Vol. 3 No. 1 (2025): DECEMBER 2025

View Vol. 3 No. 1 (2025): DECEMBER 2025

Volume 3 and issue 1 of the Taxation and Public Finance (TPF), with the publication period of December 2025, has been available since December 29, 2025. The publication features a total of five articles from 4 author affiliations, namely Beni Suef University, Cairo, Egypt, YARSI University, Jakarta, Christian University of Indonesia, Jakarta, and Indonesian College of Economics, Jakarta

DOI: https://doi.org/10.58777/tpf.v3i1

Published: 2025-12-29

Articles

Smart Tax Governance: Empirical Evidence for an Integrated Accounting Legal Reform Model in Egypt

Amin ElSayed Ahmed Lotfy

1-9
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Abstract View: 0 | pdf Download: 0 | DOI : https://doi.org/10.58777/tpf.v3i1.493
Financial Drivers of Tax Aggressiveness: The Impact of Deferred Tax Assets, Liquidity, and Capital Intensity

Nur Afifah, Suhirman Madjid

10-20
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Abstract View: 0 | pdf Download: 0 | DOI : https://doi.org/10.58777/tpf.v3i1.409
Reinventing Performance: Digital Transformation and Intellectual Capital in Indonesia’s New Economy Sector

Kisthy Febriza, Siti Almurni

21-29
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Abstract View: 0 | pdf Download: 0 | DOI : https://doi.org/10.58777/tpf.v3i1.565
Optimizing Income Tax Revenue: The Roles of Taxpayer Compliance, Audit Effectiveness, and Payment Timeliness

Yusuf Abdurrahman Zaki, Imelda Sari

30-39
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Abstract View: 0 | pdf Download: 0 | DOI : https://doi.org/10.58777/tpf.v3i1.476
How Sustainable Finance Drives Financial Performance: Evidence from KKUB Firms with 2024 Sustainability Ratings

Evana Pasaribu, Martua E. Tambunan

40-48
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Abstract View: 0 | pdf Download: 0 | DOI : https://doi.org/10.58777/tpf.v3i1.566