This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors working in the Inspectorate of Central Sulawesi Province and Palu City. The analytical tool used is multiple linear regression analysis with the help of SPSS version 16.0 program. The results showed that the auditor's judgment had a positive and significant effect on the quality of internal audit, while professional skepticism had a positive and significant effect on the quality of internal audit. Auditor judgment and professional skepticism simultaneously affect the quality of internal audit.

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This Research aims to determine and analyze the influence of taxpayer awareness, taxation knowledge, and the application of modern taxation administration system to taxpayer compliance. The theory used in this research is the taxpayer owner of the Land Transportation Bureau located in Palu City. The number of samples taken as much as 36 taxpayer owners of the Land Transportation Bureau in Palu City. The data analysis techniques that used in this study were multiple regression analyzes with the help of SPSS program version 21.0. The results of this study showed that taxpayer awareness, taxation knowledge, and the application of modern taxation administration system have a positive and significant effect on taxpayer compliance both partially and simultaneously.

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This study aims to determine and analyze the influence of good corporate governance on earnings management with tax planning as intervening variable. The number of samples studied were 8 companies from a total of 47 companies which were used as the study population. The sampling was done by using purposive sampling method. The type of company used in this study is mining companies. The data used are financial reports and annual reports of mining companies for 2014-2018 (40 observations) obtained from Indonesia Stock Exchange website. The data analysis technique is by using Partial Least Square with the help of the WarpPLS version 6.0 program. The results of this study indicate that (1) the audit committee has no effect on earnings management. It means that the proportion of independent commissioners and managerial ownership has a negative effect on earnings management, while institutional ownership has a positive effect on earnings management. (2) The audit committee and the proportion of the independent board of commissioners have a negative effect on tax planning, institutional ownership has a positive effect on tax planning while managerial ownership has no effect on tax planning. (3) Tax planning has a positive effect on earnings management, and (4) tax planning mediates the relationship between the audit committee, the proportion of independent commissioners, and institutional ownership of earnings management. However, tax planning does not mediate the relationship between managerial ownership and earnings management.