INTRODUCTION: Indonesia’s go public companies are the backbones of its economy.  As of January 2019, there are 620 listed companies in Indonesia Stock Exchange. The Indonesian Institute for Corporate Directorship yearly acknowledges listed companies and gives award categorized as the most trusted, trusted and fairly trusted companies every year.  This study aimed to explain the effect of audit firm age and audit tenure on audit quality for the trusted company awardees from 2011-2016.    METHOD: An explantory method is used in this study since it depicts the cause and effect relationship.  Data gathered will be processed,analyzed, presented, interpreted and concluded in a way that it will clarifies the matters about audit firm age and audit tenure on audit quality. There were 36 firm year observation as sample which was derived the companies that were awarded for six consecutive years.  A multivariate analysis was used in processing and analyzing the secondary data.    RESULTS: The findings partially showed that audit firm age has no significant effect on audit quality while audit tenure showed that there is a significant effect on audit quality.  In addition to the findings mentioned, it simultaneously showed that audit firm age and audit tenure on audit quality.       DISCUSSION AND RECOMMENDATION: When the two variables are combined it affects the audit quality.  This means that the two variables, audit firm age and audit tenure should go hand in hand together in achieving audit quality.   Audit firm age, although not significant, must be taken into consideration.  The longer the firm, it is expected to increase audit quality.  Audit tenure has to do with objectivity in which it will lead to audit quality.  Long tenure is avoided by following the government regulations.  As much as possible, in every audit engagement, audit work must appear to be very objective, unbiased, and impartial thus resulting to high audit quality.  As for recommendation, researcher must add more samples in order to be more representative.  Also, other variables may be taken into consideration as a proxy for audit quality.     Keywords: Indonesian Institute for Corporate Directorship, most trusted, audit firm age, audit tenure

INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.  To support its economic development, the government is obliged to generate revenue.  In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations.  Most of the SMEs are compliant while some are not that aware of it because of lack of socialization.  The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.   METHOD:  This study focused on SMEs in Lembang, West Java, Indonesia.  It was exploratory research based on data were gathered from West Java Regency Office.  Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.   RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.         DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance.  There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices.  It lacks personnel to do the socialization.  The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency.   Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.                Keywords:  SMEs, revenue, self-assessment, socialization, compliance