Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)

Session: Accounting

8 articles
Proceedings Article

Tax Evasion: Is It Ethical or Unethical? (from Samarinda Taxpayers Perception)

Nurhapizah Majid, Cornelius Rantelangi, Mr Iskandar
The tax evasion is a taxpayers active undertaking in the event of reducing, abolishing, illegally manipulating of the tax payable or not to pay tax payable as appropriate. It's believed that this action is influenced by two factors namely, Tax Fairness and Compliance Cost. If the tax fairness has been...
Proceedings Article

Business Approach Using Ecoefficiency Concept in Enhancing Competitive Advantage Based on Green Product Efforts

Mochammad Ilyas Junjunan
This study aims to determine the business approach by using the concept of ecoefficiency in increasing competitive advantage based on the effort of green product. Based on the amount of industrial increase in proportion to the amount of pollution increase resulting from the industrial production process...
Proceedings Article

The Problems of Taxpayers Compliance, Ethics, Tax Audit and Tax Penalty: Evidence from Samarinda

Harista Bangun, Yoremia Lestari Ginting, Rusdiah Iskandar
Taxes become the largest income or income sector for the country. Currently, around 77% of the Indonesian State Budget is financed from tax revenues. In Samarinda, there was a decreased level of tax compliance. As for the problem with this study is to find out whether ethics, tax audits and tax penalties...
Proceedings Article

Corporate Social Responsibility Disclosure, Leverage, and Firm Value: The Moderating Role of Profitability

Irwansyah Irwansyah, Yoremia Lestari Ginting, Anisa Kusumawardani, Juspita Erdiyanti
Corporate Social Responsibility (CSR) is a strategic investment that brings many economic benefits for the company in the long term. Many benefits obtained by the company with the implementation of CSR, among other products increasingly favored by consumers and companies interested investors. CSR can...
Proceedings Article

Factors that Influence the Taxpayers' Perception on the Tax Evasion

Cornelius Rantelangi, Nurhapizah Majid
Tax Evasion is an act performed by the taxpayer to alleviate their tax burden by breaching the tax laws. In this action the taxpayer ignores the formal provisions of taxation that becomes their obligation, falsify documents, or fill the data with incomplete and incorrect. The purpose of this study is...
Proceedings Article

The Influence of Organizational Commitment, Auditor Independence, Internal Control, and Ethical Leadership in Good Governance and Organizational PerformanceGood Governance and Organizational Performance

Cornelius Rantelangi, Nurita Affan, Dwi R Deviyanti, Wulan I R Sari
Indonesia public sector faces new public management problems, such as good governance since reformation era. This is because there is dynamic changing in public sector organization. In contrast, processes of individual and organization improvement are rising up lately. Thus, this study aims to empirically...
Proceedings Article

How Does Policy on Accreditation Affect the Quality Improvement in Indonesian Hospitals

Wulan I R Sari
There was a new Law in 2009 [1] about hospital that is seeking to improve the quality of health services across all Indonesian hospitals. One of specific attention is mandatory aspect of accreditation process. By using accreditation process the quality of health services will be improved through such...
Proceedings Article

Earnings Management through Real Activities and its Impact on Future Operating Performance

Lina Rahmawati, Iman Harymawan
This study examines the effect of earnings management through real activities on future operating performance. This study uses data of firms listed in Indonesia Stock Exchange in the period of 2012 to 2013. The analysis technique employed in this study is multiple linear regression analysis and processed...