12 articles in this issue
Khoirul Fuad, Lutfi Khusfiyah
This study aims to determine the empirical evidence of tax knowledge, trust, transparency an tax awareness to tax compliance. This study involved 100 respondents as samples using accidental sampling technique. Respondents who participated in this study we... see more
Agung Prasetyo Nugroho Wicaksono
This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a ... see more
Milwan Akbar Gunawan, Hendra Gunawan
This study aims investigate the influence of job satisfaction, compensation, performance on employee performance. How the effect of competence on job satisfaction and how the compensation effect on job satisfaction. Respondents in this study were 180 empl... see more
Fatimah Fatimah, Kasyful Anwar, Ayu Oktaviani
The purpose of this study to analyze the effectiveness of the examination, collection with forced letters to increase VAT receipts at KPP Pratama Banjarmasin from 2013-2017.This study uses a descriptive method describing the data processed and analyzed qu... see more
Rezky Ramadhani, Vincent Wisnu Sanjaya, Wahdina Sukma Rahmawati
The objective of the research was to know how to calculate Cost Efficiency in a Zero Waste Agriculture System in Soppeng District. The method of purposive sampling was used in research. The data is used in this study consists of prime and secondary data. ... see more
Cathryna Rumondang Bulan Simangunsong, Elisabeth Yansye Metekohy
This study explores the possible adoption of the Knowledge Management System (KMS) in church management which is an agent in the agency relationship between the management and congregation and donors. Since the agents mostly do not realize that they need ... see more
Andi Abdul Azis Ishak
The aim of this research is to observe and measure the performance of the supply chain implemented by PT. Eastern Pearl Flour Mills in Makassar. The research was conducted by using the Supply Chain Operation Reference (SCOR) Method. There are five c... see more
Sabar Warsini, Hayati Fatimah
This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analy... see more
Adi Irawan Setiyanto, Ahmad Syakir
This study aims to examine the effect of perceived ease of use, perceived usefulness and consumer satisfaction on online purchasing behavior. This study used 200 respondents taken from the general public living in the area of Batam. The type of data used ... see more
Dewi Fatimah
This study examines the effect on board diversity against earning management. The used samples are non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2013. The data collection method using a purposive sampling method and data used... see more
Ely Kartikaningdyah, R. Qinanti Nuzurawan
This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample ... see more
Yeni Priatna Sari, Hetika Hetika, Aryanto Aryanto
Penelitian ini bertujuan untuk mencari berbagai macam metode pendeteksian kecurangan yang dilakukan oleh para peneliti di Indonesia, baik di perusahaan ataupun pada entitas sektor publik. Penelitian ini dilakukan dengan melakukan studi literatur dari berb... see more