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 : https://doi.org/10.14414/tiar.v14i1.3747
  Abstract views: 84

• 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 : https://doi.org/10.14414/tiar.v14i1.3700
  Abstract views: 113

• Climate change accounting and disclosure: A systematic literature review

  Aisa Tri Agustini, Choirunnisa Arifa

  25-41

  • pdf

  DOI : https://doi.org/10.14414/tiar.v14i1.3829
  Abstract views: 189

• Determinants of individual investment decision: A moderated mediation model

  Lutfi Lutfi

  43-60

  • pdf

  DOI : https://doi.org/10.14414/tiar.v14i1.3916
  Abstract views: 86

• 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 : https://doi.org/10.14414/tiar.v14i1.4269
  Abstract views: 39

• 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 : https://doi.org/10.14414/tiar.v14i1.3845
  Abstract views: 41

• Is TCR effective in reducing tax avoidance in Indonesia?

  Ranindya Hendrastuti, Eko Ganis Sukoharsono, Syaiful Iqbal

  85-102

  • pdf

  DOI : https://doi.org/10.14414/tiar.v14i1.4226
  Abstract views: 28

• Unexplored potential in accounting research

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

  103-112

  • pdf

  DOI : https://doi.org/10.14414/tiar.v14i1.4322
  Abstract views: 31

• 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 : https://doi.org/10.14414/tiar.v14i1.4401
  Abstract views: 46

• The effect of financial distress on accounting misstatements during the Covid-19 pandemic

  Akhmad Sigit Adiwibowo, Putri Nurmala

  127-137

  • pdf

  DOI : https://doi.org/10.14414/tiar.v14i1.4398
  Abstract views: 32