Vol. 14 No. 1 (2024): January - June 2024

Articles

• Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people

  Wa Ode Endiaverni , Iwan Triyuwono , Aji Dedi Mulawarman

  1-10

  • pdf

  DOI : 10.14414/tiar.v14i1.3747

  Abstract View : 87

  pdf downloads: 27
• CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia

  Anugrah Pamungkas Wijil Zunianto , Niluh Putu Dian Rosalina Handayani Narsa , Carolyn Lukita

  11-23

  • pdf

  DOI : 10.14414/tiar.v14i1.3700

  Abstract View : 188

  pdf downloads: 118
• Climate change accounting and disclosure: A systematic literature review

  Aisa Tri Agustini , Choirunnisa Arifa

  25-41

  • pdf

  DOI : 10.14414/tiar.v14i1.3829

  Abstract View : 287

  pdf downloads: 104
• Determinants of individual investment decision: A moderated mediation model

  Lutfi Lutfi

  43-60

  • pdf

  DOI : 10.14414/tiar.v14i1.3916

  Abstract View : 105

  pdf downloads: 39
• Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era?

  Frida Magda Sumual , Frandy Efraim Fritz Karundeng

  61-69

  • pdf

  DOI : 10.14414/tiar.v14i1.4269

  Abstract View : 40

  pdf downloads: 22
• Analysis of bank “X” business plan: Assessment of process appropriateness and evaluation of manager motivation

  Elizabeth Tri Utami Kurniawati , Dwi Hartanti

  71-83

  • pdf

  DOI : 10.14414/tiar.v14i1.3845

  Abstract View : 48

  pdf downloads: 7
• Is TCR effective in reducing tax avoidance in Indonesia?

  Ranindya Hendrastuti , Eko Ganis Sukoharsono , Syaiful Iqbal

  85-102

  • pdf

  DOI : 10.14414/tiar.v14i1.4226

  Abstract View : 50

  pdf downloads: 14
• Unexplored potential in accounting research

  Novrys Suhardianto , Dirgahayu Almi Mahati , Iman Harymawan , Dian Agustia

  103-112

  • pdf

  DOI : 10.14414/tiar.v14i1.4322

  Abstract View : 48

  pdf downloads: 35
• The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

  Devi Safitri , Zirman Zirman , Supriono Supriono

  113-126

  • pdf

  DOI : 10.14414/tiar.v14i1.4401

  Abstract View : 84

  pdf downloads: 72
• The effect of financial distress on accounting misstatements during the Covid-19 pandemic

  Akhmad Sigit Adiwibowo , Putri Nurmala

  127-137

  • pdf

  DOI : 10.14414/tiar.v14i1.4398

  Abstract View : 44

  pdf downloads: 32