6 articles in this issue
Made Dudy Satyawan,Lintang Venusita
This study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuan... see more
Rita Yuliana,Nurul Herawati
The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:1... see more
Eka Ermawati,Ni Putu Eka Widiastuti
The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor... see more
Dewi Fitriyani,Eko Prasetyo,Reni Yustien,Achmad Hizazi
The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This re... see more
Reka Maiyarni
The purpose of this study was to obtain empirical evidence and understand the effects of capital structure, profitability, firm size, and managerial ownership on firm value before and after the convergence of GAAP with IFRS in manufacturing companies in t... see more
Ira Febrianti,Tona Aurora Lubis,Wirmie Eka Putra
This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indon... see more