This research is to examine the effect of corporate governance mechanisms, liquidity and firm size on tax avoidance. The population this research are all logistics and transportation service companies on the Indonesia Stock Exchange in the period 2012-2017. The selection samples using purposive sampling method with non-probability sampling techniques so that the number of samples is determined by 18 logistics and transportation service companies listed on the Indonesia Stock Exchange for the period 2012-2017. This research data analysis method used multiple linear regression models with the help of SPSS version 20.00. The results of this research prove that independent commissioners, managerial ownership, size of directors, liquidity, and company size partially have no significant effect on tax avoidance. Whereas institutional ownership and audit committees have a significant effect on tax avoidance. The results of the study simultaneously proved that independent commissioners, managerial ownership, board size, liquidity, institutional ownership, audit committee, and company size had a significant effect on tax avoidance.

The complex application procedures and stringent conditions attached to formal credit financing discourage women entrepreneurs from accessing FFIs. As a result, these entrepreneurs have no alternative but to fall back on IFIs for their credit needs. Consequently, this study seeks to evaluate the nexus between IFIs and performance of women entrepreneurs in Nigeria. It also investigates why IFIs continues to exist alongside the formal financial system, despite the implementation of financial sector reforms. A sample of 348 entrepreneurs was selected using multi-stage sampling technique and data were analysed using frequency and percentages, spearman rank correlation and factor analysis. Findings revealed that IFIs contributes significantly to job creation, accumulation of assets, savings mobilization, poverty alleviation and women entrepreneurship development. Moreover, some of the factors that accounts for the prevalence of IFIs among women entrepreneurs in Nigeria are low interest on loans, no request for collateral, quick response to member’s needs, flexible repayment pattern and less government interference in the activities of IFIs. However, insufficient funds, poor record keeping, illiteracy, loans default and delays in assessing credits leads to inefficiency and mismanagement of IFIs in Nigeria. Therefore, it would be important for reforms in FFIs to integrate IFIs to the mainstream of financial sector rather than seeking to eliminate them.

Most of the water supply systems are managed by water supply users committee. The water supply system of Dhankuta 7, 8, 9 was running 23 years. The overall objective of the study was to assess the financial Performance of Dhankuta 7, 8, 9 Water Supply System. Published report, journals, research paper, article, progress report were reviewed for secondary data as well as key informant interview was done for primary data. The financial performance was analyzed through Water Accounting System, Non-Revenue Water, Average Tariff, Personnel Cost, Unit Production Cost, Operating Ratio, Accounts receivable equivalent, Revenue collection efficiency, Cash balance of five fiscal year and Payback period. The financial performance result shows that there is dissimilarity in tariff on water accounting system, NRW is 62.31%, average tariff is NRs 8.46/m3, personnel cost is 65.88%, unit production cost is NRs 6.41 per 1000 litre, operating ratio is 5.8, accounts receivable equivalent is 1.02 months, revenue collection efficiency is 73.24%, five continuous year is generating positive cash flow and the payback period for construction of reservoirs including O & M cost were 3 year half month, 2 year 7 month and 3 year 4 month for 15% NRW, 0% NRW and for National Average 21.6% NRW respectively.

Georgia is in the leading position in Europe with its tax policy, which is confirmed by many international ratings. According to the World Bank rating, Georgia ranks 6th in terms of ease of doing business. In terms of simplicity of paying taxes Georgia is also one of the distinguished ones. It is on the list of countries offering taxpayers a revised Tax Code and bylaws, also, for the simplicity of the relationship with the tax authority, most electronic services are offered [1]. Many tax reforms have been implemented to support entrepreneurs and expand their activities. This article provides a brief overview of the major tax reforms implemented since 2011 and research in entrepreneurs, which clearly reflects the expectations of the implemented reforms and the impact on the activities of the entrepreneurs.

This study aims to obtain an empirical evidence related to the inflluence of tax officers service quality, tax understanding, tax sanction, and public trust to the taxpayers compliance. The population of this study is SMEs located in Tanah Abang Market, Central Jakarta. The number of samples is determined using the slovin formula which found samples 100 SMEs who located in Block a Tanah Abang Market. The data were collected using a questionnaire which used likert scale. The data analysis method used is Partial Least Square (PLS). The result showed that tax officers service quality, tax understanding, tax sanction, and public trust have positive significance effect on the taxpayers compliance.

This study aims to examine the effect of mechanisms good corporate governance (consisting of institutional ownership and managerial ownership), cash flow volatility and investment opportunity set (IOS) on earnings quality. The population in this study was companies with manufacturing types listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample obtained using the purposive random sampling method was 130 data. Data analysis uses multiple linear regressions. The results showed that the mechanism of good corporate governance does not affect earnings quality, but the volatility of cash flows and investment opportunity set (IOS) affect earnings quality.

This study focused on Jambi Province (Sumatera) which experienced a massive forest fire in 2015. It had destroyed 19,528 ha of land in including Berbak National Park. These fires directly lead to economic losses of the households near National Park and neighboring provinces. This study used a Social Accounting Matrix framework (simple version of a general equilibrium model) to simulate two scenarios if the government invest on reforestation and rehabilitation of forest and how it affected the household incomes for agriculture and non-agriculture groups in Jambi Province. The investment is estimated from the budget allocated for activities in the Berbak Region. From the simulation, the result showed rural and urban areas are positively affected under both scenarios due to the forestry investment. The positive impacts on the rural and urban households are relatively small in the first simulation, but more positively affected in the second simulation, however, it seems to intensify the income gap for workers and employers. The simulation results also indicated the absorption capacity of CO2 increases between 111 percent and 284 percent due to the investment in Berbak National Park.

The purpose of this study is to examine how much influence tax knowledge, taxpayer awareness and tax system effectiveness has on taxpayer compliance. The population of this study is 7,355 private business taxpayers in the Cikarang Region of Bekasi, then samples were drawn using method convenience sampling to obtain 93 samples. The analytical method used is quantitative and analytic statistics used are multiple linear regression analysis. The results showed that the awareness of taxpayers did not affect the compliance of taxpayers while tax knowledge and the effectiveness of the taxation system affected the compliance of individual business taxpayers in the Cikarang region. The data analysis technique used in this study was SPSS v.25.

The main goal of economic development is to improve the quality of life of the people of the country and getting them out of abject poverty. To achieve this laudable goal, enormous resources are required. Where a nation operates a federal system of government having more than one level of government such as Nigeria, available national resources need to be shared among the various levels to enable each level discharge its constitutional functions. In Nigeria, like other federated nations, revenue generating and expenditure powers are shared among the three levels of government. The nation’s revenue sharing formula has been reviewed several times to keep pace with economic and political realities of the nation. Unfortunately, there has been so much discontentment with the various revenue sharing formulae on the ground that they have not met the development needs of the various regions of the country. As a result, people have not only called for a re-review of the current formula but are also calling for resources control and the restructuring of the nation in terms of economic and political. This paper examines the issues with revenue allocation formula in Nigeria and how to make the formula more responsive to the development need and aspirations of the people and to achieve the goal of poverty eradication and improving the people’s standard of living.

This research aims to effect of ifrs adoption, Information Asymmetry and Deferred Tax Assets to Earnings Management. The measurement of earnings management used in this research with an approach discretionary accruals modified model jones [1]. This research is included in descriptive research. The population of this research is various industrial manufacturing companies listed on the Stock Exchange in 2013-2017. The sample obtained was 120 sample using purposive sampling technique. In analyzing the data used a quantitative approach through Software Eviews 8. The simultaneous IFRS Adoption, Information Asymmetry and Deferred Tax Assets have a significant effect on Earnings Management. Partially, IFRS Adoption has no significant effect on Earnings Management, Information Asymmetry has a significant effect on earnings management, and Deferred Tax assets have a significant effect on Earnings Management