The aim of the study is to examine the effect of tax sanction assertivenessfactors, knowledge oftaxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 200 questionnaires to all personal taxpayers located in the working area in DKI as respondents and only 192 questionnaires were successfully filled out and returned, hence, analyzed using Structural Equation Models (SEM). The result of the study showed: (1)Tax sanction assertiveness does not affect the interest of taxpayers in using tax consultant services. (2) Knowledge of taxation has apositive and significant effect on the interest in using tax consultant services. (3) Motivation of taxpayers has a positive and significant effect on the interest in using tax consultant services. (4) Tax authorities’ servicequality does not affect the interest in using tax consultant services.

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia.

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23.

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.

Leasing is a agreement between the legal owner of land, property , euipment oe other capital goods (the lessor) and a third party (person or company).

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi

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Tujuan penelitian ini adalah untuk menguji korelasi antara faktor-faktor dari profesionalisme auditor

Tujuan penelitian ini untuk menguji

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Penelitian ini bertujuan mengetahui lebih jauh pengaruh Management Accounting System Informasi

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Kesadaran yang meningkan meninimbulkan isu-isu  lingkungan telah mendorong organisasi-organisasi menggunakan EMA (Enviroment Management Acoounting)

Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.

Tujuan penelitian ini adalah untuk menguji efek CSR pada nilai perusahaan

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Penelitian ini bertujuan untuk mengetahui pengaruh keuangan pada keputusan manajemen dalam membayar deviden pada pemegang saham.

Income smooting merupakan sebuah upaya manajemen yang digunakan untuk mengurangi fluktuasi pada pendapatan yang dilaporkan supaya cocok dengan target yang di inginkan baik secara aktifisal