Articles

• The Effect of Profitability, Leverage and Corporate Social Responsibility on Tax Aggressiveness in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 Period

     Putri Wahyuni

  1-11

  • PDF
  Abstract views: 339 times | PDF downloaded: 231 times | Published: 2022-03-03

  DOI : https://doi.org/10.47663/abep.v8i1.227
• Knowledge Analysis Of The Council In Affecting Regional Financial Supervision: Community Participation And Public Policy Transparency As Moderating Variables

     Susan Grace V. Nainggolan

  12-26

  • PDF
  Abstract views: 250 times | PDF downloaded: 139 times | Published: 2022-03-04

  DOI : https://doi.org/10.47663/abep.v8i1.230
• Effect of Debt Default, Audit Lag, Tenure Audit and Previous Year's Audit Opinion on Going Concern Audit Opinions in Mining Companies

     Frenky Situmorang

  27-39

  • PDF
  Abstract views: 455 times | PDF downloaded: 346 times | Published: 2022-03-06

  DOI : https://doi.org/10.47663/abep.v8i1.229
• Effect of Net Interest Margin and Non-Performing Loans on Loan To Deposit Ratio in Conventional Banking Companies Listed on the Indonesia Stock Exchange

     Anton Eka Saputra, Muammar Rinaldi

  40-52

  • PDF
  Abstract views: 286 times | PDF downloaded: 122 times | Published: 2022-03-06

  DOI : https://doi.org/10.47663/abep.v8i1.228
• The Effect of Inflation Rate and Currency Exchange Rate on Value Added Tax Revenue at the Pratama Medan Timur Tax Office

     Yonson Pane, Sherly Avelina

  53-62

  • PDF
  Abstract views: 358 times | PDF downloaded: 210 times | Published: 2022-03-07

  DOI : https://doi.org/10.47663/abep.v8i1.231
• Influence of Financial Ratios againts Non Financial Bonds rating Listed Indonesian Stock Exchange in 2018-2020

     Senang Hutabarat, Nasirwan, Syaharman, Azizul Kholis, Esa Setiana

  63-70

  • PDF
  Abstract views: 172 times | PDF downloaded: 112 times | Published: 2022-03-29

  DOI : https://doi.org/10.47663/abep.v8i1.241
• The Effect of Share Ownership Structure on the Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange

     Faisal Fadly Pulungan, La Ane, Azizul Kholis, Abdul Fatah Hassanudin

  71-79

  • PDF
  Abstract views: 222 times | PDF downloaded: 151 times | Published: 2022-03-29

  DOI : https://doi.org/10.47663/abep.v8i1.240
• Analysis of PAD, DAU, DAK, DBH and Capital Expenditures and their Effect on the Human Development Index of North Sumatra Province

     Lily Syafira, Harefa, OK Sofyan Hidayat, Habibi

  80-89

  • PDF
  Abstract views: 415 times | PDF downloaded: 270 times | Published: 2022-03-29

  DOI : https://doi.org/10.47663/abep.v8i1.235
• The Influence of Taxpaying Awareness and the Tax System on the Willingness to Pay Taxes of Individual Taxpayers at the Medan Timur Pratama Tax Office

     Fachrun Nissa, Darwin Riyanto, Putri Wahyuni, Tri Wulandari

  90-103

  • PDF
  Abstract views: 210 times | PDF downloaded: 40 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i1.717
• The influence of operational costs and capital structure on Corporate Income Tax (PPh Article 25) in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange

     Sri Mauliza, Giovanni Belinda

  104-114

  • PDF
  Abstract views: 71 times | PDF downloaded: 35 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i1.718