Vol. 4 No. 2 (2026): JULY 2026

Articles

• Ethical Taxation Through Governance and CSR: Evidence from Indonesian Firms

  Nurul Hatari Awalia, Uun Sunarsih

  108-123

  • pdf

  
  Abstract View: 4 | pdf Download: 3 | DOI : https://doi.org/10.58777/rag.v4i2.556
  

• Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking

  Meiliana Suparman, Riska Hariyanti, Sheila Septiany

  124-137

  • pdf

  
  Abstract View: 1 | pdf Download: 1 | DOI : https://doi.org/10.58777/rag.v4i2.584
  

• Corporate Governance and Tax Avoidance: Moderating Effects of Institutional Ownership in Indonesia’s Energy Sector

  Septiana Ferdiansyah, Lies Zulfiati

  138-152

  • pdf

  
  Abstract View: 0 | pdf Download: 2 | DOI : https://doi.org/10.58777/rag.v4i2.562