Vol. 11 No. 1 (2025): Maret 2025

Articles

• Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive?

  Mss Nur, Mr Marhaendra, Mss Yuniep, Mr Abdul

  1-20

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  DOI : https://doi.org/10.26905/ap.v11i1.15889

  Abstract views: 252, PDF downloads: 265
  

• The Effect Of Green Accounting and Intellectual Capital On Firm Value

  Alfonsa Dian Sumarna, Mss Risnawanti

  21-31

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  DOI : https://doi.org/10.26905/ap.v11i1.15944

  Abstract views: 1139, PDF downloads: 1260
  

• Financial Performance on Tax Aggressiveness and Board Independence as Moderating Effect in Banking Companies

  Kusairi, Pujangga Abdillah

  32-41

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  DOI : https://doi.org/10.26905/ap.v11i1.15937

  Abstract views: 252, PDF downloads: 1074
  

• The Role of Managerial Ownership as Moderating the Effect of Profitability, Accounting Prudence, and Tax Planning on Firm Value

  Safna Rahmah Indrayni, Alfiati Silfi , Mudrika Alamsyah Hasan

  42-56

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  DOI : https://doi.org/10.26905/ap.v11i1.15942

  Abstract views: 375, PDF downloads: 888
  

• The Influence of Foreign Ownership, Company Size, Profitability, and Thin Capitalization on Tax Avoidance

  Mohammad Khoiru Mohamad Rusydi, Adrianus Krisna Cahyo Wibisono

  57-70

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  DOI : https://doi.org/10.26905/ap.v11i1.15268

  Abstract views: 439, PDF downloads: 647
  

• Determinats of Effective Tax Administrasion - A Case Study of Nambia

  Professor Wealth, Eukeria, Mr Warikandwa, Mr Claasen

  71-87

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  DOI : https://doi.org/10.26905/ap.v11i1.15316

  Abstract views: 107, PDF downloads: 283
  

• The Influence of Local Taxes and Regional Levies on Infrastructure Development in Semarang City Government

  Muhammad Hafidz Nur Rosyid, Kiswanto

  • PDF

  Abstract views: 196, PDF downloads: 601
  

• What Factors Affect The Integrity Of Financial Statements?

  Kevin Octavian Imon, Fitriana Santi, Yuniar Fitriyani

  102-117

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  DOI : https://doi.org/10.26905/ap.v11i1.16347

  Abstract views: 128, PDF downloads: 235