Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi

Current Issue

Vol 10 No 2 (2024): 10-2-JABEP-SEPTEMBER 2024

Jurnal Akuntansi Bisnis Eka Prasetya is an accounting journal that is published regularly twice a year, namely March and September. The publication of this journal is a means to accommodate scientific articles originating from the results of research, studies, or scientific papers from researchers and lecturers who have been selected in the accounting field. Scientific articles sent to the editorial staff must be original and never published elsewhere. Scientific articles in each publication are the responsibility of the author.

DOI: https://doi.org/10.47663/abep.v10i2

Published: 2025-07-21

Articles

The Influence of Litigation Risk and Tax Incentives toward Conservatism Accounting in Food and Beverage Manufacturing Companies Listed at Indonesia Stock Exchange

Cynthia, Putri Wahyuni, Wan Fachruddin

109-121
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DOI : https://doi.org/10.47663/abep.v11i1.737
Effect of Leverage and Capital Instensity on Tax Avoidance in Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange

Della, Wan Fachruddin, Susan Grace V. Nainggolan

122-133
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DOI : https://doi.org/10.47663/abep.v10i2.738
The Effect of Capital Structure and Deferred Tax on Income Tax Payable in Food Sub Sector Companies Listed on The Indonesian Stock Exchange

David Gunawan, Yonson Pane, Tri Wulandari

134-146
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DOI : https://doi.org/10.47663/abep.v10i2.739
The Effect of Professionalism, Self Efficacy and Job Training on Tax Autditor Perfomance at Medan KPP Polonia

Hendry, Putri Wahyuni, Ciptawan

147-159
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DOI : https://doi.org/10.47663/abep.v10i2.740
The Effect of Perceived Usefulness and Perceived Ease of Use Against E-Filing Usage on Taxpayers at East Medan Tax Office

Ira Winnie Wijaya, Putri Wahyuni, Wan Fachruddin

160-172
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DOI : https://doi.org/10.47663/abep.v10i2.741
The Influence of Tax Sanctions and Taxpayer Understanding on Individual Annual Tax Return Reporting at the Bodhicitta Buddhist School in Medan

Stephannie, Susan Grace V. Nainggolan, Frenky Situmorang

173-188
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DOI : https://doi.org/10.47663/abep.v10i2.742
The Effect of Tax Avoidance and Profitability on Company Value in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange

Rita, Yonson Pane, Tri Wulandari

189-199
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DOI : https://doi.org/10.47663/abep.v10i2.743
The Influence of Regional Taxes, Regional Levies, and Regional Assets on Regional Original Income at the Regional Financial and Asset Management Agency of the City

Fiona Putri Ciami, Susan Grace V. Nainggolan, Asianna Martini Simarmata

200-214
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DOI : https://doi.org/10.47663/abep.v10i2.744
The Effect of Earnings Management and Capital Intensity on Tax Aggressiveness in Chemical Manufacturing Companies Listed on the Indonesia Stock Exchange

Willy, Putri Wahyuni, Linda Wahyu Marpaung

215-225
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DOI : https://doi.org/10.47663/abep.v10i2.745
The Influence of Leverage and Company Size on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange

Vanessa, Susan Grace V. Nainggolan, Linda Wahyu Marpaung

226-243
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DOI : https://doi.org/10.47663/abep.v10i2.746

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