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Journal Summary : | Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes quantitative research across all major accounting and tax research fields. It is a forum for all academicians, research scholars, scientists, and industry people to share their accounting and tax views and publish their scholarly papers. Accounting and Taxes aims to provide an outlet for the increasing flow of academic research concerning accounting and taxes in public or private entities. Journal of Accounting and Taxes welcomes submissions of complete and original quantitative research manuscripts not under review in other conferences or journals. The journal is the official publication of the Accounting Department of the University of Merdeka, the institution devoted to studying and promoting knowledge of accounting and taxes. Publication date and Frequency are twice every year in March and September. Researchers in all accounting and tax fields are encouraged to contribute articles based on recent research. 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 | |||
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Vol 9, No 2 (2023): September 2023
Table of Contents
Articles
Bibliometric Analysis for Mapping Future Research About Green Accounting Publications
DOI : 10.26905/ap.v9i2.9329
Wildan Dwi Dermawan, Dedi Kusmayadi, Irman Firmansyah
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148-162
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What Makes It Difficult for Free Trade Agreements to Apply In Indonesia
DOI : 10.26905/ap.v9i2.10009
Shinta Ayu Sri Yunindhar, Siti Nuryanah
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163-180
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Implementation of Financial Inclusion and Digital Transformation In Msmes With Local Wisdom As Moderation Variables
DOI : 10.26905/ap.v9i2.10555
Ni Made Ayu Dwijayanti, Wayan Eny Mariani, Ni Made Mega Utami
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181-191
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The Effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with Profitability as an Intervening Variable in Banking Companies
DOI : 10.26905/ap.v9i2.10801
Dea Mutiara Otoxsusilo, Christina Sri Ratnaningsih, Irany Windhyastiti, Umu Khouroh
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196-216
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Financial Literacy, Accounting Training, Motivation, Capital, Length of Business: MSME Success
DOI : 10.26905/ap.v9i2.10714
Nawirah Nawirah, Ditya Permatasari, Devita Nur Romadhoni
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217-236
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The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022
DOI : 10.26905/ap.v9i2.10917
Nurul Qalbi Awaliyah, Siti Mutmainah
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237-252
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The Taxing Dynamic: Corporate Income Tax Rates and Macroeconomics Indicators’ Impact on Foreign Direct Investment in ASEAN
DOI : 10.26905/ap.v9i2.10617
Ine Ratna Dewi, Masruri Mochtar, Pardomuan Robinson Sihombing
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253-279
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Value Added Tax Treatment On Health Services After Harmonization Of Tax Regulations Law
DOI : 10.26905/ap.v9i2.9710
Nurcitra Amanda, Lazuardi Widyanto Pratama
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280-293
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Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor
DOI : 10.26905/ap.v9i2.10574
Suhita Whini Setyahuni, Fakhmi Zakaria, Linda Ayu Oktoriza
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294-311
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Financial Performance of Sharia Governments Banks And Regional Sharia Government Banks
DOI : 10.26905/ap.v9i2.9807
Julianto Hutasuhut, Henny Andriyani Wirananda, Ardhansyah Putra Harahap
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312-323
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