This study determines the effect number of taxpayer and number of notification letter to income tax revenue. The type of data used are secondary data. Sources of the data used in this research is come from of Bukittinggi tax office. This research used data from January 2014 to December 2016. The data analysis technique used for this research is multiple linear regression, with dependent variable is income tax revenue and independent variable is number of taxpayer and number of notification letter. The result of study reveal that, simultaneously prove that number of taxpayer and number of notification letter have a effect to income tax revenue, partially prove that number of taxpayer have a effect to income tax revenue but number of notification letter has no effect to income tax revenue.

Purpose of study: This study aims to present empirical evidence about the analysis of e-entrepreneurship and e-commerce of digital economic development in West Sumatra in supporting national economic growth. Methodology: the hypothesis used in the statistical method of this study is to test the classical assumption and multiple regression tests and descriptive statistical analysis. Result: The results indicate that an increase in the number of E-entrepreneurship in Indonesia, especially in West Sumatra, provides a significant overall effect on national economic growth, the statistical result is 0.002% but the development of business people and the digital market developments haven't been significant because it is greater than alpha 5%. Application: In the digital era there are still many challenges faced, especially related to the absorption of skilled labor and can be supported e-entrepreneurship. Therefore, it is necessary to analyze the strength of e-entrepreneurship in the digital economy to increase income and encourage national economic growth. Novelty/Originality of this study: This research has never been studied before in West Sumatra and raises a developing theme of the technological advancements of the industrial revolution and the digital era that can enhance the economic growth of a region.

Audit Expectation Gap has been a phenomenal issue among professional and academician due to affecting the professionalism of public accountant. Audit Expectation Gap is a gap between what society expects the auditors to achieve and what they can be reasonably expected to accomplished (Salehi and Rostami, 2009). There is a lack of study of audit expectation gap in Indonesia business environment, especially study using the dimensions of competency and reliability. Therefore, there is a desired need to do more research in this area. Moreover, this study try to investigate the Audit Expectation Gap among public accountants and accounting students in West Sumatra, Indonesia. Audit Expectation Gap are measured by five dimensions, that are responsibility, independency, credibility, reliability and competency. The sample of this research consists of 85 respondents which are 37 auditors and 48 accounting students in Padang. see whether any differences perception toward the above dimensions among public accountant and accounting students, the independent test sample test is used and the result reveals that perception of four dimensions significantly differs. They are independency, credibility, reliability and competency of auditor. However, there is no significantly different perception toward responsibility. Therefore, it can conclude that audit expectation gap still occur in Indonesia contexts. As consequence, the practioners and government agency should take the initiatives to minimilise the gap through socialization and accounting education.

The International financial reporting standard (IFRS) is an international financial reporting standard that aims to make financial reports comparable and have a high level of reliability. Indonesia carried out the full implementation of the term 'coverage' in 2012. Thus, it is expected that the accounting quality will be better after the implementation, as well as the governance practices. This study aims to find out empirically, whether there are differences in accounting quality as measured by earnings quality and accounting conservatism and governance before and after the application of PSAK that refers to IFRS. This research uses companies listed on the Indonesia Stock Exchange, especially consumer groups from to 2015 before full adoption of IFRS and in 2012-2015 after full adoption of IFRS). There are 18 companies that fit the criteria. The hypothesis test results show that there is no difference in accounting quality based either on earnings quality or conservatism before and after the implementation of IRFS. However, governance shows a difference between before and after the implementation of IFRS. PENDAHULUANTerjadinya peningkatan kualitas pelaporan keuangan merupakan salah satu tujuan yang diharapkan dari penerapan IFRS di Indonesia. Hal ini sebagai bentuk dorongan untuk menerapkan laporan keuangan yang dapat diperbandingkan (comparable) dan transparansi. Banyaknya perbedaan standar yang digunakan dalam menyusun laporan keuangan di berbagai negara mengakibatkan kesulitan dalam melakukan perbandingan menjadi kendala dalam dunia bisnis global. Dengan demikian dibutuhkan satu standar pelaporan keuangan yang berkualitas yang berlaku secara internasional. Sedangkan transparansi informasi dalam laporan keuangan dikarenakan pihak-pihak yang berkepentingan seperti investor maupun pihak lain yang terkait, membutuhkannya sebagai sarana pengambilan keputusan investasi.

This study aims to examine the level of real use and satisfaction of ERP users in banking companies in the West Sumatra region. The analysis was carried out by examining the effect of system quality, information quality and service quality on the level of real use and satisfaction of ERP users in banking companies in West Sumatra. Data acquisition was carried out by survey techniques through questionnaires to 140 employees from 4 government banks in West Sumatra (ERP users). A total of 89 data can be processed in this study. Multiple regression statistical tests are used to test hypotheses. Regression test results on model I indicate that there is no influence on the quality of information systems, information quality and service quality at the level of real use of Enterprise Resource Planning. While the test results in model II show that there is an influence of the quality of the information system, information quality and service quality on the satisfaction of users of Company Resource Planning.