Vol 9, No 2

Oktober 2026

DOI: https://doi.org/10.24167/jemap.v9i2

Table of Contents

Research

Internal Control System in Fraud Prevention Efforts on Inventory Management Using the Coso Framework
Helia Khairani, Shalsabilla Puteri Kurniawan
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232 - 248
Reorganization of the Supervision Division as a Strategy for Enhancing Tax Revenue: A Case Study of the Jakarta Kelapa Gading Primary Tax Office
Assyifa Anassafitri, Primandita Fitriandi
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249 - 283
Work-Life Balance of University X Staff: A Gender Perspective
Liliana Chandra, Shresta Purnamasari, Rudy Elyadi
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284 - 308
The Effect of Profitability, Leverage, Capital Intensity, and Company Size on Tax Avoidance in Mining Companies on IDX 2022-2024
Dikky Shofil Widad, Yuliati Yuliati
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309 - 329
The Effect of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance with Intention to Pay Taxes as An Intervening Variable
Dewi Anjani, Edy Siswanto
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330 - 351
Analysis of Development Inequality and Economic Convergence in the Bodetabek Region 2018–2024
Loula Lourinsa, Nenik Woyanti
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352 - 376
The Anti-Fragmentation Rule under Article 5 of the OECD Model Tax Convention: Preventing the Avoidance of Permanent Establishment Status
Matheus Putra Jaya Siregar
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377 - 397
The Influence of The E-Samsat Program on Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) in Magetan Regency
Danis Mirojtin Sholehah, Gharsina Mazaya Oktavia, Permatasari Cahyaningdyah
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398 - 411
The Effect of Tax Audits and Tax Collection on Tax Revenue (Case Study at KPP Semarang Barat in 2022)
Zuliani Saputri, Irma Istiariani, Tri Widyastuti Ningsih
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412 - 429
Analysis of The Simplification of Income Tax Calculations Article 21 Through The Ter Scheme: A Quantitative and Qualitative Study
Putu Dian Pusparini, Rd. Tatan Jaka Tresnajaya
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430 - 454
Indonesia's Global Minimum Tax Reporting Framework After The OECD'S September 2026 GIR Update: A Normative Assessment of PER-6/PJ/2026
Muh Jadid Taqwa
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455 - 478
The Impact of Minimum Wages, Gross Regional Domestic Product, and Labor Force Participation Rate on The Employment of Low-Educated Workers in Central Java Province 2019–2024
Azkiya Faiza Zahra, Nenik Woyanti
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479 - 495