effectiveness system Measurement Recognition - APBD Accounting Career Agency Allowance for Impairment Losses Attitude Capital Intensity Company Size Cost differential Cost of quality Disclosure ETD Ease Efficiency Exchange Rate Financial Local Management Information System (LMIS) Fiscal Policy Fixed Asset Intention Kebijakan Local Financial Management Management PBB P2 PBB-P2 PSAK 16 PSAK 23 Perception Presentation Production Cost Reinventing Government Sales Growth Tax Accounting Tax Authorities Tax Avoidance Tax Awareness Tax Compliance Tax Incentive Tax Income Tax Planning. Transfer Pricing Tax benefits Taxpayers The Effect The willingness of taxpayers Tunneling Incentive Understanding the taxpayer accounting recording