7 articles in this issue
Welfin Dysyandi, Wahono Sumaryono, Sri Widyastuti, Henky Lesmana
Pharmacy as the main type of distribution facility is still in great demand by investors. However, Jaminan Kesehatan Nasional (JKN) has the effect of decreasing turnover in some conventional pharmacies so that many pharmacies are closed. A pharmacy with a... see more
Nahruddien Akbar
The purpose of this study is to interpret the construction of accounting losses in disclosing fraud and the bankruptcy practices of client financial statements. The research method used is a qualitative method - the interpretive paradigm with a phenomenal... see more
Ahmad Burhan Zulhazmi, Febrian Kwarto
This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to... see more
Siti Salwah, Eva Herianti
The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and ... see more
Warsono, Fathoni Zoebaedi
This study aims to examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected i... see more
Alfian Suradiansyah, Ni Putu Eka Widiastuti, Alfida Aziz
This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the... see more
Ainun Uswatul Khasanah, Jasman
This research aims to determine the effect of independent cash flow volatility, sale volatility, operating cycle, level of debt, size of firm and book tax differences in earnings persistence. The data used in this research is obtained from the annual repo... see more