7 articles in this issue
Yuyung Rizka Aneswari
This article aims to criticize the fairness of the application of the final tariff incometax for MSME This research is in a critical paradigm using Sukarno's thinkingMarhaenism as a tool to criticize. Marhaenisme has three basic values, namely SosioNasion... see more
Greska Redielano Ramadan,Nyimas Wardatul Afiqoh
Tax amnesty is a shape of government’s programme to increase receiptents from taxsector. Whilst, the effectiveness of these programme need to be evaluated. Datashowed that from taxpayer participation and the target of tax amnesty sides, itdoesn’t in line ... see more
Jessi Chintiaranita Listira,Septian Bayu Kristanto
This research wants to analyze the effect of procedure and review inspectorate towards accountability of Local Government Financial Statement (LGFS) Banten Province. Researchers interested in extreme changes of audit opinion on LGFS Banten in period 2013 ... see more
Danang Prasdika,Robiatul Auliyah,Achdiar Redy Setiawan
This research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value an... see more
Whedy Prasetyo
This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualit... see more
- Ismawati,Rita Yuliana,Yuni Rimawati
This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 f... see more
M Aldy,Sany Dwita,Mayar Afriyenti
This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capit... see more