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.
Artikel
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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 Abstract View: 296,
PDF (Bahasa Indonesia) Download: 539
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 Abstract View: 1627,
PDF (Bahasa Indonesia) Download: 1173
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 Abstract View: 1083,
PDF (Bahasa Indonesia) Download: 1115
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 Abstract View: 331,
PDF (Bahasa Indonesia) Download: 338
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 Abstract View: 379,
PDF (Bahasa Indonesia) Download: 223
DOI : https://doi.org/10.55587/jla.v2i3.69