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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