Penelitian ini bertujuan untuk menguji tingkat kesuksesan model sistem e-budgeting di pemerintah kota Surakarta dengan menggunakan  D&M IS Succes Model  yang dikembangkan oleh Delone dan McLean (Delone dan McLean, 2003). Penelitian ini menggunakan metode observasi dan survei yaitu metode pengumpulan data primer yang diperoleh secara langsung dari sumber asli melalui kuesioner dan wawancara langsung dengan responden. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di pemerintah kota Surakarta yang terkait dengan penyusunan anggaran dengan menggunakan e-budgeting. Data yang sudah disebar melalui kuesioner dianalisis menggunakan sotware Analysis of Moment Structure (AMOS) IBM 23. Hasil penelitian ini membuktikan bahwa kualitas sistem berpengaruh positif terhadap persepsi penggunaan e-budgeting. Kualitas sistem informasi e-budgeting berpengaruh tidak signifikan terhadap kepuasan pengguna e-budgeting. Kualitas informasi berpengaruh positif dan signifikan terhadap penggunaan e-budgeting. Kualitas informasi tidak berpengaruh terhadap kepuasan pengguna. Kualitas layanan berpengaruh positif dan signifikan terhadap penggunaan e-budgeting. Kualitas pelayanan tidak berpengaruh signifikan terhadap kepuasan pengguna. Persepsi penggunaan berpengaruh positif dan signifikan terhadap kepuasan pengguna. Persepsi penggunaan e-budgeting berpengaruh positif dan signifikan terhadap kinerja e-budgeting. Kepuasan pengguna berpengaruh positif terhadap kesuksesan atau kinerja e-budgeting.

This study aims to examine the effect of capital intensity ratio, firm size and institutional ownership on tax avoidance practices. The dependent variable used in this study is tax avoidance, while the independent variables used are capital intensity ratio, firm size and institutional ownership. The population in this study are banking companies listed on the IDX in 2016-2020. While the sampling technique in this study is purposive sampling obtained a total sample of 32 companies. The data analysis technique in this research is using multiple regression analysis. The results showed that capital intensity rtaio had an effect on tax avoidance, while firm size and institutional ownership had no effect on tax avoidance

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.

This research aims to obtain empirical evidence about the role of corporate governance oversight on environmental disclosure. The independent variables tested in this research consisted of the corporate governance oversight aspects (proportion of BOC independent, ethnic background of president BOC, educational background of president of BOC, frequency of meeting BOC, proportion of committee audit independent, frequency of meetings audit committee, diversity gender of BOC), while the dependent variable is environmental disclosure measured by using GRI 4.0. The sample of this research consist of 89 manufacture companies listed in stock exchange of Indonesia from 2014-2018. This research is quantitative research which the sampling method is purposive sampling. Data of corporate governance aspects were collected from annual reports and analysis of this research is multiple regression analysis. The result of this research showed that ethnic background of BOC have negative significant, proportion of committee audit independent have positive significant, frequency of meetings audit committee have positive significant on environmental disclosure.

No abstract