The Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) is an academic journal published by the Master of Accounting Program at Maranatha Christian University. The journal provides a platform for researchers and academics to publish original and unpublished research in the fields of accounting, finance, taxation, and auditing.
Sinta 4 Accredited

ISSN: 2654-4636 ,e-ISSN: 2656-758X

Current Issue

Vol. 8 No. 1 (2026)

Published: 2026-03-30

Articles

Capital Intensity, Sales Growth, and Profitability: The Moderating Role of Leverage in Healthcare Firms

Feni Andriani, Kusuma Indawati Halim

1-12

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DOI: https://doi.org/10.28932/jafta.v8i1.15808

Peran Kecerdasan Buatan (AI) dalam Akuntansi dan Auditing: Deteksi Fraud di Era Digital

(Tinjauan Literatur Sistematis)

Noval Irwansyah, Aisyah Abida Robbiha Ritonga, Shabiyatus Shiba Dhau, Muhammad Faisal

13-27

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DOI: https://doi.org/10.28932/jafta.v8i1.16051

Tax Avoidance, Mekanisme Bonus, Intangible Assets, dan Leverage terhadap Transfer Pricing

Nabilah Sajidah Hasna, Lesi Hartati, Mutiara Kemala Ratu

28-36

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DOI: https://doi.org/10.28932/jafta.v8i1.16387

Perubahan Perilaku Wajib Pajak Dalam Perencanaan Pajak Pasca Implementasi Sistem Coretax

Ita Salsalina Lingga, Budi Ismanto Prasetyo, Dadang Wahyudi Wahyu, Muhammad Lutfi Ulfa

37-49

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DOI: https://doi.org/10.28932/jafta.v8i1.15577

Peran Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada KPP Madya Bandung

Filia Theresia Kurniawaty, Lidya Agustina

50-61

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DOI: https://doi.org/10.28932/jafta.v8i1.15646

Audit Fees: The Role of Board of Commissioners Size, Audit Committee Size, and Firm Size

Najma Alaika Selma, Anitaria Siregar

62-75

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DOI: https://doi.org/10.28932/jafta.v8i1.16493
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