The purpose of this study was to analyze the effect of implementing the E-Filling and E-Billing System on the Compliance of Individual Taxpayers with Tax Socialization and Internet Understanding as Moderating Variables. Sampling technique using Convenience Sampling. The population in this study are individual taxpayers who have used E-Filling and E-Billing, the total sample is 100 respondents. The hypothesis testing used is the validity test, reliability test and classical assumption test. The hypothesis test used is multiple linear regression and Moderated Regression Analysis. The results showed that the implementation of the e-filling and e-billing system had a positive effect on individual taxpayer compliance, tax socialization strengthened the relationship between the e-filling system implementation and individual taxpayer compliance, tax socialization could not moderate the implementation of the e-billing system on compliance. individual taxpayers and internet understanding cannot moderate the application of e-filling and e-billing systems to individual taxpayer compliance.

The purpose of this research to analyze the reaction of investors, as measuring by differences in abnormal returns and trading volume activity before and after the announcement of Indonesia sustainability reporting awards in 2016. Using purposive sampling method was obtained Sample of research 10 companies with observation for three days before and three days after announcement. The Hypothesis testing used paired sample t-test. Results of the first hypothesis testing show that happen differences abnormal return before and after the announcement of Indonesia sustainability reporting awards but not significant, testing the second hypothesis too shows that are differences in trading volume activity before and after the announcement of Indonesia sustainability reporting awards but not significant.

The cash flow statement is an important and inseparable part of the company's or organization's financial report. It shows each organization's cash inflow and cash outflow for a certain period and helps identify the cash proceeds capabilities. Research on the analysis of local government cash flow statements in Indonesia is still analyzing one region (district or city) only, while the scope of the provincial government is still limited. This study aims to analyze the operating cash flows of the provincial government in Indonesia (34 provincial governments). For this analytical study, K-Means Cluster analysis has been used to cluster cash inflow and cash outflow of the provincial governments in Indonesia. This study uses data on the cash flow statements of the provincial government in Indonesia from 2014 to 2019. The study reveals that 25 provinces have high cash in-flow and low cash outflow, eight provinces have low cash in-flow and low cash outflow, and one province has high cash in-flow and high cash outflow. Keywords-cash flow statement; cash in-flow; cash outflow; operating cash flow; provincial government.