Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)

View Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)

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.v4i1
Published: 2025-07-31

Full Issue

Articles

  • The Role of Price Fairness in Mediating the Effect of Product Quality and Service Quality on Repurchase Intention (A Study of Honda Car Customers in Bali)

    I Putu Iwan Pramana PUTRA, Ni Putu Ayu Tika KURNIAWATI, Anak Agung Istri Krisna Gangga DEWI, Made Surya PRAMANA
    01 - 04

  • Factors Affecting Audit Quality in Public Accounting Firms in Padang

    Sherly ERFINES, Lovelly Dwinda DAHEN, Nilmadesri ROSYA
    05 - 11

  • Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X

    Kadek agustin WULANDARI , Anak Agung Istri M. SEPTIVIARI, Ni Luh Riska YUSMARISA
    12 - 20

  • Accounting Treatment of Travel Agent Package Revenue at Hotel X

    Made Rania PURNAMANTHA , IGN Agung WIRYANATA , Ni Luh Riska YUSMARISA
    21 - 31

  • The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY

    Putu Sahra DIVANDA, Anak Agung Istri M. SEPTIVIARI, Christina SUSANTI
    32 - 41

  • Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja

    Amanda Dwi UTAMI, Zulkifli ZULKIFLI, Bainil YULINA
    42 - 51

  • Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits

    I Gede Komang Chahya Bayu Anta KUSUMA, Irwan ARIBOWO, Supriyadi SUPRIYADI , Jai KUMAR, Niswatun Nurul KAMILAH
    52 - 66

  • Analysis of Internal Control of Debt Payment at Hotel X

    I Gusti Ayu Deanita PUTRI, I Wayan TUWI , Christina SUSANTI
    67 - 75

  • Determinants of Stock Prices of Basic Materials Sector Manufacturing Companies Listed on The Indonesian Stock Exchange

    Indri ARIANI, Devi PERMATASARI
    76 - 84

  • Evaluation of the Implementation of Government Accounting Standards Statement Number 02 Concerning Budget Realization Reports (Case Study at the Regional Revenue Service of Biak Numfor Regency)

    Aryandum MBAUBEDARI, Jenny MORASA, Djeini MARADESA
    85 - 91

  • Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City

    Muhammad RIDWAN, M MASRUDDIN, J JAMALUDDIN, Femilia ZAHRA, E ERWINSYAH
    92 - 99

  • The Influence of The Environment, Tariffs and Facilities on the Satisfaction of Flat Residents Under the Management of BP Batam With Service Quality as Variable Intervening

    Andi YUNUS, Ngaliman NGALIMAN, Sajiyo SAJIYO
    100 - 109

  • Measuring the Performance of Batam City Government Using the Balanced Scorecard (BSC) Model

    Rizka Arsyntha PERMATASARI, Ngaliman NGALIMAN, Sri YANTI
    110 - 113

  • The Effect of Competence, Information Technology and Complaint Handling on Customer Satisfaction Intervening Service Quality

    Edy PURNOMO, Ngaliman NGALIMAN, Sri YANTI
    114 - 124

  • Determination of Competence, Service Excellen, And Application of System Management Information on the Performance of District Employees in Karimun Regency Through Job Satisfaction as an Intervening Variable

    Uci LIHARYANTI, Ngaliman NGALIMAN, Sri YANTI
    125 - 134

  • Gender Analysis of Understanding the Tax Harmonization Law and Government Treasurer Competence in Tax Compliance (Case Study at the Education Standards, Curriculum, and Assessment Agency)

    Retno PALUPI, Nurul HIDAYAH
    135 - 146

  • The Effect of Earnings Management and Tax Planning on Firm Value Moderated by Earnings Persistence

    Fery ARDIANSYAH, Nurul HIDAYAH
    147 - 155

  • The Effect of Profitability, Liquidity and Leverage on Tax Avoidance in Property Companies Listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 Period

    Murdiyanti MURDIYANTI , Nurul HIDAYAH
    156 - 166

  • Business Strategy, Audit Quality, And Independent Commissioners on Earnings Management: The Moderating Role of Media Coverage

    Eko Widianarko KUSNADI, Nurul HIDAYAH
    167 - 178

  • Determining Factors of Compliance in Paying Land and Building Tax

    Ni Luh Gede Mahayu DICRIYANI, Ni Luh Putu Sandrya DEWI, I Made Marsa ARSANA
    179 - 184