{"title":"Analisis Pengaruh Corporate Social Responsibility, Intensitas Aset Tetap dan Sales Growth Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer (Consumer Non-Cyclicals) Sub-Industri Liquors, Soft Drinks, Dairy Products, Processed Foods yang Terdaftar di B","authors":"Khoirunnasikin Khoirunnasikin, Vivi Iswanti Nursyirwan","doi":"10.35314/iakp.v4i1.3301","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3301","url":null,"abstract":"","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130202912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Widya Febriyanti, Dwi Fionasari, A. Agustiawan, R. Suci
This study aims to examine whether there is an influence between the understanding of regulations and the quality of tax service services on taxpayer compliance with taxation taxes as moderating. The data used in this study are primary data. This type of research is quantitative. The object of this research is taxpayers who are registered at the Tampan KPP Pratama Pekanbaru City. The sample collection method used random sampling method. Samples were taken as many as 100 MSME taxpayers. The data analysis test uses the Moderated Regression Analysis (MRA) method which is processed using SPSS 24. The results of this study indicate that the understanding of tax regulations and the quality of tax services have an effect on taxpayer compliance. Furthermore, the socialization of taxation is able to moderate the effect of understanding regulations and the quality of tax service services on taxpayer compliance.
{"title":"Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Pemoderasi (Studi Kasus Wajib Pajak UMKM di KPP Pratama Pekanbaru Tampan)","authors":"Widya Febriyanti, Dwi Fionasari, A. Agustiawan, R. Suci","doi":"10.35314/iakp.v4i1.3044","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3044","url":null,"abstract":"This study aims to examine whether there is an influence between the understanding of regulations and the quality of tax service services on taxpayer compliance with taxation taxes as moderating. The data used in this study are primary data. This type of research is quantitative. The object of this research is taxpayers who are registered at the Tampan KPP Pratama Pekanbaru City. The sample collection method used random sampling method. Samples were taken as many as 100 MSME taxpayers. The data analysis test uses the Moderated Regression Analysis (MRA) method which is processed using SPSS 24. The results of this study indicate that the understanding of tax regulations and the quality of tax services have an effect on taxpayer compliance. Furthermore, the socialization of taxation is able to moderate the effect of understanding regulations and the quality of tax service services on taxpayer compliance.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"351 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124447954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study was SMES taxpayers using e-commerce services in Pekanbaru. This study used primer data, which distributed all questionnaires directly and online by Google form that obtained a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect SMES taxpayers compliance with e-commerce services. Meanwhile, understanding taxation and tax rates does not influence the compliance of SMES taxpayers who use e-commerce services. Adjusted R 2 results in conjunction with four independent variables on the dependent variable influenced by 34% and the remaining 66% were influenced by other factors not studied in this study.
{"title":"Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru)","authors":"Indah Mawaddah, Zirman Zirman, Rezi Abdurrahman","doi":"10.35314/iakp.v4i1.3214","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3214","url":null,"abstract":"This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study was SMES taxpayers using e-commerce services in Pekanbaru. This study used primer data, which distributed all questionnaires directly and online by Google form that obtained a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect SMES taxpayers compliance with e-commerce services. Meanwhile, understanding taxation and tax rates does not influence the compliance of SMES taxpayers who use e-commerce services. Adjusted R 2 results in conjunction with four independent variables on the dependent variable influenced by 34% and the remaining 66% were influenced by other factors not studied in this study.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121391892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance
{"title":"Pengaruh Penerapan E-Filing, Self Assessment System, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020-2021)","authors":"Velenshia Corina, Novika Novika, Zamhari Zamhari","doi":"10.35314/iakp.v4i1.3258","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3258","url":null,"abstract":"This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122059825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the management of goods inventory. Based on the checklist carried out, the operational audit and inventory management at PT. Pipa Mas Putih Duri are already running well.Keywords: Operational Audit, Management, Inventory
本研究旨在确定实施Pipa Mas Putih Duri工厂货物库存业务审计的影响。本研究使用的数据分析方法是描述性定性研究方法。根据访谈和对研究对象的直接观察分析得出的研究结果，Pipa Mas Putih先生恰当地开展了业务审计，这可以从业务审计阶段的各个阶段的完成情况中得到证明。此外，PT Pipa Mas Putih Duri已经有了一些关于货物库存管理的程序。根据执行的检查表，Pipa Mas Putih Duri工厂的运营审计和库存管理已经运行良好。关键词:经营审计，管理，库存
{"title":"Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih","authors":"Gus Muhammad Taufik, Indarti Indarti, A. Arini","doi":"10.35314/iakp.v4i1.3303","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3303","url":null,"abstract":"This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the management of goods inventory. Based on the checklist carried out, the operational audit and inventory management at PT. Pipa Mas Putih Duri are already running well.Keywords: Operational Audit, Management, Inventory","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134031446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how the effect of tax knowledge, taxpayer motivation, and tax knowledge on taxpayer compliance. The object of research in this study is an individual taxpayer who is registered at the Tax Service Office of Pratama Kebayoran Lama. This study uses primary data obtained from questionnaire data distributed to respondents of income tax payers. The sampling technique used purposive sampling method by producing 100 samples of individual taxpayers. The data analysis technique used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) using the SmartPLS 3,3,9 application. The results of the study show that tax knowledge, tax payer motivation, and tax knowledge jointly affect taxpayer compliance. Understanding of tax rules has a positive and significant effect on taxpayer compliance, taxpayer motivation has a positive and significant effect on taxpayer compliance, and tax knowledge also has a positive and significant effect on taxpayer compliance at the Tax Service Office of Pratama Kebayoran Lama.
{"title":"Pengaruh Pemahaman Aturan Perpajakan, Motivasi Wajib Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak","authors":"Yokhebed Winni Cintaswara Parengkuan, Vivi Iswanti Nursyirwan","doi":"10.35314/iakp.v4i1.3119","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3119","url":null,"abstract":"This study aims to determine how the effect of tax knowledge, taxpayer motivation, and tax knowledge on taxpayer compliance. The object of research in this study is an individual taxpayer who is registered at the Tax Service Office of Pratama Kebayoran Lama. This study uses primary data obtained from questionnaire data distributed to respondents of income tax payers. The sampling technique used purposive sampling method by producing 100 samples of individual taxpayers. The data analysis technique used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) using the SmartPLS 3,3,9 application. The results of the study show that tax knowledge, tax payer motivation, and tax knowledge jointly affect taxpayer compliance. Understanding of tax rules has a positive and significant effect on taxpayer compliance, taxpayer motivation has a positive and significant effect on taxpayer compliance, and tax knowledge also has a positive and significant effect on taxpayer compliance at the Tax Service Office of Pratama Kebayoran Lama.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"11 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127050223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance
{"title":"Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat","authors":"Endang Kusmana, Bob Mustafa, Uray Muhammad Noor","doi":"10.35314/iakp.v4i1.3288","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3288","url":null,"abstract":"This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129361231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study is a descriptive quantitative that aims to determine the regional financial performance of the Bangka Belitung Islands Province in 2018-2020 in terms of the degree of fiscal decentralization ratio, regional financial independence ratio, effectiveness ratio, and efficiency ratio along with harmony ratio. Locus of the research at BAKUDA Province of Bangka Belitung. The results of the analysis show that the financial performance of the regional government of the Bangka Belitung Islands Province in terms of (1) The Ratio of Degrees of Fiscal Decentralization is categorized as moderate (2) The performance of the results of the calculation of the Regional Financial Independence Ratio is still relatively low (3) Regional Own Revenue Effectiveness Ratio for the Fiscal Year is not yet effective. (4) The Regional Financial Efficiency Ratio for the Fiscal Year is already efficient.(5) The compatibility ratio for the Fiscal Year is still not ideal.
{"title":"Analisis Kinerja Keuangan Pemerintah Daerah (Studi Kasus Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung)","authors":"Gayatria Oktalina, Zamhari Zamhari","doi":"10.35314/iakp.v4i1.3242","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3242","url":null,"abstract":"This study is a descriptive quantitative that aims to determine the regional financial performance of the Bangka Belitung Islands Province in 2018-2020 in terms of the degree of fiscal decentralization ratio, regional financial independence ratio, effectiveness ratio, and efficiency ratio along with harmony ratio. Locus of the research at BAKUDA Province of Bangka Belitung. The results of the analysis show that the financial performance of the regional government of the Bangka Belitung Islands Province in terms of (1) The Ratio of Degrees of Fiscal Decentralization is categorized as moderate (2) The performance of the results of the calculation of the Regional Financial Independence Ratio is still relatively low (3) Regional Own Revenue Effectiveness Ratio for the Fiscal Year is not yet effective. (4) The Regional Financial Efficiency Ratio for the Fiscal Year is already efficient.(5) The compatibility ratio for the Fiscal Year is still not ideal.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130140957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to identify the effect of company size, profitability, solvency, auditor's opinion and reputation of the public accounting firm on audit delay. The independent variables in this study are company size, profitability, solvency, auditor's opinion and reputation of the public accounting firm. The dependent variable in this study is audit delay. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research period was carried out for 3 years. The sampling technique used was purposive sampling technique with a sample of 43 companies obtaining a sample of 129 based on certain criteria. The analytical method of this study uses multiple linear regression with the help of SPSS 23. The results of this study prove that partially firm size and solvency have a significant effect on audit delay, while profitability, auditor opinion and public accounting firm reputation have no significant effect on audit delay. Simultaneously, company size, profitability, solvency, auditor's opinion, and reputation of a public accounting firm have a significant effect on audit delay.
{"title":"Audit Delay: Faktor Faktor Yang Mempengaruhi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2021","authors":"Mayeka Wahyuni, E. Wahyuni","doi":"10.35314/iakp.v4i1.3278","DOIUrl":"https://doi.org/10.35314/iakp.v4i1.3278","url":null,"abstract":"This study aims to identify the effect of company size, profitability, solvency, auditor's opinion and reputation of the public accounting firm on audit delay. The independent variables in this study are company size, profitability, solvency, auditor's opinion and reputation of the public accounting firm. The dependent variable in this study is audit delay. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research period was carried out for 3 years. The sampling technique used was purposive sampling technique with a sample of 43 companies obtaining a sample of 129 based on certain criteria. The analytical method of this study uses multiple linear regression with the help of SPSS 23. The results of this study prove that partially firm size and solvency have a significant effect on audit delay, while profitability, auditor opinion and public accounting firm reputation have no significant effect on audit delay. Simultaneously, company size, profitability, solvency, auditor's opinion, and reputation of a public accounting firm have a significant effect on audit delay.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125736329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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