Articles

• Analysis Of The Effect Of Profitability Ratio On Return On Assets In PT. Bank Sumut

     Muhammad Rispan Affandi, Asianna Martini Simarmata

  115-124

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  Abstract views: 353 times | PDF downloaded: 238 times | Published: 2022-09-08

  DOI : https://doi.org/10.47663/abep.v8i1.263
• Effect of Auditor Swicthing, Audit Opinion and Profit and Loss on Audit Report Lag in Transportation Sub-Sector Service Companies Listed on the Indonesia Stock Exchange

     Yesselyn Natalie

  125-137

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  Abstract views: 289 times | PDF downloaded: 189 times | Published: 2022-09-08

  DOI : https://doi.org/10.47663/abep.v8i1.264
• The Effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office

     Veronica Fransisca

  138-148

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  Abstract views: 308 times | PDF downloaded: 176 times | Published: 2022-09-08

  DOI : https://doi.org/10.47663/abep.v8i1.265
• The Influence of Human Resources Competence, Quality of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Reports in the Humbang Hasundutan Regency Government

     Mega Manullang, Azizul Kholis, Zahri Fadli

  149-169

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  Abstract views: 331 times | PDF downloaded: 218 times | Published: 2022-09-10

  DOI : https://doi.org/10.47663/abep.v8i2.267
• The Effect of Independence, Due Professional Care and Accountability on Audit Quality at the Pematangsiantar City Inspectorate

     Hanna Gloria Girsang, Anggriyani, Azizul Kholis

  170-179

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  Abstract views: 291 times | PDF downloaded: 202 times | Published: 2022-09-15

  DOI : https://doi.org/10.47663/abep.v8i2.268
• Fraud Triangle Analysis In Detecting Fraud In The Financial Statements Of Manufacturing Companies Listed On Idx 2018-2020

     Surbakti Karo-karo

  180-200

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  Abstract views: 729 times | PDF downloaded: 508 times | Published: 2022-09-16

  DOI : https://doi.org/10.47663/abep.v8i2.269
• The Influence of Tax Service Quality and Tax Sanctions on Taxpayer Compliance of Individual Taxpayers in Medan City

     Herliani, Tiffany Angela Yawan, Putri Wahyuni, Ciptawan

  201-214

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  Abstract views: 201 times | PDF downloaded: 74 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i2.719
• The Influence of Deferred Tax Liabilities, Liquidity Ratio (Current Ratio) and Profitability Ratio (Net Profit Margin) on Profit Growth in Manufacturing Companies in the Consumer Goods Industry Sector Listed on Indonesia Stock Exchange for the 2014-2018

     Deva Djohan, Viony, Yonson Pane, Tri Wulandari

  215-226

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  Abstract views: 267 times | PDF downloaded: 61 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i2.720
• The Influence of Taxpayer Compliance and Tax Audits on Income Tax Article 21 Revenue for Individual Taxpayers in Medan City

     Taufiq Azmi Harahap, Yola Arfira Ananda, Putri Wahyuni, Yonson Pane

  227-239

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  Abstract views: 329 times | PDF downloaded: 73 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i2.721
• The Influence of Taxpayer Compliance and Tax Audits on Income Tax Article 21 Revenue for Individual Taxpayers in Medan City

     Adi Harianto, Yuni Shara, Yonson Pane, Asianna Martini Simarmata

  240-252

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  Abstract views: 291 times | PDF downloaded: 78 times | Published: 2025-07-15

  DOI : https://doi.org/10.47663/abep.v8i2.722