Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)

View Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. In December 2022 (starting from Issue 3), the Journal of Governance, Taxation and Auditing has changed from Third to Fourth publications each year, namely July – September, October – December, January – March, and April – June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation and Auditing, related to information systems and government policy, has been a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number 10.38142/jogta, Web of Science, ORCID Connecting Research and Researchers and other indexing, see Abstract and Indexing.
The author's countries are Indonesia.

 

 

DOI: https://doi.org/10.38142/jogta.v1i3
Published: 2025-12-24

Full Issue

Articles

  • Stakeholder Perceptions of the Procurement of Goods and Services at the Nusa Tenggara River Region II Office in 2020

    Siki Y. A. ASBANU, Petrus D E ROZARI, Ajis Salim Adang DJAHA
    241 - 252

  • E-Receipt Based Value Added Tax Accounting Treatment at CV Mega Lestari Manado

    Olivia Gracia WALAKANDOU, Jullie Jeanette SONDAKH, Novi Swandari BUDIARSO
    253 - 258

  • The Effect of Tax Incentives, Tax Rates and Tax Services on Msmes Taxpayer Compliance in the Midst of the Covid-19 Pandemic in Manado City

    Ribka Alfina Aprilia SENGKEY, Treesje RUNTU, Steven Josia TANGKUMAN
    259 - 267

  • Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office

    Alann Sterry KAPARANG, Treesje RUNTU, Priscillia WEKU
    268 - 275

  • The Effect of Performance of LP3M Undana Employees on Quality Improvement and Implemenation of MBKM Regulations for the 2022/2023 Academic Year

    Chindy Hesty FANGGITASIK, Melkiesedek. N. B. C. NEOLAKA, Hendrik TODA
    276 - 287

  • The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar

    Made Sukma DWIPASARI, I Made Wianto PUTRA, Putu Gede Wisnu Permana KAWISANA
    299 - 303

  • The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises)

    Muhammad Ilham PAKAWARU, Ridwan RIDWAN, M.Iqbal BAKRY, Muliati MULIATI, Ni Made Suwitri PARWATI
    376 - 386

  • Evaluation Of Cash Withdrawal Procedures Based On PP No. 12 In North Sulawesi

    Olivia Cristina MAMAGHE, Jenny MORASA, Stanley Kho WALANDOUW
    387 - 398

  • The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi)

    Yuldi MILE, Muhammad NATSIR, Tenripada TENRIPADA, Lis SRIWINARTI
    288 – 298

  • Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts

    Jeremia Jonathan Julio MONGDONG, Lintje KALANGI, Wulan KINDANGEN
    341 - 351

  • Evaluation of Village Fund Management Process Based on Permendagri No. 20 of 2018 in Tumpaan Dua Village, Tumpaan District, South Minahasa Regency

    Monica WATULINGAS, Inggriani ELIM, Wulan D. KINDANGEN
    352 - 363

  • Evaluation of Final Income Tax on Construction Services Based on Government Regulation Number 9 of 2022 at CV. CIDA

    Angela Lydia Stacia MAWERU, Novi Swandari BUDIARSO, I Gede SUWETJA
    364 - 369

  • The Effect of Fixed Asset Intensity, Institusional Ownershop, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indoneisa Stock Exchange (IDX) in 2016-2021

    Randy LUMANTO, Anneke WANGKAR, Steven TANGKUMAN
    370 - 375

  • The Effect of Sales Growth and Dar on the Profitability of Infrastructure Sector Companies Listed on the IDX In 2020-2022

    Tyas Nindya MARELLA, Andin Cipta PUTRI, Zahwa Putri AMELIA
    399 - 404

  • Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product

    Ridwan RIDWAN, Rahayu INDRIASARI, Jamaluddin JAMALUDDIN, Chalarce TOTANAN, Ni Made Suwitri PARWATI
    405 - 416

  • The Influence Of NPM, EPS, Tattoos On Stock Price Of Banking Companies Listed On The IDX For The 2020-2022 Period

    Irana Liani RAHAYU, Zahrian Faradiza ADDINI, Fauziah Nuur Nabilah YUSRIYYAH
    417 - 424

  • Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5

    Ni Komang Ayu Triana DEWI, Putu Gede Wisnu Permana KAWISANA, Gde Deny LARASDIPUTRA
    304 - 308

  • Application Gas, Implementation ICS, and CAF on QFR With HRC Moderating Variable

    Aan SUKMA, Nurul HIDAYAH
    309 - 322

  • Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch

    Angelica ANTOW, Hendrik GAMALIEL, Anneke WANGKAR
    323 - 328

  • ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS

    Ismail MARZUKI, Nurul HIDAYAH
    329 - 340