General information
Published: 11-12-2025
Total Articles:
(including Editorial)		 4
Total Authors: 8
Universitas Diponegoro
Politeknik Negeri Balikpapan
Universitas Islam Negeri Sunan Ampel Surabaya
Universitas Diponegoro
Issues list
Volume 22, Nomor 2, Tahun 2025 Volume 22, Nomor 1, Tahun 2025 Volume 21, Nomor 2, Tahun 2024 Volume 21, Nomor 1, Tahun 2024 Volume 20, Nomor 2, Tahun 2023 Volume 20, Nomor 1, Tahun 2023 Volume 19, Nomor 2, Tahun 2022 Volume 19, Nomor 1, Tahun 2022 Volume 18, Nomor 2, Tahun 2021 Complete issues

Volume 22, Nomor 2, Tahun 2025

Table of Contents

Articles

Corporate Governance Structure Impact on Bank Firm Value in Indonesia 2021-2024

Meyta Ayu Resandy, Marsono Marsono

| Language: EN | DOI: 10.14710/jaa.22.2.164-178
Received: 16 Sep 2025; Published: 7 Dec 2025.
 PDF
164-178
Deferred Tax Expense and Tunneling Incentive Influence on Tax Avoidance via Transfer Pricing

Annisa Nur Maghfirah Armadhana, Sisca Santika, Nurul Musfirah Khairiyah

| Language: EN | DOI: 10.14710/jaa.22.2.179-198
Received: 23 Aug 2025; Published: 7 Dec 2025.
 PDF
179-198
The Effect of Thin Capitalization on Tax Avoidance: A Literature Review From 2015 to 2025

Alisya Putri Salsabila, Hastanti Agustin Rahayu

| Language: EN | DOI: 10.14710/jaa.22.2.199-221
Received: 24 Nov 2025; Published: 11 Dec 2025.
 PDF
199-221
Doing Well by Blowing Right: How Whistleblowing Practice Enhances Corporate Risk Disclosure

Dewi Mustika Ratu

| Language: EN | DOI: 10.14710/jaa.22.2.222-232
Received: 17 Nov 2025; Published: 11 Dec 2025.
 PDF
222-232