Vol. 11 No. 2 (2025): September 2025

Articles

• Profitability Moderates The Relationship Between Capital Intensity and Firm Size on Tax Aggressiveness

  I Ketut Wenten, Putri Lusiana Dewi

  118-131

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  DOI : https://doi.org/10.26905/ap.v11i2.16653

  Abstract views: 973, PDF downloads: 2446
  

• Fiscal Decentralization and The Keynesian Multiplier: Evidence From Indonesian Regional Governments

  Hendy Anangga Diffia, Harmono, Norman Duma Sitinjak, Diana Zuhroh

  132-150

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  DOI : https://doi.org/10.26905/ap.v11i2.15888

  Abstract views: 843, PDF downloads: 1003
  

• Forensic Accounting and Fraud Detection in Two Decades: A Bibliometric Study

  Claresta Sharon Eunike Lario, Abdul Rohman

  151-162

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  DOI : https://doi.org/10.26905/ap.v11i2.16192

  Abstract views: 415, PDF downloads: 755
  

• Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers

  Diyah Probowulan, Retno Murwanti

  163-176

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  DOI : https://doi.org/10.26905/ap.v11i2.16248

  Abstract views: 294, PDF downloads: 701
  

• Digital Tax Literature Mapping: A Top Bibliometric Analysis Global Publications 2010–2023

  Novia Puspitasari, Haryanto

  177-187

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  DOI : https://doi.org/10.26905/ap.v11i2.16193

  Abstract views: 319, PDF downloads: 758
  

• Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control

  Iksan Kusnindar, Suratno, Nurmala Ahmar

  188-204

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  DOI : https://doi.org/10.26905/ap.v11i2.16241

  Abstract views: 305, PDF downloads: 562
  

• The Effect of Tax Sanctions and Tax Knowledge on Compliance with Motor Vehicle Tax Payments

  Andi Gisya Patika, Rizki, Himmatul Ulyah

  205-217

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  DOI : https://doi.org/10.26905/ap.v11i2.16238

  Abstract views: 488, PDF downloads: 679