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

  • PDF

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

  Abstract views: 820, PDF downloads: 2104
  

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

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

  132-150

  • PDF

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

  Abstract views: 614, PDF downloads: 764
  

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

  Claresta Sharon Eunike Lario, Abdul Rohman

  151-162

  • PDF

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

  Abstract views: 305, PDF downloads: 583
  

• Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers

  Diyah Probowulan, Retno Murwanti

  163-176

  • PDF

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

  Abstract views: 161, PDF downloads: 545
  

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

  Novia Puspitasari, Haryanto

  177-187

  • PDF

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

  Abstract views: 178, PDF downloads: 530
  

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

  Iksan Kusnindar, Suratno, Nurmala Ahmar

  188-204

  • PDF

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

  Abstract views: 204, PDF downloads: 401
  

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

  Andi Gisya Patika, Rizki, Himmatul Ulyah

  205-217

  • PDF

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

  Abstract views: 368, PDF downloads: 510