Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)

View Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 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. Therefore, each article will own a DOI (Digital Object Identifier) number 10.38142/jogta, Web of Science,  and other indexing; see Abstract and Indexing. Currently evaluating the accreditation of SINTA RISTEKDIKTI
The author's country is Indonesia.

 

 

DOI: https://doi.org/10.38142/jogta.v2i1
Published: 2026-01-31

Full Issue

Articles

  • Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado

    Sutri ELEM, Lintje KALANGI, Claudia W.M. KOROMPIS
    01 - 07

  • Analysis of Accounting Treatment of Income Based on Psak No. 72 At PT. Pegadaian Regional V Manado Office

    Ummi Aiman LASALEWO, Jullie J. SONDAKH, Meily Y. B. KALALO
    133 - 141

  • The Influence of the use of Financial Technology and Financial Literacy on the Consumptive Behavior of Students of the Faculty of Economics and Business, Sam Ratulangi University

    Sriwahyuni SENOBUA, Jullie J. SONDAKH, Sintje RONDONUWU
    42-48

  • The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange

    Aureliano G T B WIJAYA, Hendrik GAMALIEL, Robert LAMBEY
    08 - 18

  • The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado

    Geneva Z. O. TENDEAN, Sonny PANGERAPAN, Olivia Y. M. SARDJONO
    142 - 152

  • Evaluation of the Application of Sales Tax Incentives on Luxury Goods to Motor Vehicle Sales During the Covid-19 Pandemic At Pt Hasjrat Abadi Manado Tendean Branch

    William R. UMBOH, Harijanto SABIJONO, I Gede SUWETJA
    49-61

  • Evaluation of the Super Tax Deduction Policy on Research and Development Activities in Indonesia

    Kalyana Mitta KRISTANTI, Prianto Budi SAPTONO
    153 - 167

  • The Effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Return in Energy Sector Companies Indonesia Stock Exchange

    I Dewa M SUGIANTARA, Stanly W. ALEXANDER, Heince R. N. WOKAS
    62-70

  • The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange

    Ivone Gabriella STIRMAN, Jenny MORASA, Rudy PUSUNG
    19 - 24

  • Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa

    Gabriella Anatasya Maria KAROUWAN, Stanly W. ALEXANDER, Natalia Y. T.  GERUNGAI
    71-88

  • The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District

    Anak Agung Trisna Dwi PRATIWI, Putu Gede Wisnu Permana KAWISANA, Ita Sylvia Azita AZIS
    168 - 174

  • The Effect Of Transfer Pricing, Audit Quality, And Profitability On Tax Avoidance In Energy Sector Companies Listed On The Indonesia Stock Exchange

    Tabitha Deisy CORNELLIA, Jullie J. SONDAKH, Priscilia WEKU
    25 - 32

  • Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado

    Sharon Ester Hermien KARLOS, Anneke WANGKAR, Sonny PANGERAPAN
    89-100

  • Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students

    Riski Aprillia NITA, Putri WULANDITYA, Nurul Hasanah Uswati DEWI
    33 - 41

  • The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit

    Ni Putu Emi Kristina DEWI, I Gusti Ayu Ratih Permata DEWI, Putu Gede Wisnu Permana KAWISANA
    175 - 181

  • The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar

    Komang Ratu Karina ANGELIN, Partiwi Dwi ASTUTI, Putu Budi ANGGIRIAWAN
    101 - 106

  • The Influence of Work Ethic, Work Discipline, And Physical Work Environment of Productivity Employees at PT Jenggala Keramik Bali in Jimbaran Badung Regency

    I Kadek JULIARTHA, I Wayan SUPUTRA, I. B. Agung DHARMANEGARA
    107 - 110

  • The Impact of Individual Characteristics, Work Environment, and Organization Culture Against Employee Performance at PT Telkom Akses Witel Denpasar

    Kadek Ryandana Wisma ANANNTA, Putu Jerry KUSUMA, Ida Bagus Agung DHARMANEGARA
    111 - 116

  • The Influence of Standard Operational Procedures and Supervision on The Performance of Employees of PT. Swadharma Sarana Informatika Denpasar

    I Made Agus Hoki Teges SAKA, Ni Kadek Adinda Putri SUDIVIA, I.B Agung DHARMANEGARA
    117 - 122

  • The Influence Of Some Financial Ratios, Sales Growth And Debt Maturity On Financial Performance

    Dicky ARISUDHANA
    123 - 132