Vol. 7 No. 1 (2026): APRIL

Articles

• Apakah Diperlukan Pengampunan Pajak Sekali Lagi?

  Irwan,  Universitas Pelita Harapan,  Indonesia

  • JPA April 2026 - Paper 01  Views: 135 times |  Download : 80 times

• Ownership Structure, Thin Capitalization, Investment Opportunity Set dan Tax Avoidance: ESG Sebagai Variabel Moderasi

  Hanna Wijaya,  Indonesia

  Yenni Manturino,  Indonesia

  • JPA April 2026 - Paper 02  Views: 51 times |  Download : 21 times

• The Effect of Profitability Towards Financial Distress

  Thomson Sitompul,  Universitas Jambi,  Indonesia

  Debra Juneta,  Indonesia

  Muhammad Kifli Siregar,  Indonesia

  • JPA April 2026 - Paper 03  Views: 51 times |  Download : 19 times