7 articles in this issue
Eny Suprapti
This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the company’s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed us... see more
Titis Puspitaningrum Dewi Kartika
This study would like to examine the influences on Machiavellian characteristic, Equity Sensitivity, and Javanese Culture to Ethical Behavior as the intervening variable. Sample used in this study was auditor at KAP in Surabaya. This study also used path ... see more
Reni Surmayanti,Made Sudarma,Roekhudin Roekhudin
Determinant of Taxpayer’s Behavioral Intention to Use ESystem in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amou... see more
Siti Zubaidah
This study aims at long-term to analyze the behavior of accountants based on Good CorporateGovernance (GCG) standard in Sharia Banking. The specific target you want to achieve is to mapthe accountant’s behavior profile. The method used to achieve this goa... see more
Wiwik Mukholafatul Farida
This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as d... see more
Yusuf Mangkusuryo,Ahmad Waluya Jati
This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), indepen... see more
Nur Alfiyah,Sri Wahjuni Latifah
This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual’ Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in thi... see more