Regulation of the Minister of Cooperatives and SMEs No. 12 of 2015 states that real sector of cooperatives do not have public accountability. So, the financial statements are required to refer to the Financial Accounting ...

The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ...

Independence is an impartial mental attitude. This attitude is necessary in order for the opinion of the financial statements to be reasonable and not misleading to the reader of the report. This study analyzes the perception ...