4 articles in this issue
Iriyadi Iriyadi,Yovita Antonio
This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this rese... see more
Ni Wayan Rustiarini,I Made Sudiartana
This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manuf... see more
Irsyadillah Irsyadillah,Ruaida Ruaida,Musfiana Musfiana
The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema o... see more
Nyoman Yudha Astriayu Widyari,Dodik Ariyanto,Herkulanus Bambang Suprasto,I Dewa Gede Dharma Suputra
This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional rand... see more