
| |||||||||||||||||||||||
Journal Summary : | Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting Department the University of Merdeka, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September. Researchers in all accounting and taxes fields are encouraged to contribute articles based on recent research. More several other changes in Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) are informed in the Journal History. |

Citations 163 | h-index 7 | i10-index 5 | Articles 42 | |||
|
Vol 8, No 2 (2022): Sepember 2022
Table of Contents
Articles
Employee Performance Analysis as a Human Resource Asset in Batu City Government Inspectorate
DOI : 10.26905/ap.v8i2.8417
Gunawan Tri Nugroho, Prihat Assih, Diyah Sukanti Cahyaningsih, Waluyo Djati
|
103-115
|
Effective Tax Rate Due to Investment Opportunity Set, Leverage, Capital Intensity, and Inventory in Mining Companies Listed on the IDX
DOI : 10.26905/ap.v8i2.8637
Yanto Yanto
|
116-133
|
Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty?
DOI : 10.26905/ap.v8i2.8814
Dhea Amarsya Aulia Rachma, Pepie Diptyana
|
134-149
|
Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag
DOI : 10.26905/ap.v8i2.8922
Afifah Megarani, Ambar Woro Hastuti, Adi Suprayitno
|
150-163
|
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness
DOI : 10.26905/ap.v8i2.9232
Subadriyah Subadriyah, Izzatur Rohmatun Na’imah, Moch Aminnudin
|
164-179
|
Impact of Profitability and Leverage on Tax Avoidance; Corporate Social Responsibility (CSR) as Mediating Variable
DOI : 10.26905/ap.v8i2.9318
Triana Friskila, Jaeni Jaeni
|
201-224
|