Vol. 5 No. 1 (2026): June (In Press)

Articles

• Digital Tax Administration Systems and Taxpayer Compliance: A Qualitative Literature Review

  Zahwa Noveliza Nur Safitri, Dea Amirotul Ahlam, Afif Haniatus Sa'diyah, Yuni Sukandani, Yohanes Billarminus Mau

  1-9

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  DOI: https://doi.org/10.20961/akumulasi.v5i1.3569

• External Assurance and Anti-Corruption Disclosure: Evidence from the Early Adoption of Materiality-Centered Sustainability Reporting

  Rahmatdi Rahmatdi, Dany Adi Saputra

  10-20

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  DOI: https://doi.org/10.20961/akumulasi.v5i1.3687

• Corporate Governance as a Determinant of Fraudulent Financial Statements in Banking Issuers Listed on the IDX in 2023/2024

  M. Dimas Rofiudin, Rachma Agustina

  21-37

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  DOI: https://doi.org/10.20961/akumulasi.v5i1.3646