Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)

View Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July – September, October – December, January – March, 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, governement 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.v3i2
Published: 2024-10-31

Full Issue

Articles

  • Treatment of Direct Payment Systems for Multiple Recipients on Payment Error Rates in Central Government Agencies Located in Palu City, Central Sulawesi

    Dita Zaskia DAMAYANTI, Chalarce TOTANAN, Femillia ZAHRA, Muhammad Ilham PAKKAWARU
    100 - 107

  • The Impact of Internal Audit in the Case of PT. Xyz Bandung Regency on the Effectiveness of Internal Control

    Alifiani Sunke SUMADI, Bunga Indah BAYUNITRI
    108 - 119

  • Analysis of The Implementation of Tax Planning on Article 21 Income Tax as An Effort to Optimize Tax Burden Efficiency at PT. Anugerah Sejahtera

    I Wayan Chandra ADYATMA, Desak Rurik Pradnya Paramitha NIDA
    120 - 128

  • The Influence of Profitability, Dividend Policy, and Institutional Ownership as Moderating Variables on Firm Value

    Nengah GANAWATI, Ketut Winda PRATIWI, Ketut SUDARMINI, Ketut SARIANI
    129 - 140

  • The Effect of Auditor Competence, Independence, And Experience on Audit Quality in Public Accounting Firm (KAP) in Bali Province

    I Made Toni Hendrawan HENDRAWAN, I Gusti Ngurah SANJAYA, Cokorda Krisna YUDHA
    141 - 146

  • The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province

    Sinta DIVYA, Muhammad DIN, Jurana JURANA, Rahma MASDAR
    147 - 156

  • Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance

    Moh. Ali WAFA, Dewi KUSMAYASARI, Novi DARMAYANTI
    157 - 168

  • Implementation of Regional Regulation Number 1 of 2024 Concerning Regional Taxes and Regional Levies (A Study at The Kupang City Transportation Service)

    Naaman Renaldus BONLAE, Ajis Salim Adang DJAHA, Laurensius Petrus SAYRANI
    169 - 184

  • Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value

    Entar SUTISMAN, Septyana PRASETIANINGRUM, Adriani LANDE, Entis SUTISNA , St. Mariani B
    185 - 201

  • The Effect of Price, Service Quality, and Location on Purchase Decisions at Tan-Panama Coffee Shop in Denpasar

    I Putu Bayu Arya GUNAWAN, Made SETINI, Made Surya PRAMANA
    202 - 210