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Volume 19, Issue 2, 2022

Articles

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DEVELOPMENT OF BUDGETARY SLACK RESEARCH IN INDONESIA
Rizka Fauziyatun Nisa, Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
Hijroh Rokhayati, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
https://doi.org/10.21002/jaki.2022.07

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ESG AND INTELLECTUAL CAPITAL EFFICIENCY: EVIDENCE FROM ASEAN EMERGING MARKETS
Etikah Karyani, Universitas Sebelas Maret
Muhamad Resa Perdiansyah, Ernst and Young Indonesia
https://doi.org/10.21002/jaki.2022.08

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THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY
Andi Darmawan, Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan
Andar Ramona Sinaga, Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan
Arie Wibowo, Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan
https://doi.org/10.21002/jaki.2022.09

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THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA
Amedea Cristabel Limantoro, Universitas Airlangga
Sri Iswati, Universitas Airlangga
Alfa Rahmiati, Universitas Airlangga
https://doi.org/10.21002/jaki.2022.10

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INDONESIAN HALAL MSME OPEN INNOVATION WITH ISLAMIC FINTECH ADOPTION
Muhammad Alfarizi, Bina Nusantara University
Ngatindriatun Ngatindriatun, Bina Nusantara University
https://doi.org/10.21002/jaki.2022.11

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RELATIONSHIP OF FOREIGN INSTITUTIONAL OWNERSHIP AND MANAGEMENT INCENTIVES TO TAX AVOIDANCE
Sri Pujiningsih, Universitas Negeri Malang
Nisa Aurelya Salsabyla, Universitas Negeri Malang
https://doi.org/10.21002/jaki.2022.12