Abstract: This research is aimed at providing empirical evidence on the effect of tax knowledge, reward, and enforcement strategies on SMEs tax compliance. Small and Medium Enterprises(SMEs) tax compliance on the islands of Bali and Lombok is low due to the imbalance between their low tax revenue contribution with the percentage of the total SME registered to entire business that reached ± 97%. This study is quantitative research using primary data. Using purposive sampling,this study selects 201 SMEs that are located in Bali and Lombok island as samples.The examination uses the multiple regression analysis.The study suggests that, except the deterrence approach of enforcement strategies, all independent variable used in this study have the positively significant correlation on SMEs tax compliance level.

• Publication Date: 19-Aug-2018
• DOI: 10.15224/978-1-63248-160-3-22
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Abstract: The purpose of this study is to examine insider trading behavior reaction to news announcement by using firms listed on the Stock Exchange of Thailand (SET). The results show that the information content are significant to insider buys but not to insider sells. In other words,only insider buys are associated with abnormal returns. However, corporate news disclosures greatly impact insider sells. Trading before good news announcement shows significant abnormal return for both sells and buys, specifically, insider buys prior to good news significantly impact on stock prices.

• Publication Date: 19-Aug-2018
• DOI: 10.15224/978-1-63248-160-3-23
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• Downloads: 0