ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce.Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayersKeywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.

This study aims to examine whether e-procurement, Whistleblowing System and internal control systems influence the prevention of fraudulent procurement of goods and services. This research method uses quantitative methods and primary data. The sample used in this study amounted to 63 respondents, namely employees of procurement of goods and services who have served at least 1 year in the environment of Yogyakarta City regional government agencies, the Procurement Services Unit and the Yogyakarta City Regional Work Unit. The sample method used was purposive sampling, while the data analysis technique used partial test. The results of research conducted indicate that the existence of e-procurement and internal control systems has a significant positive effect on fraud prevention of goods and services procurement

This study aims to reveal whether the socialization of taxation to high school students in Yogyakarta has an effect on their intention to comply with taxes through tax awareness. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the socialization of taxation being the independent variable and the intention to comply with taxes as the dependent variable, and tax awareness being the intervening variable. The results of the analysis conclude that tax socialization has a positive effect on tax awareness and tax compliance intentions, tax awareness also has a positive effect on tax compliance intentions, and tax socialization also has a positive effect on tax compliance intentions through tax awareness. The implication of this research proves that the socialization of taxation is one of the elements that has an important role in the growth of tax compliance intentions within prospective taxpayers.

The purpose of this study is to analyze and explain the effect of managerial ownership on firm value to intellectual capital as an intervening variable. The object of research using 32 banking companies listed in Indonesia Stock Exchange (BEI) for the period from 2015 to 2017 but based on criteria and completeness of the data, the sample in this study only used 24 banking companies. The sampling technique used purposive sampling method. Collecting data using the financial statements of banking companies listed in Indonesia Stock Exchange for the period 2015-2017 that is downloaded via the website IDX www.idx.id. Data were analyzed using Partial Least Square (PLS). The results of this study found that managerial ownership and intellectual capital had a negative effect on firm value, managerial ownership had a negative effect on intellectual capital and managerial ownership had a negative effect on firm value through intellectual capital.