Vol. 2 No. 3 (2022): September 2022

View Vol. 2 No. 3 (2022): September 2022

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021 dengan e-ISSN 2810-0921. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, Pasar Modal, Keuangan, dan sistem informasi.

DOI: https://doi.org/10.55587/jla.v2i3

Published: 22-09-2022

Artikel

The Effect Of Leverage, Fixed Asset Intensity, Transfer Pricing, And Audit Committee On Tax Management With Effective Tax Rate Indicators

Kata Kunci: Leverage , Fixed Asset Intensity , Transfer Pricing , Audit Committee , Tax Management

Firmansyah

167 - 174

0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.64

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The Effect of Taxation Quality and Knowledge Motivation on Accounting Students' Interest in Following Tax Brevet Moderated by Economic Motivation

Kata Kunci: MotivationQuality , KnowledgeTaxation , InterestStudentFollowingBrevetTax , MotivationEconomic

Adinda Suci Ramadhini

Uum Helmina Chaerunisak

175 - 185

0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.67

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Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance

Kata Kunci: Tax planning , Profitability , Inventory Intensity , Tax Avoidance

Delsa Nafhilla

186 - 191

0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.68

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Praktik Penghindaran Pajak di Tengah Pandemi Covid-19

Kata Kunci: Penghindaran pajak , ROA , leveage , komite audit

Ida Zuhaida

192 - 198

0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.66

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Struktur Modal, Ukuran Perusahaan, Dan Earnings Response Coefficient: Profitabilitas Sebagai Variabel Mediasi

Kata Kunci: Profitabilitas , earnings response coefficients , capital structure , company size

Anggi Tadani

199 - 209

0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.69

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