Published: December 2, 2022

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

266-277 Nurmawati Nurmawati, Alfiati Silfi, Nanda Fito Mela, Rezi Abdurrahman
419

KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI

MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION

278-293 Riski Hernando, Fitrini Mansur, Eko Prasetyo
750

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

294-301 Dumex Bahari Nasution, Zirman Zirman, Fajar Odiatma, Rheny Afriana Hanif
285

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

302-313 Rofika Rofika, Alfino Candra, Azwir Nasir, Azhari Sofyan
270

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

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

314-325 Hita Puspita Sari Hita, M Rasuli, Riska Natariasari
328

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

326-338 Yola Arinda Nastiti, Retno Yulianti, Kunti Sunaryo
278

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

339-354 Febby Asnizonia, Yuneita Anisma, Sem Paulus Silalahi
367

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

355-369 Rohani Libra Siagian, Mukhlasin Mukhlasin , Reskino Reskino , Renato Sitompul
600

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

370-381 Karsam Karsam, Djenni Sasmita, Susana Dewi, Solihin Solihin, Bambang Tedja, Agnes Ksp
394

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

382-395 Vera Nurjanah, Andreas Andreas, Sem Paulus Silalahi
724