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ISSN:    frecuency : 4   format : Electrónica


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Volume 14 Number 1 Year 2021

12 articles in this issue 

Mukhlas Adi Putra, Frida Widyawati Triasningrum, Sarastanto Aulia Heru Pranoto

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitorin... see more


Yulia Yustikasari

Penelitian ini bertujuan untuk menganalisis Akuntabilitas Pengelolaan Dana Desa. Variabel dependen ini adalah variabel Akuntabilitas Pengelolaan Dana Desa. Variabel Independen dalam penelitian adalah partisipasi masyarakat, kompetensi perangkat desa penge... see more


Allia Hammast, Melisa Rosman, Amrie Firmansyah

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, arus kas operasi dan ukuran perusahaan terhadap kebijakan dividen. Populasi dalam penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa... see more


Mamay Komarudin

The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the ... see more


Cholva Dian Susanti S

This research use quantitative method to find out the influences of political connections, transfer pricing, and business strategies on tax aggressiveness moderated by sales growth. Tax aggressiveness are measured using the cash effective tax rate (CETR) ... see more


Lucky Nugroho, Ahmad Badawi, Nurul Hidayah, Yananto Mihadi Putra

The main business of bank financial institutions is to mobilize funds in the community through their savings and loan products. During the Covid-19 Pandemic, where the spread of the virus was speedy and a health protocol policy that limited community mobi... see more


Agoestina Mappadang

The state loses tax revenue, especially from corporate income tax which is quite high every year, this happens because there are still many companies that are doing tax aggressiveness. This study aims to investigate whether corporate tax aggressive have a... see more

Pags. 1 - 13  

Nadya Regina Louis, Stefanus Ariyanto

The use of technology in tax administration is part of the efforts of the Directorate General of Taxes to assist taxpayers in the tax reporting and payment process. One of them is by using the e-Filing application. The aim of this study is to examine the ... see more

Pags. 14 - 25  

Eko Hadi Siswanto, Chadijah Chadijah, Nurwati Nurwati

The phenomenon of tax aggressiveness is real, this is evidenced by the low tax ratio in Indonesia. This study aims to examine how the influence of Company Size, Institutional Ownership, and Capital Intensity on Tax Aggressiveness partially or simultaneous... see more

Pags. 26 - 38  

Dina Supriani, Rieke Pernamasari

The added market value of a company can show whether the company's managers have allocated their resources efficiently so that they can provide economic benefits? So that it is often a guide for investors in choosing a company which of course affects the ... see more

Pags. 39 - 48  

Kirana Ikhtiari, Ummu Kalsum, Syamsuri Rahim, Rina Anjarsari

The opinion given by the auditor has an important impact on reporting the company's performance through the financial statements presented by the company's management. Through this role, the auditor's work is followed by several risk factors. This study e... see more

Pags. 49 - 62  

Nur Fitriana Hamsyi, Fitriyani Fitriyani

This research attempts to test whether the flypaper effect occurs in the relationship between original local government revenue and a balanced budget on local government expenditure in West Kalimantan Province. The data obtained were 14 regencies and citi... see more

Pags. 63 - 75