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 ID
    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 ID
    Uum Helmina Chaerunisak ID
    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 ID
    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 ID
    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 ID
    199 - 209
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v2i3.69
    PDF (Indonesian)