Vol. 2 No. 01 (2026): Volume 02, Issue 01 January 2026

Articles

• Balanced Scorecard: Great Management Tool or Illusion of Success?

  Mukhtaruddin ., Rizki Meidira Adhyaksa, Rina Tjandrakirana DP (Author)

  1-8

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• Intellectual Capital and the Growth of Listed Commercial Banks in Nigeria

  OWAMAH, Ifeyinwa Victoria, OKOLIE Augustine Oke FCA, EBIAGHAN Frank Orits PhD (Author)

  9-15

  • PDF

• Tax Incentives Enhance Tax Compliance: The Perspectives of Tax Officers and Consultants Based on Behavioral Economics and Slippery Slope Framework

  Rahmadani Erawan, Herry Sumarsono (Author)

  16-26

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• The Role of Corporate Governance in Moderating the Effects of Tax Efficiency, Profitability, and Investment Opportunities on Earnings Quality

  Eka Muhammad Muqorrobien, Dedy Ahmadi Rambe , Jessica Jia Xu (Author)

  27-38

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• How Sales Growth Shapes Tax Behavior in Indonesia’s Sharia Firms

  Budi Sulistyo, Yulianto Syafiq Kamal (Author)

  39-49

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• Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services

  Scolastika Andyna Tiara Kusuma, Fitri Zulvina (Author)

  50-57

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• A Systematic Literature Review on the Implementation and Impact of Tax Holiday Policy in Indonesia

  Abd Hakim Achmad, Ikhram Vionda (Author)

  58-65

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