Vol. 3 No. 4 (2025): IJERFA JULY 2025

Economics and Accounting

• Analysis of Liquidity, Solvency, and Activity Ratios on the Financial Performance of PT Siantar Top Tbk Listed on the IDX for the Period 2019–2023

  Nur Annisa, Meigia Nidya Sari, Nina Andriany Nasution3

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• Analysis Of The Effectiveness Of Imposing Electronic Stamp Duty In An Effort To Optimize Taxpayer Compliance

  Flora Sania , Heasty Olyvia Tambunan, Jihan Pahena Jariakh, Diah Kusumaningtyas, Yunia Ayu Ningtias

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• Literature Study on the Effectiveness of PPnBM and PPh Article 22 Collection in Increasing State Revenue

  Amanda Putri Aisyah , Alfan Prihandiki, Bela Amanda Putri, M. Irvan Tanjung, Zaskia Zahira, Galih Supraja

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• Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution?

  Lita Hepika Ginting, Andini Syahputri, Nailla Yuwanadlin, Khairun Niswa, Roma Grecia Simamora, Galih Supraja

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• Stamp Duty in Indonesia: Definition, Legal Sources, Subjects and Objects, and Application Rates

  Alya An-Nais Syakilla, Bunga Citra Lestari, Dini Sapira Br Sembiring, Ruth Natalia Lumban Gaol, Windi Wulandari

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• Relationship between Income Tax Withholding Article 23 and Fiscal Reconciliation Case Study at PT. SFM

  Novi Fitriani , Suriai Lafau, Sarah Obadia Ivana, Zikra Nurul Annisah, Licerman Hulu, Galih Supraja

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