Vol. 1 No. 2 (2025): Oktober

The International Journal Science of Accounting, Auditing and Taxation Vol. 1 No. 2 presents a comprehensive range of scholarly works addressing contemporary issues in accounting, auditing, and taxation. This inaugural issue features studies on the application of forensic accounting in detecting financial fraud, as well as the influence of internal control systems on organizational accountability. Other articles explore the role of sustainability reporting in enhancing corporate transparency, the impact of accounting information systems on MSME performance, and the effectiveness of risk-based audits in improving audit quality. Additional discussions include the determinants of tax compliance among individual and corporate taxpayers, the use of digital technology in taxation, and the relationship between corporate governance and financial reporting quality. The issue also highlights an analysis of transfer pricing practices among multinational companies and their implications for tax avoidance.