This study aims to explore the ethics of public accountants in the values of the Banjar people's philosophy of life using qualitative methods with literature studies. This study describes the philosophy of life of the Banjar people, namely waja to kaputing when actualized in the code of ethics of public accountants it can become noble values that can be used as pledges and principles for public accountants. The hope of this research is that the association of the public accounting profession has implications from this research so that it can incorporate and consider the values originating from the waja motto until kaputing is merged into the ethical practice of public accountants

This study aims to prove the effect of leverage on firm value empirically using tax avoidance as an intervening variable. This study uses company objects listed on the Indonesia Stock Exchange. The research sample used was 66 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018, which were selected by purposive sampling method, and the number of sample data was 198 data. The firm value variable is measured by price to book value, which was tested using linear regression using SPSS 23 and path analysis. The test results show that: (1) leverage has a significant effect on tax avoidance. (2) leverage and tax avoidance have a significant effect on firm value. (3) the tax avoidance variable cannot be proven as a variable that mediates leverage and firm value. Keywords: Leverage; Tax Avoidance; Firm Value.

Stamp Duty is a tax charged to taxpayers when using official documents. Stamp Duty rates have changed since January 1, 2021, because they follow the provisions of Law Number 10 of 2020. The purpose of this research is to determine the effectiveness of Stamp Duty on tax revenues in 2020–2022. This study uses a qualitative method approach while analyzing data using quantitative analysis techniques with primary and secondary data. Based on the results of data analysis and discussion, it shows that the effectiveness of Stamp Duty tax revenue has reached its target.