Author(s): Patricia Diana, Chermian Eforis

Affiliation: Universitas Multimedia Nusantara, 15810, Tangerang, Indonesia

Keywords: Tax Incentive, Fiscal Policy, Covid-19, Indonesia

Received: July 16, 2022 | Accepted: September 30, 2022

Type of Paper: Empirical | Vol. 7(2) Page: 79 – 87

Reference to this paper should be referred to as follows: Diana, P; Eforis, C. (2022). The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic, Acc. Fin. Review, 7(2), 79 – 87. https://doi.org/10.35609/afr.2022.7.2(1)

Author(s): Lydia Fransiska Imanuel, Rosita Suryaningsih

Affiliation: Universitas Multimedia Nusantara, Gading Serpong, 15810, Tangerang, Indonesia

Keywords: Corporate Governance, Payout Policy, Firm Size, Value Of Firms, Financing Policy, Profitability.

Received: July 12, 2022 | Accepted: September 30, 2022

Type of Paper: Empirical | Vol. 7(2) Page: 88 – 96

Reference to this paper should be referred to as follows: Imanuel, L.F; Suryaningsih, R. (2022). Determinant of Firm's Value: Empirical Evidence from Top 100 Listed Companies in Indonesia, Acc. Fin. Review, 7(2), 88 – 96. https://doi.org/10.35609/afr.2022.7.2(2)

Author(s): Mega Nurmala Sari , Riatu Mariatul Qibthiyyah

Affiliation: Faculty of Economics and Business, Universitas Indonesia, Depok 16424, West Java, Indonesia

Keywords: Tax dispute; appeal decision; influencing factors; Tax Authorities defeat; Tax Court.

Received: July 17, 2022 | Accepted: September 30, 2022

Type of Paper: Empirical | Vol. 7(2) Page: 97 – 112

Reference to this paper should be referred to as follows: Sari, M.N; Qibthiyyah, R.M. (2022). Examining the Factors That Affect the Loss of Tax Disputes in the Tax Court, Acc. Fin. Review, 7(2), 97 – 112. https://doi.org/10.35609/afr.2022.7.2(3)

Author(s): M. Nur A. Birton, Mahfud Sholihin, Muhammad Muttaqin

Affiliation: Universitas Muhammadiyah Jakarta, Jakarta, Indonesia
Universitas Gadjah Mada, Yogyakarta, Indonesia
Universitas Muhammadiyah Jakarta, Jakarta, Indonesia

Keywords: Al kharaj bi al dhaman, Islamic corporate reports, maslaha, nafaqa, value-added statement.

Received: July 13, 2022 | Accepted: September 30, 2022

Type of Paper: Review | Vol. 7(2) Page: 113 – 123

Reference to this paper should be referred to as follows: Birton, M.N.A; Sholihin, M; Muttaqin, M. (2022). Maslaha-Based Value-Added Statement, Acc. Fin. Review, 7(2), 113 – 123. https://doi.org/10.35609/afr.2022.7.2(4)

Author(s): Dayang Ernie Nurfarah'ain Awang Ahmad, Azilawati Banchit, Aiza Johari

Affiliation: Faculty of Business and Management, Universiti Teknologi MARA, Sarawak Branch, Kampus Samarahan, 94300 Sarawak
Academy of Language Studies, Universiti Teknologi MARA, Sarawak Branch, Kampus Samarahan, 94300 Sarawak

Keywords: Agency conflicts; Shariah and non-shariah public listed companies; dividend and asset utilisation ratio; concentrated ownerships.

Received: July 19, 2022 | Accepted: September 30, 2022

Type of Paper: Empirical | Vol. 7(2) Page: 124 – 134

Reference to this paper should be referred to as follows: Ahmad, D.E.N.A; Banchit, A; Johari, A. (2022). Agency Conflicts, Dividend Payments, and Ownership Concentration in Comparison of Shariah and Non-Shariah Compliant Listed Companies, Acc. Fin. Review, 7(2), 124 – 134. https://doi.org/10.35609/afr.2022.7.2(5)