This article reviews the state budget with a performance-based financial system in Indonesia, which previously implemented a balanced financial system. By using qualitative method and content analysis approach in understanding the theory and document of the financial system in Indonesia. This...

Indonesian Abstract: Revolusi Industri ke-4 ditandai dengan proses otomatisasi yang jauh lebih cepat dengan dukungan teknologi yang ada. Otomatisasi menjanjikan efisiensi dan kecepatan dalam proses bisnis. Hal ini membuat berbagai pelaku usaha cenderung mengefisienkan sumber daya manusianya guna...

The purpose of this research to analyze and prove empirically is influenced of Competence of Account Representative, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I. This research type is statistic infrensial, the...

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...