Vol. 22, No. 2, Juli - Desember 2022

Articles

• 

  Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM

  Gabrielle Merry Yobelia Yobelia, Septian Bayu Kristanto

  69-82

  • PDF

  DOI : https://doi.org/10.36452/akunukd.v22i2.2651
  Abstract View: 195, PDF downloads: 199
• 

  Pengaruh Leverage, Profitabilitas, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak

  Debora Laurensia

  83-102

  • PDF

  DOI : https://doi.org/10.36452/akunukd.v22i2.2714
  Abstract View: 334, PDF downloads: 598
• 

  Pengungkapan Green Intellectual Capital: Studi Deskriptif

  Dyna Rachmawati, Yosephien Paskalis

  103-112

  • PDF

  DOI : https://doi.org/10.36452/akunukd.v22i2.2694
  Abstract View: 219, PDF downloads: 574
• 

  Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021)

  Verliani Dasmaran, Fauziah Fika

  113-122

  • PDF

  DOI : https://doi.org/10.36452/akunukd.v22i2.2716
  Abstract View: 181, PDF downloads: 362
• 

  Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior

  Yuniarwati Yuniarwati, I Cenik Ardana, Sofia Prima Dewi

  123-136

  • PDF

  DOI : https://doi.org/10.36452/akunukd.v22i2.2687
  Abstract View: 172, PDF downloads: 227