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...

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...

Classical multivariate principal component analysis has been extended to functional data and termed functional principal componentanalysis (FPCA). Most existing FPCA approaches do not accommodate covariate information, and it is the goal of this paper to develop two methods that do. In the ?rst...