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 Defective products are products that have the form of a finished product, but in a condition that is not in accordance with the standards set by the company. Products that experience defects affect the amount of production and production time if the product must be remade. The purpose of the analysis is to find the number of defects, the grade of paper that has defects, the effect of …
The Finishing Department is the final stage of the paperboard product production process, in this area there will be a process of grouping and packaging products based on customer requests. The packaging process has a main machine, namely a pallet packing machine which functions to package products using shrink film plastic material. The packaging process using these tools and materials has…
ABSTRACT The use of steam time and temperature during the preheating and prehydrolysis stages, as well as heating in the cooking process, has a significant impact on the final quality of dissolving pulp (AE). These two parameters result in P-Factors and H-Factors, which are important indicators in determining the quality of dissolving pulp (AE). Understanding the effect of P-Factor and H-F…
ABSTRACT The sedimentation rate in a slurry is the speed at which solid particles settle out of the liquid due to the force of gravity. A dispersant is a dispersing agent used to ensure that the particles in the GCC slurry remain stable, do not clump together, and do not settle. This study aims to determine the effect of dispersant dosage on the sedimentation rate, viscosity, and solid con…
ABSTRACT The manufacturing process of Ground Calcium Carbonate (GCC) involves wet grinding which requires a certain energy known as Specific Grinding Energy (SGE). This energy is critical in achieving the desired particle size and has a direct impact on the quality of the final product as well as the efficiency of the energy used in the process. This study aims to analyze the effect of pow…
ABSTRACT The DA stage is an important stage in the process of increasing brightness because the DA stage is a delignification stage to damage and separate the remaining lignin structure in the pulp. This study aims to determine the effect of temperature and time on brightness, fiber morphology and tensile strength. In this study, the DA bleaching process was carried out using chlorine dioxide …
ABSTRACT Mangrove forests typically grow along coastlines and play a crucial role in protecting coastal areas from sea water-induced abrasion. Rangsang Island is located in a coastal region directly facing the Malacca Strait, making it vulnerable to coastal abrasion and shoreline changes. Google Earth Engine (GEE) is a platform that facilitates research related to shoreline changes caused …