Vol. 2 No. 1 (2022): April

Articles

• The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management

    Indra Kusumawardhani, Sri Luna Murdianingrum Pages: 1-9

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• Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia

    Dewi Hargiyanti, Eva Herianti, Amor Marundha Pages: 10-24

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• The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour

    Hamilah Hamilah, Lydia Lydia, Henni Henni, Gusmiarni Gusmiarni, Reschiwati Reschiwati Pages: 25-35

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• MSME Business Owners: Determining and Differentiating Their Perceived Quality of Tax Services Rendered by Accounting Firms

    Arnold Valencia Salcedo Pages: 36-53

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• An Analysis of The Effect of Online Banking on Bank Performance in Indonesia

    Swesti Mahardini, Santi Kurnia, Yusuf Maura, Pandu Haryanto, Yohn Piter Barus Pages: 54-62

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• The Influence of Efficiency on Interest Rate Loan in Indonesia Banking in regards to The Implementation of Expected Credit Losses

    Syarief Fauzie, Wahyu Sugeng Imam Soeparno, Wahyu Ario Pratomo Pages: 63-67

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