We are pleased to present Volume 5, Number 1 (May 2026) of the Tax Accounting Applied Journal (TAAIJ), featuring five articles that reflect our continuing commitment to applied research in taxation and accounting. This issue spans an evaluation of ARIMA, ETS, and Holt-Winters frameworks in forecasting Indonesia's state tax revenue, the role of firm size in moderating the factors that influence tax avoidance, the determinants of advertising taxpayer compliance in Pati Regency, the relationship between corporate governance, risk disclosure, and firm value in Indonesian property and real estate firms, and the application of Article 23 Income Tax at PT Percetakan Sukun Druck. We extend our sincere gratitude to the authors, reviewers, and editorial team for their contributions, and we hope this issue offers useful insights and encourages further research in the field
This edition features five original research articles addressing current developments in taxation, auditing, and corporate governance. The studies explore tax policy, ESG disclosure, tax avoidance, auditor performance, and taxpayer compliance, contributing to the advancement of accounting and taxation research and practice.
This issue showcases scholarly contributions addressing contemporary chalenges in accounting and taxation. This edition features empirical studies on fiscal policy, environmental, social, and governance (ESG) disclosure, auditor performance, taxpayer compliance, and corporate governance. Through rigorous research and practical perspectives, the journal continues its commitment to disseminating knowledge that supports academic advancement and evidence-based decision-making in the fields of accounting and taxation.
This editionfeatures original research addressing contemporary issues in accounting, taxation, finance, and corporate governance. The articles offer empirical evidence and practical insights that contribute to the advancement of research and professional practice in these fields.
This edition explores the role of financial performance and corporate governance, the effectiveness of sustainability in the banking sector, the January Effect phenomenon, and the dynamics of profitability and tax avoidance practices.
This edition explores research on how implementing information technology affects tax management efficiency, examines how recent regulations in the tax sector influence taxpayer behavior, and presents empirical studies on the link between corporate governance, internal audit, and tax avoidance practices.
This edition covers key issues in accounting and taxation, such as how financial performance and company size affect firm value, audit quality and governance in earnings management, and models for detecting financial reporting fraud in public companies. Therefore, this edition not only enhances TAAIJ's academic contribution to advancing scientific discussion but also supports professional practice and better tax policies through relevant and current research.
The first issue of the Tax Accounting Applied Journal (TAAIJ) features five articles that significantly contribute to advancing accounting and taxation knowledge. Topics include corporate governance, intellectual capital, tax avoidance, the effectiveness of MSME tax incentives, and perceptions of corruption prevention in the public sector. This publication highlights TAAIJ's dedication to offering relevant, practical, and problem-solving scientific research in accounting and taxation. Its aim is to serve as a valuable resource for academics, researchers, policymakers, and practitioners seeking the latest insights to improve practices and policy development.
Editorial Office of TAAIJ: Tax Accounting Study Program; Department of Business and Finances; Diponegoro University; JL Erlangga Tengah No 17, Pleburan, Semarang, Central Java, Indonesia, 50241 View My Stats
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