Vol. 1 No. 1 (2026): Governance, Accounting, and Taxation Journal (GATJ)

Articles

• Leverage, Political Connections, and Tax Avoidance in the Energy Sector

  Salsabila Crysanti Taswa Taswa, Azwir Nasir, Lila Anggraini (Author)

  1-12

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• Multinationality, Transfer Pricing, and Tax Avoidance in Consumer Staples Sector

  M. Raditya Dito Pratama, Sinta Ramaiyanti (Author)

  13-26

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• Technological Sophistication Substituting User Competence in MSME AIS Effectiveness

  Franz Lambok Lumbanraja, Jufri Darma, Azizul Kholis (Author)

  27-42

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• Linking Green Accounting to Financial Performance: The Role of CSR and Environmental Performance

  Tommy Minardo, Zubir, Arfah Piliang (Author)

  43-57

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• Controlling Shareholders and Transfer Pricing Behavior in Emerging Markets

  Fany Kurnia Ningsih Ningsih, Yesi Mutia Basri, Devi Safitri (Author)

  58-74

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• Financial Risk  and Audit Judgment as a Driver of Going Concern Opinions in Transportation Firms

  Dzaiqra Hulwa Zawahir, Kamaliah, Fitri Humairoh (Author)

  75-90

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• User Capability and Top Management Support as Drivers of SME AIS Usage

  Maylicia Thabita Christy Gias, Mudrika Alamsyah Hasan (Author)

  91-110

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• THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROLS, AND INDIVIDUAL MORALITY ON THE PREVENTION OF ACCOUNTING FRAUD

  Rizki Alfiansyah Reza, Ruhul Fitrios, Al Azhar A (Author)

  111-126

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• A Comparative Analysis of Income Tax Complexity Using Tax Complexity Index: Evidence from Indonesia and Singapore

  Naiya Ayu Dina, Ita Salsalina Lingga (Author)

  127-141

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• Spiritual Leadership and Performance in F&B MSMEs of Kampar: Halal Supply Chain Mediation

  Risma Diana, Gusnardi (Author)

  142-163

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