Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -

View Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July – September, October – December, January – March, April – June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation and Auditing related to information systems, governement policy, has been a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number 10.38142/jogta, Web of Science, ORCID Connecting Research and Researchers and other indexing, see Abstract and Indexing.
The author's countries are Indonesia

DOI: https://doi.org/10.38142/jogta.v4i2
Published: 2025-12-23

Full Issue

Articles

  • The Mediating Effect of Profitability on the Influence of Capital Structure on Firm Value (An Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2023 Period)

    Albrianco Charisma GEA, Bambang MAHMUDI, Emma SURYANI
    185 - 203

  • The Influence of Supervision, Management Information Systems and Service Quality Towards Performance with Employee Competence as Moderation in the Regional Revenue Agency of Karimun District

    Andi ACHMAD, Ngaliman NGALIMAN, Mohamad Gita INDRAWAN
    204 - 215

  • The Effect of Competence, Training and Motivation on Work Productivity by Moderating Incentives on State Civil Apparatus Employees of the Regional Secretariat of Karimun District

    Syaidil ABYADI, Dahlan DAHLAN, Sri YANTI
    216 - 227

  • The Influence of Transformational Leadership, Competence, and Work Environment on the Performance of Civil Servants (PNS) at the Regional Secretariat of Riau Islands Province with Work Motivation as an Intervening Variable

    Asnan MARDIANTO, Bambang SATRIAWAN, I Wayan CATRAYASA
    228 - 239

  • Analysis of the Influence of Digitalization, Information Quality, and Income Level on Compliance with Land and Building Tax Payment with Knowledge as an Intervening Variable in Karimun District, Karimun Regency

    Poppy Dewi ANGGRAENI, Ramli RAMLI, I Wayan CATRAYASA
    240 - 253

  • The Influence of Professional Education and Training, Teacher Commitment, and Educational Technology and Information on Teacher Professionalism Through Teachers’ Pedagogical Competence at Public Junior High Schools in SEI Beduk Subdistrict, Batam City

    Rostiar Br SITUMORANG, Ramli RAMLI, Mohamad Gita INDRAWAN
    254 - 265

  • Uncovering Gender Diversity, CSR, and Culture in Accelerating Corporate Performance: An Empirical Study on Companies

    Kadek Goldina Puteri DEWI, I Putu Gde Chandra Artha ARYASA, Anak Agung Istri Pradnyarani DEWI
    266 - 275

  • The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Bank BPD Bali

    Bayu PASUPATI, Putu Ayu Sita LAKSMI
    276 - 283

  • The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables

    Andri MARFIANA, Tri WIDYASTUTI, Darmansyah DARMANSYAH
    284 - 303

  • Challenges and Strategies for Implementing Qualified Refundable Tax Credit in Indonesia

    Muhamad Abdulrahman SIDIQ, Supriyadi SUPRIYADI
    304 - 317

  • The Influence of Good Government Governance, Government Internal Control System, And Apparatus Competence on Local Government Performance (Case Study on the Karawang Regency Regional Government)

    Anggun LAYESI , R. Budi HENDARIS
    318 - 329

  • The Effect of Institutional Ownership on Firm Value with Tax Avoidance as a Mediating Variable

    Aureola Beatriz KAWITRI, Luluk Muhimatul IFADA
    330 - 346

  • Public Service Innovation Through E-Government: A Case Study of the Bandung District Court, Class 1a Special

    Azka Lina Sani SHABIRA, Susi Susanti TINDAON, Achmad Sodik SUDRAJAT, Anggi Syahadat  HARAHAP
    347 - 359

  • The Influence of Debt Policy, Dividend Policy, Investment Decisions, and Financing Decisions on the Value of Banking Companies on the Indonesia Stock Exchange in 2019-2023

    Lutfie Fajriyani NOVA, Abdul Hafidz TANJUNG
    360 - 369

  • Effectiveness of Internal Control of Supplier Debt Payment at Hotel X

    Anak Agung Istri Puspita ANJANI, Anak Agung Istri M. SEPTIVIARI
    370 - 379

  • The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans

    Henny YULSIATI, Iin SARTIKA, Jovan FEBRIANTOKO
    380 - 388

  • The Effect of Asset Structure, Company Size, and Sales Growth on Capital Structure in Industrial Sector Companies on the Indonesia Stock Exchange 2021-2024 Period

    Oktaviani OKTAVIANI, Arif MAKHSUN, Endah Yuni PUSPITASARI
    389 - 396

  • Optimizing Financial Management Behavior Through Financial Literacy and Inclusion: The Strategic Role of Financial Self-Efficacy

    I Gusti Ngurah Agung Kepakisan MANDALA, Putu Yudha Asteria PUTRI, Ni Made Intan PRILIANDANI
    397 - 406

  • Determinants of Tax Revenue Through the Effectiveness of Tax Audit as an Intervening Variable

    Carlos Afonso BARRETO
    407 - 414

  • Culture and Taxation: Implementation of Tri Hita Karana in Accounting Information Systems for Regional Tax Optimization in Bali

    Cokorda Krisna YUDHA, I Gusti Ngurah SANJAYA
    415 - 424

  • Entrepreneurship as a Living Research: Curiosity, Experimentation, and Adaptation among Young Entrepreneurs in HIPMI Denpasar

    Gde Deny LARASDIPUTRA
    425 - 433

  • Determining Audit Delay: The Role of CEO Expertise and Bankruptcy Prediction

    Ni Luh Putu Ratna Wahyu LESTARI, Anak Agung Ngurah Mayun NARINDRA
    434 - 443

  • Implementation of Minister of Finance Regulation Number PMK 131/PMK/2024 at the Jakarta Setiabudi Dua Tax Office: A George Edward Iii Model Perspective

    Nisa Arifah PUTRIARA , Supriyadi SUPRIYADI
    444 - 455

  • Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency

    Tatan Jaka TRESNAJAYA, Supriyadi SUPRIYADI
    456 - 465

  • The Influence of Financial Performance, Profit Growth and Company Size on Company Value

    Laura Arvioreta YONANDA, Hendarto Setiabudi NUGROHO
    466 - 483

  • Effectiveness of Jamula in Lamongan: A Qualitative Policy Evaluation

    Raihan Wahyu NURROCHIM
    484 - 495

  • Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis

    Ni Made Intan PRILIANDANI, I Dewa Ayu KRISTIANTARI, Ni Luh Putu Mita MIATI
    496 - 503

  • A Strategic Engagement Model for Electoral Participation: Insights from Indonesia’s Local Election Governance

    Nita Talia TALIA
    504 - 517

  • Financial and non-Financial Performance Analysis for Hotel Sustainability: A Case Study

    I Gusti Bagus Raditya PRAYOGI, Ni Luh Riska YUSMARISA, Aqmarina Ishmah JATMIKA, Muhammad Rohid Abdur ROHMAN, Ayu Irmma Trisania PRAMESTI
    518 - 529

  • Analysis of the Influence of Financial Performance on Tax Effectiveness in Banking Companies Listed on the IDX in the 2020-2023 Period

    Hamidah Nur ISNAINI, Ngadi PERMANA, Yessica AMELIA
    530 - 546