Articles

• THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE Muhammad Anwar Shubhan, Rita Yuniarti PDF : https://doi.org/10.35310/accruals.v9i01.1386 Abstract views : 69 | PDF views : 25

• How Can Product Delivery Efficiency Be Improved? A Comparative Study Between the Shortest Path Method and Vehicle Routing Problem with Pool Clustering Implementation in Kukami Delivery Subang Muhammad Ridlan Akbar, Didit Damur Rochman PDF : https://doi.org/10.35310/accruals.v9i01.1358 Abstract views : 42 | PDF views : 18

• SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE muhammad syahrudin, irma Suryani, R. Wedi Rusmawan Kusumah PDF : https://doi.org/10.35310/accruals.v9i01.1385 Abstract views : 70 | PDF views : 24

• The Effect of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in Insurance Companies Registered on The Indonesia Financial Services Authority in 2019 – 2023 Zahra Muslimah Mulyawan, Ahmad Zakie Mubarrok PDF : https://doi.org/10.35310/accruals.v9i01.1338 Abstract views : 39 | PDF views : 13

• The Effect of Corporate Governance on Sustainability Report Bahrul Mulki Hambali; Estu Widarwati, E Wityasminingsih PDF : https://doi.org/10.35310/accruals.v9i01.1286 Abstract views : 52 | PDF views : 15

• HOW IS THE PERFORMANCE APPRAISAL SYSTEM FOR SMALL AND MEDIUM ENTERPRISES IN THE LIVESTOCK INDUSTRY? EXPERIMENTAL STUDY IN INDONESIA Ferdi Fathurohman, Rita Purwasih, Nurul Mukminah, Fitri Suciati PDF : https://doi.org/10.35310/accruals.v9i01.1426 Abstract views : 57 | PDF views : 0

• Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta Salsa Fadhilah, Arfah Habib Saragih, Adang Hendrawan PDF : https://doi.org/10.35310/accruals.v9i01.1403 Abstract views : 29 | PDF views : 0

• THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS Herawati Jaenal, Yunita Fitria PDF : https://doi.org/10.35310/accruals.v9i01.1416 Abstract views : 8 | PDF views : 0