Published: December 2, 2022

Articles

LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM

FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE

10.31258/current.3.3.266-277
266-277 Nurmawati Nurmawati, Alfiati Silfi, Nanda Fito Mela, Rezi Abdurrahman
PDF
477

KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI

MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION

10.31258/current.3.3.278-293
278-293 Riski Hernando, Fitrini Mansur, Eko Prasetyo
PDF
815

MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI

EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION

10.31258/current.3.3.294-301
294-301 Dumex Bahari Nasution, Zirman Zirman, Fajar Odiatma, Rheny Afriana Hanif
PDF
355

GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS

GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN

10.31258/current.3.3.302-313
302-313 Rofika Rofika, Alfino Candra, Azwir Nasir, Azhari Sofyan
PDF
387

KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN

ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE

10.31258/current.3.3.314-325
314-325 Hita Puspita Sari Hita, M Rasuli, Riska Natariasari
PDF
381

FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KULON PROGO

10.31258/current.3.3.326-339
326-338 Yola Arinda Nastiti, Retno Yulianti, Kunti Sunaryo
PDF
314

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI

THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION

10.31258/current.3.3.340-355
339-354 Febby Asnizonia, Yuneita Anisma, Sem Paulus Silalahi
PDF
445

PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT

THE EFFECT OF TIME BUDGET PRESSURE, TASK COMPLEXITY, LOCUS OF CONTROL, AND PROFESSIONAL ETHICS ON DYSFUNCTIONAL AUDIT BEHAVIOR

10.31258/current.3.3.356-370
355-369 Rohani Libra Siagian, Mukhlasin Mukhlasin , Reskino Reskino , Renato Sitompul
PDF
686

PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK

UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS

10.31258/current.3.3.371-382
370-381 Karsam Karsam, Djenni Sasmita, Susana Dewi, Solihin Solihin, Bambang Tedja, Agnes Ksp
PDF
482

PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG

THE EFFECT OF PROFITABILITY, OPERATIONAL COMPLEXITY, AUDIT COMMITTEE, AUDIT TENURE, AND PAF REPUTATION ON AUDIT REPORT LAG

10.31258/current.3.3.383-396
382-395 Vera Nurjanah, Andreas Andreas, Sem Paulus Silalahi
PDF
888