Jurnal

Enhancing Taxpayer Compliance Through Fiscal Transparency, Participation and Accountability: Insights from Key Figures of Islamic Boarding Schools in Depok City

Prianto Budi Saptono Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia, Ismail Khozen Department of Tax...

Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation

byPratama Indomitra

25 April 2024

0

This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve...

Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study

byPratama Indomitra

2 Februari 2024

0

Indonesia saat ini sedang bersiap untuk mengadopsi standar pengungkapan terkait perubahan iklim. Sebelum standar baru ini diterapkan secara efektif, Ikatan...

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia

byPratama Indomitra

4 September 2023

0

Abstrak Penulis: Dr. Prianto Budi Saptono, M.B.A dan Gustofan Mahmud, S.Pd., M.Sc. Studi ini mengukur efek kontemporer dan efek tunda...

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

byPratama Indomitra

21 Juni 2023

0

Prianto Budi Saptono Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia, Ismail Khozen Department of Tax...

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

byPratama Indomitra

9 Februari 2023

0

Dr. Prianto Budi Saptono S., Ak., CA., MBA Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424,...

Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak

byPratama Indomitra

31 Januari 2023

0

Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak

Dr. Prianto Budi S., Ak., CA., MBA Dosen, Dep. Ilmu Administrasi Fiskal, FIA UI dan Direktur Eksekutif Pratama-Kreston Tax Research...

Abstracting The Debate over Fair Value Measurement and Arm’s Length Principle: Implications for Tax Purposes

byPratama Indomitra

31 Januari 2023

0

Abstracting The Debate over Fair Value Measurement and Arm’s Length Principle: Implications for Tax Purposes

Dr. Prianto Budi S., Ak., CA., MBA Lecturer, Dep. Fiscal Administration, Universitas Indonesia and Executive Director at Pratama-Kreston Tax Research...

Do International Remittances Promote Poverty Alleviation? Evidence From Low-and Middle-Income Countries

byPratama Indomitra

27 Januari 2023

0

Dr. Prianto Budi S., Ak., CA., MBA Lecturer, Dep. Fiscal Administration, FIA UI and Executive Director of Pratama-Kreston Tax Research...

Institutional Environment and Tax Performance: empirical evidence from developing economies

byPratama Indomitra

27 Januari 2023

0

Institutional Environment and Tax Performance: empirical evidence from developing economies

Dr. Prianto Budi S., Ak., CA., MBA Lecturer, Dep. Fiscal Administration, FIA UI and Executive Director at Pratama-Kreston Tax Research...

COVID-19 Pandemic Challenges for MSMEs: Strategic Options for Surviving in the New Normal Era

byPratama Indomitra

2 Desember 2022

0

COVID-19 Pandemic Challenges for MSMEs: Strategic Options for Surviving in the New Normal Era

Dr. Prianto Budi S., Ak., CA., MBA Dosen, Dep. Ilmu Administrasi Fiskal, FIA UI dan Direktur Eksekutif Pratama-Kreston Tax Research...

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

byPratama Indomitra

2 Desember 2022

0

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

Dr. Prianto Budi S., Ak., CA., MBA Dosen, Dep. Ilmu Administrasi Fiskal, FIA UI dan Direktur Eksekutif Pratama-Kreston Tax Research...

Implementation of Taxation Data Integration in StateOwned Enterprises to Strengthen Good Corporate Governance

byPratama Indomitra

14 Februari 2022

0

Dr. Prianto Budi S., Ak., CA., MBA Dosen, Dep. Ilmu Administrasi Fiskal, FIA UI dan Direktur Eksekutif Pratama-Kreston Tax Research...

Income Tax Issues on The Omnibus Law and Its Implications in Indonesia

byPratama Indomitra

14 Februari 2022

0

Dr. Prianto Budi S., Ak., CA., MBA Dosen, Dep. Ilmu Administrasi Fiskal, FIA UI dan Direktur Eksekutif Pratama-Kreston Tax Research...

Flourishing MSMEs: The Role of Innovation, Creative Compliance, and Tax Incentives

Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?

Enhancing Taxpayer Compliance Through Fiscal Transparency, Participation and Accountability: Insights from Key Figures of Islamic Boarding Schools in Depok City

Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation

Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak

Abstracting The Debate over Fair Value Measurement and Arm’s Length Principle: Implications for Tax Purposes

Do International Remittances Promote Poverty Alleviation? Evidence From Low-and Middle-Income Countries

Institutional Environment and Tax Performance: empirical evidence from developing economies

COVID-19 Pandemic Challenges for MSMEs: Strategic Options for Surviving in the New Normal Era

Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework

Implementation of Taxation Data Integration in StateOwned Enterprises to Strengthen Good Corporate Governance

Income Tax Issues on The Omnibus Law and Its Implications in Indonesia

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