Pajak

1684 Citation

197 Dokumen

Judul	Citation	Tahun
A Quest For Regional Inequality In Diversity - Post Decentralization Analysis In Indonesia ME Siburian Indonesia Development Forum - Best Paper, 2017	0	2017
Adopsi IFRS, manajemen laba akrual dan manajemen laba riil A Firmansyah, F Irawan Assets: Jurnal Akuntansi Dan Pendidikan 7 (2), 81-94, 2018	37	2018
ALTERNATIF KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS KONSUMSI ATAU PEMANFAATAN KONTEN DAN JASA DIGITAL DARI PENYEDIA LUAR NEGERI A Miftahudina, F Irawan Scientax 1 (2), 131-148, 2020	23	2020
Analisis Atas Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kantor Pelayanan Pajak Pratama Malang Selatan F Irawan, FAP Erdika Jurnal Pajak Indonesia (Indonesian Tax Review) 5 (1), 2021	11	2021
Analisis Daluwarsa Penagihan Pajak Serta Hubungannya Dengan Daluwarsa Lain Dalam Undang-Undang Ketentuan Umum Dan Tata Cara Perpajakan NS Laksonoputra, PAW Prebawa, RD Ulhaq, F Irawan Jurnalku 2 (1), 98-109, 2022	4	2022
Analisis Economic Value Added (EVA) dan Market Value Added (MVA) sebagai alat ukur kinerja keuangan pt garuda indonesia tbk tahun 2017-2019 F Irawan, NY Manurung Jurnal Pajak Dan Keuangan Negara (PKN) 2 (1), 31-45, 2020	79	2020
Analisis Faktor-Faktor Yang Memengaruhi Potensi Kepatuhan Pajak Pada Mahasiswa Akuntansi Di Universitas Pulau Jawa KMA Heriana, F Irawan Jurnal Akuntansi Trisakti 11 (2), 271-296, 2024	3	2024
Analisis Hubungan Kekayaan Bersih Wajib Pajak Badan dan Beban Pajak Penghasilan: Studi Kasus Pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa F Irawan Skripsi, 2007	2	2007
ANALISIS HUBUNGAN PENGGUNAAN E-FIILNG DENGAN TINGKAT KEPATUHAN WAJIB PAJAK MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL S Almi, F Irawan Jurnalku 2 (4), 410-421, 2022	4	2022
Analisis Kinerja Keuangan Perusahaan Farmasi Sebelum Dan Selama Masa Pandemi Covid-19 P Dikri, PP Putra, RNF Hidayati, F Irawan Akuntansiku 1 (4), 269-280, 2022	15	2022
Analisis kinerja keuangan perusahaan perkebunan kelapa sawit saat pandemi Covid-19 FA Nurrizqi, G Febriana, K Arifbillah, F Irawan Jurnalku 2 (3), 302-315, 2022	3	2022
Analisis Laba Komersial Perusahaan Manufaktur Otomotif Sebelum Dan Saat Pandemi Covid-19 ZY Prawira, IK Harimurti, KS Wahyono, FM Fajar, F Irawan Jurnalku 2 (3), 289-301, 2022	2	2022
Analisis Manajemen Pajak Pada Perusahaan Manufaktur: Studi Kasus PT OMG KMA Heriana, RA Rismarina, A Prawita, JS Husein, F Irawan Educoretax 3 (4), 286-300, 2023	3	2023
Analisis Nilai Entitas Setelah Penerapan Financial Technology oleh PT Bank Negara Indonesia (Persero) Tbk R Chairunisa, F Irawan Keberlanjutan: Jurnal Manajemen Dan Jurnal Akuntansi 5 (2), 105-116, 2020	12	2020
Analisis Pelaksanaan Pemilu 2024 Ditinjau Dari Aspek Yuridis Dan Perspektif Mahasiswa F Irawan Journal of Law, Administration, and Social Science 4 (4), 599-613, 2024	7	2024
Analisis Penerapan Arm's Length Principle dalam Transaksi Pinjaman RAM Natama, F Irawan Competitive: Jurnal Akuntansi dan Keuangan 5 (2021), 244-258, 2021	4	2021
Analisis Penerapan Ketentuan Pajak Penghasilan atas Penghasilan YouTuber Anak AI Sutama, F Irawan Simposium Nasional Akuntansi Vokasi (SNAV) 10 (1), 272-281, 2022	1	2022
Analisis Pengaruh Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Jasa Telekomunikasi YA Gultom, VAR Azhari, V Yolanda, F Irawan Jurnal Educoretax, 2 (4), 260-278, 2022	2	2022
ANALISIS PENYELESAIAN ISU PEMAJAKAN EKONOMI DIGITAL: STUDI KASUS GOOGLE ASIA PACIFIC Pte Ltd. YC Poernomo, F Irawan Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 17 (02), 133-150, 2022	2	2022
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Pulp Dan Kertas (Studi Kasus Sebelum Dan Sesudah Pandemi Covid-19) U Anggraini, WL Silaban, YS Bauti, S Firmansyah, F Irawan Akuntansiku 1 (4), 253-268, 2022	2	2022
Analisis perbandingan kinerja keuangan perusahaan sektor properti dan real estate sebelum dan setelah pandemi covid-19 KA Pratama, LI Saragih, LN Hakim, F Irawan Akuntansiku 1 (3), 201-209, 2022	15	2022
Analisis Perbandingan Nilai Entitas, Kinerja Keuangan Dan Potter Five Forces Analysis Perusahaan Pengakuisisi Sebelum Dan Sesudah Akuisisi: Studi Kasus Akuisisi Pt Holcim … F Irawan, SS Dwijayanti Jurnal Pajak dan Keuangan Negara (PKN) 2 (1), 63-77, 2020	6	2020
Analisis Perlakuan Perpajakan Atas Yayasan Pendidikan Di Indonesia: Studi Kasus Yayasan MAL QAZ Efnelir, MMC Dewa, LD Navael, AN Farhan, F Irawan Journal of Law, Administration, and Social Science 4 (1), 101-109, 2024	4	2024
Analisis perubahan kinerja keuangan dan penghindaran pajak perusahaan kertas sebelum dan saat pandemi Covid-19 SM Puspasari, RA Santoso, T Syuhada, F Irawan Educoretax 2 (4), 279-296, 2022	2	2022
Analisis Perubahan Laba Komersial Perusahaan Sektor Consumer Goods Sebelum dan Saat Pandemi Covid-19 MF Haqie, N Wahyudi, RS Manullang, F Irawan Akuntansiku 1 (3), 190-200, 2022	3	2022
Analisis Pidana Penagihan Pajak dari Perspektif Asas Hukum dan Peraturan Perundang-Undangan Terkait W Pamungkas, Y Yuditama, F Irawan Jurnalku 2 (2), 121-129, 2022	4	2022
Analisis Valuasi Nilai Pasar Wajar Saham Pt Bank Danamon Indonesia Tbk Dalam Rangka Akuisisi Tahap Kedua Oleh MUFG Bank Ltd F Irawan, IGAP Ekapradana Jurnal Pajak Indonesia (Indonesian Tax Journal) 4 (2), 32-42, 2021	4	2021
Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia FM Fajar, F Irawan Educoretax 4, 597-619, 2024	4	2024
ASPEK PENILAIAN DALAM TRANSAKSI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN F Irawan, FS Benu Jurnal Manajemen dan Keuangan Publik 5 (2), 154-168, 2021	4	2021
Assessing Equivalency Between Paper-and-Pencil and Computer-Based English Competency Test MY Prabowo 10th International English Language Teaching Conference, 42-51, 2022	0	2022
Automasi Pembuatan Laporan Analisis dengan R Markdown MY Prabowo, A Firdaus, DA Damanik, TD Nurtanto Kybernan: Jurnal Studi Kepemerintahan 5 (1), 49-61, 2022	3	2022
Automated Classical Test Theory Item Evaluation Report (ActivaReport) MY Prabowo ID Patent 000,316,508, 2021	0	2021
‘ Studi Komparatif Aplikasi Tax Treaty Indonesia-Tiongkok Dan Indonesia-Singapura’ F Aji, F Irawan Educoretax 1, 174-87, 2021	2	2021
Beyond Positivism Tradition in Tackling Corruption in Indonesia: Developing the Law with Makrifat Dimension RS Alam, HDP Sinaga Journal of Accounting Issues 1 (1), 7-19, 2022	1	2022
Blockchain Adoption for Plea Bargaining of Corporate Crime in Indonesia HDP Sinaga, AH Bolifaar 2020 The 2nd International Conference on Blockchain Technology (ICBCT 2020 …, 2020	21	2020
Breaking the Domination of Legal Positivism in Internal Audit in Indonesia: Literature Study on Government Internal Supervisory Apparatuses HDP Sinaga, RN Pramugar Journal of Accounting Issues 1 (1), 41-45, 2022	1	2022
Business process reengineering of school committee in Indonesia EN Sinaga, HDP Sinaga Synergizing Management, Technology and Innovation in Generating Sustainable …, 2021	5	2021
Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading? ME Siburian Accounting & Finance/Oblìk ì Fìnansi 102 (4), 2023	3	2023
CERTAINTY AND SIMPLICITY PRINCIPLE IN BROADENING THE SCOPE OF TAX AUDIT IN INDONESIA YT Hidayat, HDP Sinaga Journal of Tax Law and Policy 1 (1), 11-22, 2022	8	2022
Computer-Based English Competency Assessment for Scholarship Selection: Challenges, Strategies, and Implementation in the Ministry of Finance MY Prabowo, S Rahmadian Jurnal Sosioteknologi 21 (1), 84-96, 2022	3	2022
Creative Economic Reposition for Technopreneurs Innovation in Indonesia: An Initiation of Tax Incentives in Corruption Prevention AW Hermawan, HDP Sinaga Ayer Journal 27 (1), 94-115, 2020	5	2020
CRIMINAL TAX LIABILITY OF CORPORATE TAXPAYER IN INDONESIA A Hartanto, HDP Sinaga Scientium Law Review (SLR) 1 (2), 41-51, 2022	3	2022
CRITICAL RATIONALISM OF KUHN AND POPPER: AN INITIATIVE OF ECONOMIC DEVELOPMENT BASED ON LAW HDP Sinaga The Scientia Journal of Economics Issues 1 (1), 17-22, 2022	2	2022
Dampak Covid-19 Terhadap Pelaku Usaha Mikro Kecil Menengah di Keluarahan Cinta Damai G Hutagalung, EN Simorangkir, ME Siburian, RR Ginting, AP Putri, J Zain Jurnal Mitra Prima 5 (2), 2023	0	2023
Dampak ekonomi insentif PPN DTP perumahan dan PPNBM DTP kendaraan bermotor pada masa pandemi WL Silaban, F Irawan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan …, 2024	2	2024
Decentralization and Infrastructure in a Fragmented Society: A Case of eastern Indonesia ME Siburian Maritime Infrastructure and Regional Development in Indonesia, 2018	0	2018
Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia FT Hadmoko, F Irawan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 19 (1), 41-59, 2022	17	2022
Dispute Resolution Model of Construction Work Contract: A Case Study In Indonesia J Emirzon, HDP Sinaga International Journal of Global Community 4 (2), 163-176, 2021	10	2021
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? A Firmansyah, F Irawan Accounting Analysis Journal 8 (1), 59-65, 2019	21	2019
Does Firm's Life Cycle Influence Tax Avoidance? Evidence from Indonesia F Irawan, AR Afif International Journal of Innovation, Creativity and Change, 1211 - 1229, 2020	18	2020
Earnings management motives, idiosyncratic risk and corporate social responsibility in an emerging market DK Prakosa, A Firmansyah, RA Qadri, P Wibowo, F Irawan, NA Kustiani, ... Journal of Governance and Regulation/Volume 11 (3), 2022	13	2022
Edukasi Standar Akuntansi Keuangan Entitas Privat Pada Pengelola Keuangan Perusahaan Daerah Air Minum A Firmansyah, F Irawan, S Wijaya Pengmasku 3 (1), 41-47, 2023	4	2023
Efektivitas Pelaksanaan Surat Teguran di Kantor Bapenda Kabupaten Mojokerto Pada Masa Pandemi Covid-19 ASMP Hutapea, AF Mahardhika, A Royan, F Irawan JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6 (1), 100-106, 2022	1	2022
Efektivitas Penagihan Pajak dengan Surat Paksa dan Kontribusinya terhadap Penerimaan Pajak AF Evantri, AI Rabiawal, AD Dwitama, F Irawan Akuntansiku 1 (2), 99-107, 2022	7	2022
Effect Of Sales Growth, Capital Intensity And Debt To Equity Ratio On Tax Avoidance As Moderated By Firm Size P Winarta, ME Siburian, E Noviyanti INTERNATIONAL JOURNAL 5 (4), 1-22, 2024	2	2024
Empowering (Indigenous) People – A Gift of Decentralization ME Siburian IRSA INTERNATIONAL CONFERENCE, 2017	0	2017
Empowering Bumdes: Financial Management Driving Business Growth in Pacitan A Firmansyah, F Irawan, Z Arfiansyah, RA Qadri, S Wijaya Accounthink: Journal of Accounting and Finance 9 (2), 2024	2	2024
Equivalency Evidence of the English Competency Test across Different Modes: A Rasch Analysis. MY Prabowo, S Rahmadian TEFLIN Journal: A Publication on the Teaching & Learning of English 34 (2), 2023	2	2023
Essays on fiscal decentralization, regional income inequality and local public goods provision: The case of Indonesia ジブリアンマトンダング エルサ Waseda University, 2020	0	2020
EXPANDING ACCESS TO JUSTICE THROUGH E-INVESTIGATION STRENGTHENING THE PROSECUTION AUTHORITY IN INDONESIA HDP Sinaga The Scientia Journal of Social and Legal Studies 1 (1), 63-73, 2022	1	2022
Faktor Penentu Tarif Pajak Efektif Pada Perusahaan Kesehatan: Sebelum dan Saat Covid-19 AD Pinastika, F Irawan Jurnal Ekonomi 26 (3), 412-430, 2021	13	2021
Faktor-Faktor Berpengaruh terhadap Kepatuhan Pajak dan Penggelapan Pajak: Studi Analisis-Meta M Dularif Universitas Brawijaya, 2019	0	2019
FIAT JUSTITIA, RUAT CAELUM: REFLECTIONS OF POSITIVISM IN ENFORCING JUSTICE IN INDONESIA HDP Sinaga Philosophy and Paradigm Review 1 (1), 17-21, 2022	4	2022
Fifteen Years of Decentralization in Eastern Indonesia ME Siburian Japan Economic Policy Association Conference, 2016	0	2016
Financial development and economic growth: An empirical analysis of Indonesia M Dularif Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 1, 93-130, 2010	4	2010
Financial Performance and Firm Value: A Mediating Role of Profitability A Wijaya, ME Siburian, EN Simorangkir Oblìk ì fìnansi 100, 153-160, 2023	3	2023
Fiscal decentralization and corruption: a case of Indonesia ME Siburian Applied Economics Letters 31 (1), 87-90, 2024	21	2024
Fiscal Decentralization and Public Goods Provision – Evidence from Indonesia ME Siburian IASIA-IIAS 2021 Conference: Public Administration & Industry 4.0/4IR, 2021	0	2021
Fiscal decentralization and regional income inequality: evidence from Indonesia ME Siburian Applied Economics Letters 27 (17), 1383-1386, 2020	80	2020
Fiscal Decentralization, Regional Income Inequality, and the Provision of Local Public Goods: Evidence from Indonesia ME Siburian Journal of Economic Development 46 (4), 87-103, 2020	10	2020
Forecasting Indonesian Money Demand Function with Autoregressive Distributed Lag (ARDL) Model ME Siburian Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 7 (2), 111-121, 2014	2	2014
Impact of fiscal decentralization and ethnic diversity on health outcome: an empirical evidence from Indonesia ME Siburian Applied Economics Letters 32 (21), 3083-3086, 2025	1	2025
Income Inequality and Education Outcomes in a Decentralized Indonesia ME Siburian THE 16th IRSA INTERNATIONAL CONFERENCE, 2021	0	2021
Income Tax Reconstruction on Construction Services to Support Development in Indonesia HDP Sinaga, Y Pramana, AW Hermawan World Journal of Entrepreneurship, Management and Sustainable Development 19 …, 2023	16	2023
Influence of Fiscal Decentralisation and Ethnic Diversity on Educational Outcomes–Evidence from Indonesia ME Siburian Institutions and Economies, 91-116, 2022	2	2022
Infrastructure in Heterogenous Society – Eastern Indonesia Post Decentralization Analysis ME Siburian IRSA INTERNATIONAL CONFERENCE, 2017	0	2017
Integrasi regional: Arus investasi dan implikasinya terhadap penerimaan pajak F Irawan, MTP Fachrezzy Jurnalku 1, 107-123, 2021	2	2021
INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, MANAGEMENT AND ACCOUNTING (ICEBESMA) NBBA All PUBLIS PENERBIT UNPRI PRESS 1 (1), 2024	0	2024
Intra-group Services: Suatu Perspektif Fiskus ARS Zaki, F Irawan JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6 (2), 275-286, 2022	5	2022
IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE? AP Priyono, HDP Sinaga Journal of Tax Law and Policy 1 (1), 54-66, 2022	6	2022
Is deterrence approach effective in combating tax evasion? A meta-analysis M Dularif, T Sutrisno, E Saraswati Problems and Perspectives in Management 17 (2), 93, 2019	51	2019
Is deterrence approach effective in combating tax evasion? A meta-analysis. Problems and Perspectives in Management, 17 (2), 93–113 M Dularif, T Sutrisno, E Saraswati	5	2019
Justice Reconception in Establishing Responsive Tax Law in Indonesia: A Rawlsian Perspective BRP Sinaga, EN Sinaga, LB Barus, RY Sinaga, HDP Sinaga Ayer Journal 27 (3), 171-189, 2020	10	2020
Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching S Wijaya, F Irawan, A Marfiana BALANCE VACATION ACCOUNTING JOURNAL 6 (2), 88-97, 2022	3	2022
Kajian proses penilaian kewajaran atas transaksi sewa pihak berelasi F Irawan, WKF Safitri Owner: Riset dan Jurnal Akuntansi 5 (2), 578-588, 2021	2	2021
Kebijakan Moneter, Pertumbuhan Ekonomi dan Inflasi: Pengujian Hipotesis Ekspektasi Rasional dengan Analisis VAR F Irawan, S Safuan Jurnal Ekonomi dan Pembangunan Indonesia 6 (1), 17-38, 2005	11	2005
Kebijakan Pasal-Pasal Kontroversial Dalam RUU KUHP Ditinjau Dari Perspektif Dinamika Sosial Kultur Masyarakat Indonesia H Cahyani, IN Firdaus, JE Sitanggang, F Irawan Journal of Law, Administration, and Social Science 2 (2), 81-90, 2022	36	2022
Kedudukan Hak Mendahulu Utang Pajak, Bank, Dan Upah Buruh L Fajri, MWC Malo, NRK Putra, F Irawan Jurnalku Educoretax 2, 49-59, 2022	2	2022
Kepatuhan Wajib Pajak Pelaku Usaha Restoran di Kabupaten Asahan A Hamdi, F Irawan Jurnal of Law, Administration, and Social Science 1 (2), 119-134, 2021	2	2021
Keterkaitan penerapan program pengungkapan sukarela dengan asas keadilan F Irawan, MR Rohman, N Dewi, OCG Samosir Educoretax 2 (2), 145-153, 2022	11	2022
Kinerja keuangan emiten batubara di masa pandemi COVID-19 MN Rizal, MD Izdihar, NW Sampurna, F Irawan Jurnalku 2 (4), 379-395, 2022	16	2022
Kontradiksi Dasar Pengenaan Pajak Peraturan Pemerintah Nomor 46 Tahun 2013 PI Hazimah, F Irawan Jurnal Manajemen dan Akuntansi, 786-801, 2018	2	2018
Legal Certainty of Plea Bargaining In Addressing Tax Crimes In Indonesia J Emirzon, FXA Samekto, HDP Sinaga International Journal of Global Community 5 (3), 189-204, 2022	3	2022
LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAX-PAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA (PART 2 OF 2) HDP Sinaga, YT Hidayat Journal of Tax Law and Policy 1 (3), 71-83, 2022	5	2022
Legal Reconstruction of Tax-Sharing Funds in Indonesia: Towards the Progressive and Democratic Tax Function AW Hermawan, HDP Sinaga, LB Barus The 2nd International Conference of Law, Government and Social Justice …, 2020	3	2020
LEGAL RECONSTRUCTION ON TAX INVOICES NOT BASED ON ACTUAL TRANSACTIONS: THE LEGAL MEANING OF THE ULTIMUM REMEDIUM PRINCIPLE IN SUSTAINABILITY OF TAXPAYER'S BUSINESS IN INDONESIA YT Hidayat, HDP Sinaga Scientia Business Law Review (SBLR) 1 (2), 15-35, 2022	5	2022
Loss (of Revenue) of State Within Taxation Crimes in Indonesia HDP Sinaga Mimbar Hukum 30 (1), 141-155, 2018	20	2018
Managerial abilities, financial reporting quality, tax aggressiveness: does corporate social responsibility disclosure matter in an emerging market B Vito, A Firmansyah, RA Qadri, A Dinarjito, Z Arfiansyah, F Irawan, ... Corporate Governance and Organizational Behavior Review 6 (1), 19-41, 2022	16	2022
Managing Evidence of Tax Crime in Indonesia: An Artificial Intelligence Approach in Integrated Criminal Justice System AH Bolifaar, HDP Sinaga Ayer Journal 27, 143-158, 2020	13	2020
Menelaah kenaikan tarif pajak pertambahan nilai ditinjau dari asas keadilan RW Novianto, RDP Ramadhan, SF Azzahra, F Irawan Jurnalku 3 (2), 187-195, 2023	10	2023
Metode Transfer Pricing: Hierarchy atau The Most Appropriate? F Irawan Jurnal Pajak Indonesia 4 (1), 34-40, 2020	6	2020
National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study T Sutrisno, M Dularif Cogent Business & Management 7 (1), 1-19, 2020	49	2020
Nurkholis, & Saraswati, E.(2019) M Dularif, T Sutrisno Is deterrence approach effective in combating tax evasion, 93-113, 0	5
Pedoman Intrepretasi dan Penerapan Ketentuan Persetujuan Penghindaran Pajak Berganda (P3B) dan Multilateral Instrument (MLI) MES al	0	2023
Pelaksanaan Penilaian Tanah Dan/Atau Bangunan Dalam Rangka Validasi Surat Setoran Pajak: Studi pada Kantor Pelayanan Pajak Paratama Probolinggo F Irawan, MY Hidayat Jurnal Pajak dan Keuangan Negara (PKN) 3 (1), 10-23, 2021	3	2021
Pelatihan Implementasi Praktik Transfer Pricing dari Sudut Pandang Akuntansi, Pajak, dan Hukum A Firmansyah, F Irawan, P Handar, Jadi, W Febrian, E Fasita, ... Jurnal Kuat: Keuangan Umum dan Akuntansi Terapan 1 (2021), 1 - 7, 2021	2	2021
Pelatihan melalui web seminar Dampak UU HPP terhadap Pelaku UMKM di Era Pandemi F Irawan PENGMASKU 1 (1), 22-28, 2021	29	2021
Pemanfaatan Nomor Induk Kependudukan Oleh Direktorat Jenderal Pajak Dan Implikasi Bagi Penghasilan Di Bawah PTKP AS Basalamah, F Irawan Journal of Law, Administration, and Social Science 3 (1), 25-31, 2023	8	2023
Penerapan Ketentuan Controlled Foreign Company (CFC) MES al	0	2024
Pengabdian Kepada Masyarakt Tentang Evaluasi Efektivitas dan Transparansi Audit Dalam Pelaksanaan Pengelolaan Dana Koperasi Merah Putih Desa Tiga Juhar Kecamatan Sinembah … H Munthe, MP Napitupulu, O Amellia, G Hutagalung, ME Siburian Jurnal Mitra Prima 7 (2), 2025	0	2025
Pengaruh Adopsi IFRS dan Corporate Governance terhadap Kualitas Informasi Akuntansi di Indonesia A Firmansyah, F Irawan Simposium Nasional Akuntansi dan Bisnis IAI-Universitas Widyatama, 2017	12	2017
Pengaruh gaya hidup, literasi keuangan, mental accounting dan locus of control terhadap pengelolaan keuangan gen-z RA Rismarina, A Maulana Jurnal Ilmiah Akuntansi dan Finansial Indonesia 8 (1), 52-66, 2024	12	2024
Pengaruh keringanan sanksi administrasi Undang-Undang Harmonisasi Peraturan Perpajakan terhadap kepatuhan wajib pajak SP Hany, T Mahandito, V Alsilana, ZZ Nafi’ah, F Irawan Jurnalku 3 (2), 174-186, 2023	9	2023
Pengaruh Koneksi Politik, Dimensi CSR dan Board Diversity Terhadap Agresivitas Pajak F Irawan Jurnal Riset Akuntansi Dan Keuangan 10 (2), 297-314, 2022	8	2022
Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi MF Utami, F Irawan Owner: Riset & Jurnal Akuntansi 6 (1), 386-399, 2022	115	2022
Pengaturan Pembebasan Pajak Dividen Dalam Undang-Undang Cipta Kerja Berdasarkan Asas Keadilan dan Asas Kemanfaatan F Asshidiqi, F Irawan Jurnal Kertha Semaya 9 (10), 1917-1931, 2021	8	2021
PENGATURAN PERTANGGUNGJAWABAN MUTLAK WAJIB PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN DAN KEMANFAATAN UMUM HDP Sinaga Jurnal Hukum & Pembangunan 49 (3), 517-546, 2019	20	2019
Penilaian Ekuitas Pada Rencana Akuisisi Pt Link Net Tbk Oleh Pt Mnc Vision Networks: Penilaian Ekuitas Pada Rencana Akuisisi Pt Link Net Tbk Oleh Pt Mnc Vision Networks MA Ramadhan, F Irawan Jurnal Pajak dan Keuangan Negara (PKN) 2 (2), 1-16, 2021	4	2021
Peningkatan Literasi Akuntansi Berbasis Standar Akuntansi Keuangan EMKM Dengan Mitra Annisa Laundry S Wijaya, F Irawan, RA Qadri, F Rahman, GM Hutahaean, IU Yulmeiranti, ... PENGMASKU 2 (2), 2022	1	2022
Penyelesaian sengketa pajak atas gugatan dan sanggahan: Suatu perspektif keadilan WK Aji, RK Khosafiah, TD Jusikusuma, F Irawan Jurnal Pajak Indonesia (Indonesian Tax Review) 6 (1), 80-88, 2022	26	2022
Peran Dan Pengaruh Revolusi Industri 4.0 Terhadap Penerapan Omnibus Law Sebagai Perkembangan Sistem Hukum Di Indonesia MR Suhaidi, NKL Agiastini, F Irawan Journal of Law, Administration, and Social Science 3 (1), 2023	6	2023
Perception Analysis On Tax Audit Quality Jawa Barat I Regional Tax Office Analisis Persepsi Kualitas Pemeriksaan Pajak: Studi Kasus pada Kanwil DJP Jawa Barat I F Irawan Jurnal Ilmiah Akuntansi Universitas Pamulang 4 (2), 268501, 2017	2	2017
Pertanggungjawaban Pengganti dalam Hukum Pajak di Indonesia HDP Sinaga Masalah-Masalah Hukum 46 (3), 205-216, 2017	19	2017
PIERCING THE VEIL OF VILLAGE FINANCIAL ACCOUNTABILITY IN INDONESIA: A LEGAL LIABILITY PERSPECTIVE HDP Sinaga Journal of Village and Local Community 1 (2), 81-86, 2022	3	2022
Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? A Firmansyah, A Arham, RA Qadri, P Wibowo, F Irawan, NA Kustiani, ... Heliyon 8 (8), 2022	97	2022
PRELIMINARY EVIDENCE AUDIT AND TAX ASSESSMENT NOTICE IN THE RESPONSIVE LAW PERSPECTIVE (Part 2 of 2) HDP Sinaga, A Hartanto Scientia Business Law Review (SBLR) 1 (3), 76-89, 2022	6	2022
Problematika Tindakan Penyanderaan Sebagai Salah Satu Upaya Penagihan Pajak Di Indonesia S MANURUNG Akuntansiku, 2022	3	2022
Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies F Gozal, ME Siburian International Conference on Economics, Business, Management and Accounting …, 2025	0	2025
Program pengungkapan sukarela dalam rangka meningkatkan kepatuhan pajak di masa pandemi covid-19. Pengmasku, 1 (2), 86–93 F Irawan, P Raras	13	2021
Prosecutorial Discretion in Tackling the Cryptocurrency Crime in Indonesia. Priyambudi, HDP Sinaga Webology 18 (2), 2021	3	2021
Public Benefit Principle in Regulating E-Commerce Tax on Consumer’s Location in Indonesia AW Hermawan, HDP Sinaga International Journal of Advanced Science and Technology 29 (8), 1212 - 1222, 2020	24	2020
Rasch Model Analyser (Ramona) MY Prabowo ID Patent 000,428,531, 2022	0	2022
Reconstruction of criminal provisions for non-tax state revenue: A case study in the mining sector in Indonesia HDP Sinaga, RN Pramugar, A Wirawan Ayer Journal 27 (3), 141-154, 2020	10	2020
Reconstruction of E-Commerce Law in Addressing the Challenges of E-Commerce in Indonesia: A Fairness Perspective EN Sinaga, B Simanjuntak, LB Barus, HDP Sinaga Ayer Journal 27 (2), 100-118, 2020	12	2020
Reconstruction of Taxation and Customs Liability Models HDP Sinaga, BRP Sinaga	0	2018
Reconstruction of the Ultimum Remedium Principle of Administrative Penal Law in Building a Sociological-Opposed Tax Investigation in Indonesia HDP Sinaga, AW Hermawan Ayer Journal 27 (2), 50-71, 2020	15	2020
Recontruction of Corporate Criminal Liability in Indonesia HDP Sinaga, A Wirawan, RN Pramugar. International Journal of Advanced Science and Technology 29 (8), 1231 - 1240, 2020	21	2020
Reformulasi Pajak Penghasilan atas Transaksi Lintas Batas di Era Digital di Indonesia HDP Sinaga, N Sa’adah Jurnal Pembangunan Hukum Indonesia 6 (1), 82-95, 2024	10	2024
Reformulation of Conditio Sine Qua Non in the Renewal of Mens Rea Corporate Corruption in Indonesia HDP Sinaga, RN Pramugar, A Wirawan International Journal of Advanced Science and Technology 29 (8), 1241 - 1251, 2020	6	2020
Reformulation of the Preliminary Evidence Audit Type in Taxation: When Legal Hermeneutics Meets the Rule of Law (Part 1 of 2) HDP Sinaga, D Irawan Scientium Law Review (SLR) 1 (2), 1-11, 2022	5	2022
REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION:: WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (PART 2 OF 2) D Irawan, HDP Sinaga Scientium Law Review (SLR) 1 (3), 63-76, 2022	0	2022
Regional Development M Infrastructure Economic Review 26, 0	4
Regional Growth and Fiscal Decentralization - Case of Indonesia ME Siburian Japan Economic Policy Association Conference, 2017	2	2017
REKONSTRUKSI KETENTUAN PIDANA PERPAJAKAN AGAR PENEGAKAN HUKUM PIDANA PERPAJAKAN DI INDONESIA EFEKTIF A Suharsono, HDP Sinaga Kajian Akademis Direktorat Penegakan Hukum DJP, 2019	4	2019
Rekonstruksi Model-Model Pertanggungjawaban di Bidang Perpajakan dan Kepabeanan HDP Sinaga, BRP Sinaga	33	2018
Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law HDP Sinaga Advances in Social Science Education and Humanities Research 192, 282-287, 2018	11	2018
Riset kuantitatif dan kualitatif penghindaran pajak: Metode apa yang tepat untuk Indonesia F Irawan Jurnalku, 2 (1), 16-24. https://doi. org/10.54957/jurnalku. v2i1, 2022	8	2022
Secondary Criminal Liability in the Customs Field: An Effort of Handling of E- Commerce Challenges in Indonesia. BRP Sinaga, HDP Sinaga International Postgraduate Students Conference (INGRACE) on Legal Challenges …, 2020	3	2020
SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2) D Santoso, HDP Sinaga Scientium Law Review (SLR) 1 (2), 23-33, 2022	0	2022
SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 2 of 2) D Santoso, H Sinaga Scientium Law Review (SLR) 1 (3), 87-100, 2022	2	2022
Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan F Irawan, FU Putra Owner: Riset dan Jurnal Akuntansi 6 (2), 1157-1170, 2022	4	2022
Stevanie ME Siburian	0
STRENGTH-WEAKNESS-OPPORTUNITY-THREATS (SWOT) ANALYSIS OF EXTRAORDINARY LEGAL EFFORTS, EXECUTIONS, AND EXAMINATIONS IN ADDRESSING THE CORRUPTION CHALLENGES IN INDONESIA HDP Sinaga Journal of Governance and Administrative Issues 1 (1), 26-32, 2022	0	2022
Substitute Liability in Tax Law in Indonesia HDP Sinaga Legal Issues 46 (3), 206-217, 2017	0	2017
Tax Buoyancy for Sustainable Development: A Development Law Perspective in Indonesia HDP Sinaga, AW Hermawan Journal of Sustainable Development Issues 1 (2), 55-64, 2022	3	2022
Tax compliance and non-deterrence approach: a systematic review M Dularif, NW Rustiarini International Journal of Sociology and Social Policy 42 (11-12), 1080-1108, 2022	76	2022
Tax Elasticity in Addressing Tax Avoidance in Indonesia: A Study of Responsive Law HDP Sinaga, Y Pramana Journal of Public Administration and Policy Issues 1 (2), 37-42, 2022	2	2022
Tax evasion and service-trust paradigm: A meta-analysis N Nurkholis, M Dularif, NW Rustiarini Cogent Business & Management 7 (1), 1827699, 2020	84	2020
Tax evasion and service-trust paradigm: A meta-analysis. Cogent Business & Management, 7 (1), 1–20 N Nurkholis, M Dularif, NW Rustiarini	6	2020
TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA HDP Sinaga, FXA Samekto, J Emirzon Masalah-Masalah Hukum 52 (2), 197-207, 2023	0	2023
Tax Reorientation as Corruption Prevention on Investment in Indonesia HDP Sinaga, AW Hermawan JAF (Journal of Accounting and Finance) 5 (1), 21-30, 2021	7	2021
The CEO's Foreign Experience and The CEO's Share Ownership: Does Tax Aggressiveness Matter? DMDS Pebriyanti, A Firmansyah, S Wijaya, F Irawan Journal of Governance and Regulation 11 (1), 8-19, 2022	7	2022
The Criminal Liability of Corporate Taxpayer in the Perspective of Tax Law Reform in Indonesia HDP Sinaga Mimbar Hukum 29 (3), 542-557, 2017	22	2017
The Effect Of Accounting Skills, Forensic Accounting Knowledge, And Accounting Information Systems On Fraud Detection And Prevention Moderated By Organizational Support At PT … E Siburian	0
The Effect of Internal Control System and Human Resources Quality on Report Quality Finance with the Internal Environment as Intervening Variables in Regional Companies … C Astuti, YR Edward, ME Siburian, EN Simorangkir International Journal of Social Science Research and Review 5 (10), 177-190, 2022	0	2022
The effect of regional income inequality and social diversity on the provision of local public goods in Indonesia ME Siburian International Journal of Social Economics 47 (1), 111-126, 2020	7	2020
The Effect of Tax Avoidance on Firm Value with Tax Risk as Moderating Variable F Irawan, T Turwanto test engineering & management 83 (2020), 9696 – 9707, 2020	82	2020
The effect of thin capitalization and transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variables MF Utami, F Irawan Owner: Riset & Jurnal Akuntansi 6 (1), 386-399, 2022	9	2022
The effectiveness of tax incentives on foreign direct investment in ASEAN countries F Irawan Jurnal Ilmiah Akuntansi 1 (1), 1-14, 2013	5	2013
The impact of corporate social responsibility on tax aggressiveness LH Ahmad, I Muhasan Jurnal Manajemen Dan Bisnis 10 (1), 93-102, 2021	5	2021
The impact of education on inequality in a decentralized Indonesia ME Siburian Journal of the Asia Pacific Economy, https://doi.org/10.1080/13547860.2023.22, 2023	6	2023
The Impact of Tax Audit and Corruption Perception on Tax Evasion F Irawan, AS Utama International Journal of Business and Society 22 (3), 1158-1173, 2021	44	2021
The Impact of Tax Incentives and IFRS Adoption on Foreign Direct Investment in ASEAN Countries GB Aprian, F Irawan International Journal of Innovation, Creativity and Change 5 (2), 1195-1212, 2019	15	2019
The Impact of Thin Capitalization Rules as a Tool of Tax Avoidance on Tax Revenue F Irawan, R Novitasari International Journal of Economics, Business and Accounting (IJEBAR) 5 (4 …, 2021	10	2021
The impact of thin capitalization rules on capital structure and tax avoidance RI Anindita, F Irawan, A Firmansyah, S Wijaya, RA Qadri, J Sumantri, ... Journal of Governance and Regulation/Volume 11 (2), 2022	34	2022
The impact of thin capitalization rules on tax avoidance in Indonesia R Mahardika, F Irawan Jurnal Pajak Indonesia (Indonesian Tax Review) 6 (2S), 651-662, 2022	12	2022
The impact of transfer pricing and earning management on tax avoidance F Irawan, A Kinanti, M Suhendra Talent Development & Excellence 12 (3), 3203-3216, 2020	86	2020
The impact of transfer pricing and earning management on tax avoidance. 12 (3), 3203–3216 F Irawan, A Kinanti, M Suhendra	3	2020
THE INFLUENCE OF AUDIT TENURE, AUDIT OPINION, KAP REPUTATION AND AUDITOR SWITCH ON AUDIT REPORT LAG WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATION VARIABLE D Kosasih, ME Siburian Економіка та суспільство, 2023	2	2023
The link between fiscal decentralization and poverty–Evidence from Indonesia ME Siburian Journal of Asian Economics 81, 101493, 2022	55	2022
The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector ME Siburian, EN Simorangkir Oblik i finansi 104, 15-32, 2024	0	2024
The Relationship of Audit Quality and Leverage on Tax Avoidance AD Saputra, ME Siburian, EN Simorangkir Buhalterinės apskaitos teorija ir praktika 31, 1-9, 2025	1	2025
The role of corporate social responsibility disclosure in Indonesia: how do bonus, debt covenant, tax avoidance affect earnings quality PH Jadi, A Firmansyah, S Wijaya, F Irawan, A Dinarjito, RA Qadri Hong Kong Journal of Social Sciences 58, 285-300, 2021	17	2021
The The Effect Of Leverage, Firm Size, Earning Growth, And Earning Persistence On Earning Response Coefficient F Irawan, L Talpia Bina Ekonomi 25 (1), 41-56, 2021	10	2021
Tindakan noodweer exces dalam tindak pidana pembunuhan sebagai bentuk mempertahankan diri, harta, dan kehormatan LHR Heatubun, F Irawan Journal of Law, Administration, and Social Science 2 (2), 91-99, 2022	11	2022
Tinjauan hukum administrasi negara terhadap kepatuhan wajib pajak dalam program pengungkapan sukarela AT Ardin, CN Adiningsih, DR Sofyan, F Irawan Journal of Law, Administration, and Social Science 2 (1), 33-44, 2022	40	2022
Tinjauan kebijakan insentif pajak di masa pandemi Covid-19 berdasarkan fungsi budgetair dan regulerend pajak N Ginting, F Irawan HERMENEUTIKA: Jurnal Ilmu Hukum 6 (1), 1-17, 2022	27	2022
Transfer pricing aggressiveness in Indonesia: Multinationality, tax haven, and intangible assets F Irawan, IA Ulinnuha Jurnal Dinamika Akuntansi Dan Bisnis 9 (1), 1-18, 2022	31	2022
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? E Fasita, A Firmansyah, F Irawan Riset Akuntansi Dan Keuangan Indonesia, 63-93, 2022	50	2022
Transfer pricing aggressiveness, transfer pricing aggressiveness, thin capitalization, political connection, thin capitalization, political connection, tax avoidance: does … E Fasita, A Firmansyah, F Irawan	5	2022
Transfer Pricing dan Capital Intensity Pada Agresivitas Pajak: Diversifikasi Gender Sebagai Pemoderasi PS Imani, F Irawan Jurnal Ekonomi 30 (1), 198-217, 2025	1	2025
Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint A Saota, ME Siburian, EN Simorangkir FINANCIAL: JURNAL AKUNTANSI 12 (1S), 17-25, 2026	0	2026
Transformational Leadership and Performance Metrics in the Indonesian Educational Sector EN Sinaga, RY Sinaga, HDP Sinaga 3rd International Conference on Law, Governance, and Social Justice (ICoLGaS …, 2023	0	2023
Transparansi dan Akuntabilitas Keuangan Gereja MES al	0	2024
Unlocking public sector excellence: The synergy of intellectual capital and digital leadership in tax administration A Firmansyah, F Irawan, S Wijaya Intangible Capital 21 (2), 201-230, 2025	7	2025
Urgensi KUHD dalam menangani risiko kejahatan siber pada transaksi E-Commerce ENS Ady, FB Nisrina, F Ramadhani, F Irawan Journal of Law, Administration, and Social Science 2 (1), 45-55, 2022	23	2022
Value relevance of comprehensive income: tax avoidance and derivative instruments A Firmansyah, A Fadlil, S Wijaya, F Irawan, P Wibowo, A Mabrur Corporate and Business Strategy Review 3 (1), 85-95, 2022	10	2022