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The purpose of this study was to analyze the effect of the competencies of the apparatus and internal control systems on the quality of financial statement information and good governance. The study was conducted at the Makassar City Government. The population in this study was 44 Indonesian: Regional Working Unit (SKPD) in the Makassar City Government consisting of 687 people, and a sample of 268 respondents were obtained through the Slovin formula. Data from the questionnaire were analyzed using the Structural Equation Model using AMOS 18. The results found that the overall variables studied were apparatus competence and internal control systems both directly and indirectly had a positive and significant effect on the quality of financial statement information and good governance in the City Government Makassar. The dominant direct effect is the internal control system on the quality of financial statement information and good governance in the Makassar City Government. The dominant indirect effect is the internal control system through the quality of financial statement information on good governance in the Makassar City Government.

Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR, but the external audit fee negatively affects the tax avoidance indicators. These results provide an imperative consideration for practitioners and policymakers better to judge interest rates and their influence on tax behaviour to provide policy incentives for progressive taxation and sustainable development.

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