9 articles in this issue
Ambar - Wati
AbstractThis study aims to test and prove the influence of internal factors, external factors, perceptions of taxpayer compliance of individuals with certain circulation in Nganjuk district and to test and prove the influence of internal factors and exter... see more
Khoirul Fuad
Penelitian ini bertujuan untuk memprediksi financial distress di pemerintah daerah dengan hanya mengukur dari sisi keuangan yang menggunakan analisis dari kemandirian pemerintah daerah dalam memperoleh pendapatannya, keselarasan pembelanjaan yang dilakuka... see more
Dewi Kusuma Wardani,Desi Khoiriyah
This study aimed to examine the effect of business strategy and corporate characteristics on tax avoidance. The theory used in this research is agency theory. The sample that used in this research are manufacturing company during 2012-2016, based on purpo... see more
Sunarto Sunarto,Arfaningsi Muhammad
This research is aimed to determine the influence of tax examination, tax collection, and taxpayer pursuence in simultaneously as well as partially toward tax reciept. The population of research were taken from all of tax receipt realization report which ... see more
Teguh Erawati,Nur Ghailina As’ari
This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul. &... see more
Ika Puspita Kristianti
The objective of this study is to empirically identify the impacts of capital structure chosen by company on firm’s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt to Equity Ratio (DER), partially and... see more
Niken Ayu Wulandari,Sulardi Sulardi
Studi ini bermaksud untuk menemukan bukti empiris pengaruh Intergovernmental Revenue (IR), Indeks Pembangunan Manusia (IPM), temuan, dan opini audit terhadap pengungkapan sukarela pada website Pemda di Indonesia. Populasi penelitian ini adalah pemerintah ... see more
Sri Ayem,Agus Pratama Putra Harjanta
This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Da... see more
Suyanto Suyanto,Nur Anita Chandra Putry,Elysabet Sugiharti
This study aimed to examine the variable of firm size and audit opinion whether the two variables are antecedent variable from audit delay and influence to audit quality. This study uses secondary data in the form of annual financial statements (annual re... see more