ABSTRACT This research aims to determine the influence of taxpayer awareness on motor vehicle taxpayer compliance, the influence of tax service quality on motor vehicle taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance and the influence of financial conditions on taxpayer compliance. This research is a type of quantitative research. The research data sour…
ABSTRACT This research was conducted to analyze the application of accounting information systems, creativity, e-commerce use, and financial literacy on UMKM performance. And the type of data used is primary data with a questionnaire used to obtain data on UMKM in Pekanbaru City, Riau Province. The relationship between variables was tested using SEM (Structural Equation Modeling) analysis.…
ABSTRACT The purpose of this study was to test and analyse the effect of love of money, tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The population in this study were active MSME taxpayers registered at KPP Pratama Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this study were 100 respondents. The sampling technique used in th…
Audit delay, which is the time difference between the end of the fiscal year and the date of issuance of the audit report, is an important issue in the financial reporting of public companies in Indonesia. The timeliness of financial statements is needed by various parties, both internal and external to the company, to support relevant decision-making. This study aims to analyze the influence o…
ABSTRACT This study aims to provide empirical evidence on the effect of environmental performance, corporate social responsibility disclosure, and intellectual capital on company financial performance. The population in this study were all energy and agricultural companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and …
ABSTRACT This study aims to examine the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation and Audit Fees on Audit Report Lag (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2021-2024). The sample in this study were property and real estate companies with the sample technique used was purposive sampling so that th…
ABSTRACT This study is to test the influence of (1) Regulation Enforcement, (2) Organizational Commitment, and (3) Leadership style on fraud in the government sector of the study in the Siak Regency OPD. In this study, the sample population was 43 regional apparatus organizations. Sampling using Purposive Sampling. Data analysis used in this study was using multiple regression analysis techniq…
ABSTRACT This study aims to examine the Influence of Sales Growth, Profitability, and Capital Intensity on Tax Aggressiveness With Institutional Ownership as Moderating Variable in Non-Cyclicals Consumer Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2023. The method used in this research is multiple linear regression analysis method and moderated regression analysis wi…
ABSTRACT This study aims to examine the effect of compensation suitability, financial pressure, individual morality, and organizational culture on accounting fraud tendencies. The data used in the study are primary data collected through questionnaires. The sampling technique uses the purposive sampling method with respondents being managers, internal auditors, and the finance department work…
ABSTRACT Fraud prevention is a crucial aspect in maintaining organizational integrity and accountability, particularly in Islamic banking institutions that uphold the principles of fairness and honesty. This study aims to analyze the influence of good corporate governance, internal control systems, whistleblowing, and anti- fraud awareness on fraud prevention. This research is an empirical s…
ABSTRACT This study aims to examine the effect of the Self Assessment System and Tax Audit on Value Added Tax Revenue at KPP Pratama Bengkalis in 2019-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 22 software. The sample in the study amounted to 60. The sampling technique used Purposive Sampling. The results of the study concluded that…
ABSTRACT Tax reporting compliance of individuals who carry out business activities and freelance work is one way to maximize domestic tax revenue. This study aims to determine the effect of Tax Socialization, Tax Understanding Level, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance. The population of this study is individual taxpayers who carry out business activities and freelance…
ABSTRACT Tax Management is a comprehensive effort made by tax managers in a company or organization to implement management functions so that matters related to taxation from the company or organization can be managed properly, efficiently, and economically, so as to make maximum contributions to the company (Pohan, 2022). This study aims to provide empirical evidence on the influence of firm …
ABSTRACT This study aims to empirically determine the effect of managerial entrenchment, CEO overconfidence, and accrual earnings management on audit report readability in banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2021-2023, namely 47 companies. The sample in this …
ABSTRACT This study aims to test and analyze: (1) internal audit on fraud prevention, (2) anti-fraud awareness on fraud prevention, (3) internal auditor independence on fraud prevention. The population in this study were Auditors of the Inspectorate of Indragiri Hilir Regency, Inspectorate of Indragiri Hulu Regency, Inspectorate of Pelalawan Regency and Inspectorate of Kampar Regency. In this …
ABSTRACT This study aims to analyze the influence of audit evidence, competence, and independence on the accuracy of the auditor's opinion. The population in this study was public accounting firms located in the Pekanbaru and Batam areas. The research sample consisted of 26 public accounting firms with a saturated/census sampling technique. Data collection was carried out by distributing quest…
ABSTRACT This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this stud…
ABSTRACT This study aims to analyze the moderating role of awareness of green accounting in influencing the relationship between campus sustainability and environmental sustainability on entrepreneurship for sustainability. In this context, campus sustainability refers to the university's efforts in integrating sustainability aspects in academic, managerial, and operational activities. Mea…
ABSTRACT This study examines the influence of creditor pressure, community pressure, shareholder pressure, and government pressure on ESG performance in companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. As stakeholders increasingly emphasize corporate sustainability, understanding how these pressures affect ESG performance is crucial for businesses aiming to align with …
ABSTRACT This study aims to determine the effect of ability to compile financial statements, enterpreneurial characteristics, innovation and financial literacy on performance of micro, small and medium enterprises in Kampar district. The population in this study were all micro, small and medium enterprises in Kampar district. The samples in this study were 150 micro, small and medium enterpris…