8 articles in this issue
Devy Ervina Indriastuti,Agusdin - -,Animah - -
Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, ... see more
Ikang Murapi
This study was conducted to determine the factors that affect the informatioan quality of localgovernment financial reports. Collecting data this study used a questionnaire survey. The data collectedis then processed using SPSS version 17.0. The statistic... see more
Henny - Henny
This study aims to explain how the implementation of Government Regulation No. 46 Year 2013Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.Informants consisted of tax authorities, Tax Consultants and the tax... see more
Santha Julia Sardi,H. Ahmad Rifa’i,L. Hamdani Husnan
This study aims to examine empirically the effect of the influence of Clarity Target Budget, Internal Control Systems, Human Resources and Government Accounting Standards on Financial Statement Quality and Accountability Government Performance. The popula... see more
Yessy Puturuhu Iriene Puturuhu,Hermanto - -,Lilik Handajani
This research aims to examinethe influences of information quality, system quality, and service quality ofthe user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will alsoexamine the influence of user satisfaction tow... see more
Maya Zukhrifatil Jinan,Bambang Haryadi,Gita Arasy Harwida
The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its... see more
Yudhanta Sambharakreshna,Nurul Kompyurini
This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selec... see more
I Nyoman Darmayasa,Yuyung Rizka Aneswari,Elana Era Yusdita
The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The re... see more