Vol 3, No 4 (2015)

JE Vol.3 No.4 (2015) Hal. 001-142

DOI: https://doi.org/10.35794/emba.v3i4

Dear reader,

Publishing of Journal EMBA Vol.3 No.3 Sept. 2015, the editor presenting a number of scientific research papers with a variety of topics. The studies that have been conducted then published are: (1) Tax Collection and Letters With Forced Warning Letter Impact on The Value Added Tax Revenue Tax Service Office Pratama Bitung, (2) Evaluation System Coaching, Supervision and Controling Asset Region at BPK-BMD Bitung City, and other recent research results that can be seen by the reader.

Table of Contents

Articles

Hazra Muda, Sifrid S. Pangemanan, Victorina Z. Tirayoh
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Patris Andreas Pesik, Lidia Mawikere
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Ritno H. Rondonuwu, Jantje J. Tinangon, Novi Budiarso
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Imanuel Pangkey, Sherly Pinatik
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Leonardo William Goni, Adolfina A, Jacky Sumarauw
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Farly C. M. Teneh, Bernhard Tewal, Hendra N. Tawas
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Nicky Hannry Ronaldo Tampi
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Rifaldi Josua Muaja, Jullie Sondakh, Steven Tangkuman
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Indra Jemmel Sendy Lupani, Rotinsulu Jopie Jorie
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Novita Oping, S. L. H. V. Joice Lapian, Agus Supandi Soegoto
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Agustina Florentiana Du’a Nena
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Filliks Duwit
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