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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 496 | h-index 12 | i10-index 15 | Articles 42 | |||
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Vol 10, No 1 (2024): Maret 2024
Table of Contents
Articles
Effect of Ownership Structure and Characteristics of the Audit Committee on Financial Distress
DOI : 10.26905/ap.v10i1.10718
Muhammad Irfan, Elvira Luthan
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1-16
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The Effect of Working Capital Management on Profitability With Liquidity as Moderation
DOI : 10.26905/ap.v10i1.12811
Fatimah Hidayati Ramadhani, Yona Octiani Lestari
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17-34
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The Effect of Financial Statement Comparability on Risk in the Indonesian Banking Sector
DOI : 10.26905/ap.v10i1.11485
Meyjerd Rombebunga, Adler Haymans Manurung, Roy Sembel
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35-53
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Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia
DOI : 10.26905/ap.v10i1.11526
Kusnanda Imam Zarwani, Dwi Martani
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54-74
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Import Tax Disputes: Identification of Causes and Problem-Solving Strategies
DOI : 10.26905/ap.v10i1.11438
Nita Palupiningrum, Arifin Rosid
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75-93
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The Effectiveness and Sustainability of Fraud Prevention Policies in Improving the Quality of Hospital Services in Malang
DOI : 10.26905/ap.v10i1.12538
Puguh Priyo Widodo, Firdaus Hafidz A Shidieq, Likke Prawidya Putri
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94-103
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Determinants of Dysfunctional Audit Behavior: Internal and External Factors
DOI : 10.26905/ap.v10i1.12380
Ratna Novita Sari, Indira Januarti
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104-114
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Meliani Mukti, Khairanis Yulita, Alexander N.H. Pranoto
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115-125
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Threats and Opportunities: Perceptions of Female Accounting Students Towards Career Development on a Company's Board of Commissioners
DOI : 10.26905/ap.v10i1.12198
Putri Ida Sistya, Rendah Oktavianti Ningtyas, Basuki Basuki
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126-137
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How Tax Awareness, Tax System, and Tax Sanctions Affect Young Entrepreneurs' Intention not to Commit Tax Fraud
DOI : 10.26905/ap.v10i1.12337
Suyanto Suyanto, Ahmad Ferdian Nurhuda, Fuadhillah Kirana Putri
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138-149
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Financial Performance Based on the Local Government Budget (Case Study: East and Central Java Provincial Governments)
DOI : 10.26905/ap.v10i1.12202
Aris Eddy Sarwono, Hilda Salma Jundia
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150-167
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