Vol. 5 No. 1 (2023)

Vol 5, No.1, April 2023

The AKURASI use of the Creative Commons 'Attribution' license (CC BY). Articles in the journal are freely available to the public

Published: 2022-12-30

Research Articles

Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance

Vianty Adella Santo, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

Cipbarani Dwi Nastiti, Magister Akuntansi Universitas Trisakti, Jakarta, Indonesia, Indonesia

1-10
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.848 Abstract View : 6654 PDF Indonesia downloads: 5222
The effect of tax planning activities and firm characteristic: Evidence from Indonesia

Kennardi Tanujaya, Universitas International Batam, Indonesia

Winda Lius, Universitas International Batam, Indonesia

11-28
- PDF English
DOI : 10.36407/akurasi.v5i1.765 Abstract View : 4710 PDF English downloads: 4040
Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM

Adrian Adrian, Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta, Indonesia, Indonesia

https://orcid.org/0000-0002-7909-0808

Samuel Horas Sarjana, Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta, Indonesia, Indonesia

29-38
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.795 Abstract View : 5216 PDF Indonesia downloads: 4944
Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio

Adityo Alif Rahman Kusumo, Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nasional, Jakarta, Indonesia, Indonesia

Kumba Digdowiseiso, Fakultas Ekonomi dan Bisnis Universitas Nasional, Indonesia

51-62
- PDF English
DOI : 10.36407/akurasi.v5i1.812 Abstract View : 4566 PDF English downloads: 3656
Profitability, financial leverage, size, dan underpricing stock price

Wendy Salim Saputra, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

Alfredo Brendis Yuliman, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

Bella Cynthia Lesmana W, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

63-72
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.740 Abstract View : 4533 PDF Indonesia downloads: 4151
A qualitative analysis on transfer pricing tax audit performance in Indonesia

Faisal Labib Zulfiqar, Universitas Negeri Jakarta, Indonesia

I Gusti Ketut Agung Ulupui, Universitas Negeri Jakarta, Indonesia

Dwi Kismayanti Respati, Universitas Negeri Jakarta, Indonesia

73-84
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.805 Abstract View : 5235 PDF Indonesia downloads: 4588
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba

Dade Nurdiniah, Akuntansi, Fakultas Bisnis, Universitas Bina Insani, Indonesia

Chita Oktapriana, Akuntansi, Fakultas Bisnis, Universitas Bina Insani, Indonesia

85-100
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.871 Abstract View : 4673 PDF Indonesia downloads: 4001

Case Study

Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey

Rini Oktavia, Program Studi Magiter Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta, Jakarta, Indonesia, Indonesia

Unggul Purwohedi, Program Studi Magiter Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta, Jakarta, Indonesia, Indonesia

I Gusti Ketut Agung Ulupui, Program Studi Magiter Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta, Jakarta, Indonesia, Indonesia

39 - 50
- PDF Indonesia
DOI : 10.36407/akurasi.v5i1.822 Abstract View : 4415 PDF Indonesia downloads: 3506
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia

Hary Saputra Sundoro, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

Jovanny M. Suherman, Universitas Bunda Mulia, Jakarta, Indonesia, Indonesia

101-112
- PDF English
DOI : 10.36407/akurasi.v5i1.888 Abstract View : 4175 PDF English downloads: 3527

Vol. 5 No. 1 (2023)

Research Articles

Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance

The effect of tax planning activities and firm characteristic: Evidence from Indonesia

Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM

Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio

Profitability, financial leverage, size, dan underpricing stock price

A qualitative analysis on transfer pricing tax audit performance in Indonesia

Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba

Case Study

Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey

Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia

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