.v8i3.7589
Social Sciences
Determinants of capital structure in the banking sector: Empirical evidence from Jordan and Saudi Arabia
Abdullah Ewayed Twairesh, Ayoub Alsarhan
2088-2099
Abstract View : 368
Download :203
10.53894/ijirss.v8i4.8292
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