Vol 7 Nr 1 (2026): APRIL

Articles

• Apakah Diperlukan Pengampunan Pajak Sekali Lagi?

  Irwan

  • JPA April 2026 - Paper 01 (English)

  Irwan,  Universitas Pelita Harapan,  Indonesia

  ##plugins.generic.articleMetrics.abstractViews## : 230 times | ##plugins.generic.articleMetrics.downloads##: 139 times | DOI : https://doi.org/10.19166/jpa.v7i1.11033
  

  DOI: https://doi.org/10.19166/jpa.v7i1.11033

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

  Hanna Wijaya, Yenni Manturino

  • JPA April 2026 - Paper 02 (English)

  Hanna Wijaya,  Indonesia

  Yenni Manturino,  Indonesia

  ##plugins.generic.articleMetrics.abstractViews## : 213 times | ##plugins.generic.articleMetrics.downloads##: 149 times | DOI : https://doi.org/10.19166/jpa.v7i1.11066
  

  DOI: https://doi.org/10.19166/jpa.v7i1.11066

• The Effect of Profitability Towards Financial Distress

  Thomson Sitompul, Debra Juneta, Muhammad Kifli Siregar

  • JPA April 2026 - Paper 03 (English)

  Thomson Sitompul,  Universitas Jambi,  Indonesia

  Debra Juneta,  Indonesia

  Muhammad Kifli Siregar,  Indonesia

  ##plugins.generic.articleMetrics.abstractViews## : 155 times | ##plugins.generic.articleMetrics.downloads##: 103 times