Vol. 1 No. 1 (2023): August 2023

View Vol. 1 No. 1 (2023): August 2023

International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (February and August) by Pertapsi-Indonesia collaborated with Petra Christian University. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary studies in business and social science and become the leading journal in socio humaniora and social science in the world.

DOI: https://doi.org/10.9744/ijp.v1i1
Published: 2023-10-25

Articles

  • Does Top Management Support Improving The Quality of AIS?

    Elza Fransisca , Yenni Carolina, Rapina Rapina
    1-7
    DOI: https://doi.org/10.9744/ijp.1.1.1-7

  • The “Missing-Part” in Withholding Tax Mechanism

    Charoline Cheisviyanny , Herlina Helmy, Nayang Helmayunita, Vanica Serly, Sany Dwita
    8-13
    DOI: https://doi.org/10.9744/ijp.1.1.8-13

  • The Impact of Corporate Social Responsibility and Institutional Ownership on Corporate Tax Aggressiveness with Firm Size as Moderating Variable

    Retnaningtyas Widuri
    14-20
    DOI: https://doi.org/10.9744/ijp.1.1.14-20

  • Accountability and Internal Control of Religious Organizations (Study on GKPB Immanuel Tabanan)

    Helena Maharina Nalle, Ni Luh Putu Sri Purnama Pradnyani, Putu Aristya Adi Wasita
    21-31
    DOI: https://doi.org/10.9744/ijp.1.1.21-31

  • The Effect of Profitability, Liquidity, and Company Size on Company Value in The Banking Subsector

    Ni Kadek Sanex Indrawati Cahyani, Ni Luh Putu Sri Purnama Pradnyani, Rai Gina Artaningrum
    32-40
    DOI: https://doi.org/10.9744/ijp.1.1.32-40

  • Maintaining Progresiveness of Personal Income Tax Rates in The Indonesian Income Tax Law

    Suwardi Suwardi
    41-50
    DOI: https://doi.org/10.9744/ijp.1.1.41-50