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

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  Abstract View: 37 | pdf Download: 23 | 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: 26 | pdf Download: 26 | 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

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  Abstract View: 34 | pdf Download: 16 | DOI : https://doi.org/10.58777/rag.v4i2.562
  

• Audit Quality as a Moderator of Auditor Switching Determinants: Evidence from SRI-KEHATI Index Companies in Indonesia

  Novia Indah Oktaviani Syahari, Harry Budiantoro

  153-168

  • pdf

  
  Abstract View: 14 | pdf Download: 5 | DOI : https://doi.org/10.58777/rag.v4i2.619
  

• Corporate Governance Mechanisms, Capital Intensity, and Tax Avoidance: An Empirical Study of Banking Transparency

  Yovita Kristanti Magiyono, Erna Lovita

  169-183

  • pdf

  
  Abstract View: 6 | pdf Download: 2 | DOI : https://doi.org/10.58777/rag.v4i2.561