This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.
This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag
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