Journal Description

PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi with ISSN 2085-8469 (printed) and ISSN 2685-600X (online), is published by Faculty of Economics and Business Universitas Pancasakti Tegal. PERMANA is published twice a year (every February and August).


Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi is a peer-reviewed journal. PERMANA invites academics and researchers who do original research in the fields of  tax management, management, and accounting including but not limited to Tax Science, Management Science, and Accounting Sciences.

Call for Papers Volume 13, Number 1 February 2021

Oct 20, 2020

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi is proud to accept papers for its upcoming edition: Volume 13, Number 1 February 2021
Areas of subject: tax management, management, accounting tax science, management science, and accounting sciences.. Please visit for Foucus and Scope page and Author Guidlines. Please submit your paper online and see our website at http:// http://permana.upstegal.ac.id/index.php/permana/about/submissions or click here to register and apply your submission Deadline of submission: 02 Januari 2021
You may submit your paper until this deadline; all papers shall be gathered and evaluated by the Board after the submission closes on The list of selected papers shall be published on the website http://permana.upstegal.ac.id/index.php/permana/issue/current the end of Februari 2021

Vol 12 No 2 (2020): Agustus

Published: Aug 30, 2020

Pengaruh Nilai Tukar dan Produk Domestik Bruto Dunia terhadap Volume Ekspor Indonesia

87-97 Eka Sudarusman
Read Statistic: 16

Analisis Pengelolaan Piutang dengan Menggunakan Receivable Turnover dan Average Collection pada Koperasi Republik Mitra Amanah Periode Tahun 2016-2018

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98-105 Wakhid Yuliyanto
Read Statistic: 4

Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan

106-120 Walid Rudianti, Yenny Purbandari
Read Statistic: 11

Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

121-136 Celintara Anindya Ayu Wardhani, Sarah Kristina, Priyo Hari Adi
Read Statistic: 10

Pengaruh Pemberian Insentif, Pelatihan Kerja dan Pengendalian Intern terhadap Efektivitas Kinerja Karyawan

137-152 Heni Risnawati, Sri Retnoningsih
Read Statistic: 36

Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit

153-167 Lutfiana Nur Hanifah, Siti Noor Khikmah, Faqiatul Mariya Waharini
Read Statistic: 14

Ekuitas Merek dan Loyalitas Pelanggan

168-182 Arif Rakhman
Read Statistic: 5

Analisis Pengaruh Islamic Corporate Governance terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia dan Malaysia

183-195 Amirul Arif, Agus Purwanto
Read Statistic: 8

Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality

196-214 Noveryan Irfansyah, Icuk Rangga Bawono, Irianing Suparlinah
Read Statistic: 28

Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Margin Laba Kotor terhadap Pemilihan Metode Penilaian Persediaan

215-232 Winda Meilia, Dien Noviany Rahmatika
Read Statistic: 14
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