8 articles in this issue
Thera Arena,Nurul Herawati Herawati,Achdiar Redy Setiawan
This study aims to determine the meaning of "accounting" version of UMKM Batik Tanjung Bumi. This research is part of the effort to photograph the practice of "accounting" which actually happened at Batik Tanjung Bumi UMKM by photographing the cultural si... see more
Jullie J. Sondakh
The purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).This research used survey method to collect primary data from the population of tax payer in the ... see more
Hesty Wulandari
This research is intended to know the level of preparedness of Local Government of Pekanbaru City in taking over the authority of management of Property Tax in Urban and Rural Area from central government. Readiness indicators are measured by local regula... see more
- Supriyati
State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue target. On the other hand, the taxpayer also thinks to minimi... see more
Desy Lesmana,Delfi Panjaitan,Mutiara Maimunah
This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers o... see more
Elisabeth Ria Viana,Paulina Margareth,- Serly
This research is motivated by the large number of online shops these days which make question about the entrepreneur of online shop’s obedience onto their tax obligation. This study aims at exploring the entrepreneur of online shop’s tax comprehension and... see more
Rafika Putri Utami,Muhammad Syafiqurrahman
This study aims to analyze the influence of the parts of a supporter of good corporate governance and audit committee, remuneration committee, external audit and management of risks to tax avoidance. Tax avoidance in this study measured by book tax differ... see more
Meiliana Wikarsa,Stephanie Febriana Y,Pricillia Lanrence B
In order to improve the quality of tax service on taxpayer, Direktorat Jendral Pajak implement an electronic system (e-SPT) in tax reporting. The purpose of this research is to interpret the perspective of the employees in the use of e-system in the repor... see more