Vol. 2 No. 2 (2024): August 2024

View Vol. 2 No. 2 (2024): August 2024

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.

Published: 2024-08-01

Articles

  • Sustainable Tax Recovery to Prevent Tax Fraud in The Jabodetabek Area

    IGP Ratih Andaningsih, Novita, Trinandari Prasetya Nugrahanti, Elsya Meida Arif
    49-57
    DOI: https://doi.org/10.9744/ijp.2.2.49-57

  • The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies

    Miranda Ayuningtia, Omi Pramiana
    58-68
    DOI: https://doi.org/10.9744/ijp.2.2.58-68

  • The Effect of ESG on Firm Value and Performance During Covid-19 Moderation Role of Industry Characteristic

    Dean Charlos Padji Dogi, Ian Edbert Lomousinea, Retnaningtyas Widuri
    69-78
    DOI: https://doi.org/10.9744/ijp.2.2.69-78

  • Magic Formula Can It Be Used to Identify 'Winning Stocks' in the Indonesian Stock Exchange?

    Michael, Angga Sasmitapura, Sandra Faninda, Elza Fransisca, Amelia Setiawan
    79-87
    DOI: https://doi.org/10.9744/ijp.2.2.79-87

  • Optimizing Indonesian Tax Collection with Effectiveness and Efficiency Analysis through Transformation to Improve National Welfare

    Agus Puji Priyono, Farhatun Nisa, Anggraeni Dwijayanti
    88-94
    DOI: https://doi.org/10.9744/ijp.2.2.88-94