The main purpose of this study was to examine the influence of audit tenure and lowballing to the appropriation of audit opinion. Based on convenience sampling method. This study used a sample of 61 respondents who work as auditor in audit firm located in Jakarta and enrolled in Directory AP & KAP 2013 published by IAPI. This study used primary data with questionnaire. Auditor who participated in this research include partner, manager, supervisor, senior auditors and junior auditors who carry out work in the field of auditing The data was analyzed by multiple regression. The results indicates that the audit tenure didn't have an influence to the present of audit opinion. But lowballing had influenced to the present of audit opinion.

The purposes of this study to analyze the influence of easy of use, usefulness, security and privacy to taxpayer’s satisfaction in e-filing using. The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study.There are any 86 from 88 questionnaires are feasible to analyzed. The multiple regression analysis used to test the hyphotesis. The result of this study showed that easy of use, usefulness, security and privacy positively influence and significant to taxpayer’s satisfaction.

This study aims to review the development of research related to performance measurement of Islamic banks and various alternative models throughout the development of Islamic banking. It uses a meta-analysis approach to identify other previous studies from various journals and relevant researches based on the development of research topics. The results show that the measurement of Islamic bank performance mostly uses financial performance measurements similar to conventional bank performance measurements which use financial ratios and efficiency. There have been a number of serious efforts to develop alternative models for measuring the performance of Islamic banks to better reflect their nature and objectives. These models include: Islamicity Index, Economic Contribution and Muslim Communities, Social Performance Index, Maqashid Index, and Islamic Bank Maqashid Index. However, eventually these models are still in the early stages of development and have a number of weaknesses. Thus, it is still necessary to develop a model for measuring Islamic bank performance that is relevant to its philosophy and objectives. A relevant, suitable and comprehensive performance measurement is vital for the effectiveness, resilience and sustainable development of Islamic banks in the future.

Abstract:The purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it's impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue. Keywords:counselling, supervision, examination, tax compliance, country revenueAbstrak: Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negara.Kata Kunci: konseling, pengawasan, pemeriksaan, kepatuhan pajak, penerimaan negara PENDAHULUANPajak merupakan elemen penting dalam mengelola pendapatan sebuah negara (Lymer & Oats, 2009). Diskusi tentang pendapatan negara dari sektor pajak tidak dapat dipisahkan dari kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. Literatur tentang kepatuhan pajak meliputi beberapa disiplin ilmu termasuk Bidang Ekonomi dan Psikologi (Loo, McKerchar, Hansford, 2010). Berkenaan dengan ist4Wilah kepatuhan membayar pajak, ada beberapa ahli yang mendefinisikannya, dua diantaranya

The study explores the influence of job satisfaction on accountants performance and the impact of interaction between Islamic work ethics with job satisfaction to maximize an accountants performance in the Islamic finance industry in Indonesia. The purposive sampling to select the samples. A questionnaire to collect the primary data. Moderated Regression Analysis to test the hypothesis. The findings of the study: first, job satisfaction can not be impact on accountants performance. Second, interaction between Islamic work ethics with job satisfaction can be maximize an accountants performance.