Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax...
Open access
Research Article10.9734/ajeba/2026/v26i42220
Background: Signaling Theory or Signal Theory states that dividend changes are considered as a signal of a company's income. The banking industry has different characteristics compared to other sectors because its main activity focuses on the intermediation function, which is col...
Open access
Research Article10.9734/ajeba/2026/v26i52282
Aims: This study aims to test the influence of task complexity as a moderating variable on the influence of experience, independence, pressure in supervising, locus of control, pressure on compliance, and pressure on time budget on audit judgment Study Design: The object of resea...
Open access
Research Article10.9734/ajeba/2025/v25i51810