General information
Published: 07-10-2025
Total Articles:
(including Editorial)		 5
Total Authors: 6
Indonesia 50275
Indonesia 50241
Diponegoro University
Tax Accounting
Issues list
Vol 5, No 1 (2026): May 2026 Vol 4, No 2 (2025): October 2025 Vol 4, No 1 (2025): May 2025 Vol 3, No 2 (2024): October 2024 Vol 3, No 1 (2024): May 2024 Vol 2, No 2 (2023): October 2023 Vol 2, No 1 (2023): May 2023 Vol 1, No 1 (2022): October 2022 Complete issues

Vol 3, No 2 (2024): October 2024

Cover Page
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.

Table of Contents

Articles

IMPACT OF TAX MORALS AND TAX CULTURE ON TAXPAYER COMPLIANCE WITH TAX INCLUSION AS MODERATION

Wita Antasari

| Language: EN | DOI: 10.14710/taaij.2024.19556
Received: 21 Jul 2023; Revised: 1 Nov 2023; Accepted: 7 Oct 2025; Available online: 8 Oct 2025; Published: 7 Oct 2025.
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1-9
THE INFLUENCE OF TAX KNOWLEDGE, RATIONAL ATTITUDE, AND GENDER ON INDIVIDUAL TAXPAYER COMPLIANCE

AULIA TRI YUNIARTI

| Language: EN | DOI: 10.14710/taaij.2024.25971
Received: 2 Feb 2025; Revised: 7 Oct 2025; Accepted: 7 Oct 2025; Available online: 8 Oct 2025; Published: 7 Oct 2025.
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10-22
Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability

Vanny Nur Wahyuningtiyas, Dul Muid

| Language: EN | DOI: 10.14710/taaij.2024.27035
Received: 18 May 2025; Revised: 7 Oct 2025; Accepted: 8 Oct 2025; Available online: 9 Oct 2025; Published: 8 Oct 2025.
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23-32
THE EFFECT OF POLITICAL CONNECTIONS, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

Dhiva Setra Agustin

| Language: EN | DOI: 10.14710/taaij.2024.28175
Received: 26 Jun 2025; Revised: 29 Oct 2025; Accepted: 29 Oct 2025; Published: 30 Oct 2025.
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33-45
The Effect of Audit Committee Characteristics on Audit Report Lag (Study on Consumer Cyclicals Companies Listed on IDX, 2020–2022)

Khyra Rahim

| Language: EN | DOI: 10.14710/taaij.2024.28368
Received: 3 Jul 2025; Revised: 1 Nov 2025; Accepted: 4 Nov 2025; Published: 4 Nov 2025.
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46-56