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Volume 3 Number 2 Year 2090

11 articles in this issue 

Andi Ina Yustina, Imas Nur Islami

The number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possib... see more

Pags. 155 - 165  

Yuni Purnama Sari

The purpose of this study was to determine the effect of learning media based of macromedia flash on the knowledge of students high school in Sidoarjo Regency. The type of research carried out was quasi-experimental. The study was designed with two treatm... see more

Pags. 166 - 171  

Ardiani Ika Sulistyawati, Aprih Santoso, Sri Yuni Widowati, Siti Farikah

The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. ... see more

Pags. 172 - 188  

Fauzan Misra

Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research vari... see more

Pags. 189 - 204  

Ayu Putri Kukuh Pangesti

This study aims to determine whether there are differences in abnormal return (AR) and trading volume activity (TVA) between before and after the announcement of a stock split. The data used in this study are secondary data from the Indonesia Stock Exchan... see more

Pags. 205 - 211  

Mala Ayu Anggita, Trisandi Eka Putri, Asep Kurniawan

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This ... see more

Pags. 212 - 225  

Yolisia Framita Agus, Indah Umiyati, Asep Kurniawan

This study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distr... see more

Pags. 226 - 246  

Ayu Prapitasari, Lili Safrida

The purpose of this reserch is to examine and analyze (1) the influenceof profability on tax avoidance, (2) the influence of leverage on tax avidance, (3) the influence of company size on tax avoidance, (4) the influence of political connection on tax avo... see more

Pags. 247 - 258  

Resshe Serlly Gita, Amir Hidayatulloh

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual tax... see more

Pags. 259 - 267