A Critical Review on Research Design of Qualitative and Mixed-Method Approach Papers in Taxation
A Rosid
Available at SSRN 3328714, 2014 |
2 |
2014 |
A Quest For Regional Inequality In Diversity - Post Decentralization Analysis In Indonesia
ME Siburian
Indonesia Development Forum - Best Paper, 2017 |
0 |
2017 |
Analysis of tax disputes on loans from shareholders: A case study on tax court rulings for the period 2018-2022
A ROSID
Journal Research of Social Science, Economics, and Management (JRSSEM) 3 (3 …, 2023 |
3 |
2023 |
Analysis of Vat Tax Management Collected By Government Treasurer: A Case Study of Online Media Companies (PT XXX)
WA Runtunuwu, A Rosid
Eduvest-Journal of Universal Studies 5 (6), 6300-6313, 2025 |
0 |
2025 |
Artificial Neural Networks for predicting taxpaying behaviour of Indonesian firms
A Rosid
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 4 (2), 174-204, 2023 |
6 |
2023 |
Assessing the effectiveness of law enforcement on improving tax compliance in Indonesia: an empirical investigation
A Rosid, Romadhaniah
Bulletin of Indonesian Economic Studies 59 (2), 243-267, 2023 |
27 |
2023 |
Assessing the efficacy of tax incentives during the COVID-19 crisis: Survey evidence from Indonesia
A Rosid, BI Bachriansyah, TB Sanjaya
Available at SSRN 4595430, 2023 |
0 |
2023 |
Balancing the Scale
C Revenue
Keeping Indonesia Safe from the COVID-19 Pandemic: Keeping Indonesia Safe …, 2022 |
0 |
2022 |
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 |
17 |
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 performance during Covid-19 pandemic: Do technological dependence and tax incentives matter?
A Rosid, AP Nugroho, BI Bachriansyah
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0 |
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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), 72, 2023 |
3 |
2023 |
Can We Predict Tax Dispute Outcomes? The Case of Promotional Expenses in Indonesia
A Rosid, I Yulianto
Working Paper Series 23-11, 2023 |
0 |
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 |
7 |
2022 |
Contemporary Accounting Case Studies
NG Soetoto, AH Muhammadi
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0 |
|
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 Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II
K Arif, A Rosid
E-Jurnal Akuntansi 35 (1), 2025 |
3 |
2025 |
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 |
1 |
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 |
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 Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context
HA Auliya, A Rosid
E-Jurnal Akuntansi 35 (2), 2025 |
1 |
2025 |
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 |
11 |
2021 |
Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia
A Rosid, C Evans, B Tran-Nam
eJTR 14, 387, 2016 |
47 |
2016 |
Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour? Evidence from Indonesia. eJournal of Tax Research, 14 (2), 387–425
A Rosid, C Evans, B Tran-Nam
|
2 |
2016 |
Do perceptions of corruption influence personal income taxpayer reporting behaviour? Preliminary evidence from Indonesia
A Rosid
Sydney, 2016 |
1 |
2016 |
Do Taxpayers Embrace Social Norms to Comply?Empirical Evidence From Indonesia
Y Arsal, A Rosid, A Satyadini
Asian-Pacific Economic Literature, 1-13, 2025 |
4 |
2025 |
Does tax simplification motivate small businesses to be more compliant? Evidence from a regression discontinuity in Indonesia
A Satyadini, A Rosid
Bulletin of Indonesian Economic Studies 60 (2), 217-238, 2024 |
20 |
2024 |
Does ‘Information Reporting’Really Matter for Tax Compliance? The Case of Indonesia
A Rosid, F Ariyani
The Case of Indonesia (May 19, 2022), 2022 |
2 |
2022 |
Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size
P Winarta, ME Siburian, EN Simorangkir, WRB Sitepu
International Journal of Academe and Industry Research 5 (4), 1-22, 2024 |
3 |
2024 |
Empowering (Indigenous) People – A Gift of Decentralization
ME Siburian
IRSA INTERNATIONAL CONFERENCE, 2017 |
0 |
2017 |
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 |
Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora
IY Putri, A Rosid
Owner: Riset dan Jurnal Akuntansi 8 (4), 4889-4899, 2024 |
0 |
2024 |
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo)
YAR Sibarani, A Rosid
Owner: Riset Dan Jurnal Akuntansi 8 (2), 1314-1326, 2024 |
10 |
2024 |
Evaluasi penerapan batasan omset tertentu tidak dikenakan PPh Final (Studi kasus KPP Pasar Rebo). Owner, 8 (2), 1314–1326
YAR Sibarani, A Rosid
|
4 |
2024 |
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023
LC Purba, A Rosid
Owner: Riset Dan Jurnal Akuntansi 9 (1), 640-654, 2025 |
3 |
2025 |
Evaluation of Capacity Adjustments for Transfer Pricing Disputes: A Case Study of Tax Court Decisions
Z Matsani, AH Muhammadi
International Conference on Economics and Business Studies (ICOEBS 2022 …, 2022 |
1 |
2022 |
Evaluation of the Deposit System for Tax Payment within the Coretax System
AA Nugroho, A Rosid
E-Jurnal Akuntansi 35 (12), 2025 |
1 |
2025 |
Evaluation of Transfer Pricing Methods in Related-Party Royalty Transactions for Trade Name at PT. ABC
DP Iskandar, A Rosid
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 9 (2 …, 2026 |
0 |
2026 |
Examining causal linkages in the Balanced Scorecard framework: evidence from the Indonesian tax administration
A Rosid
eJTR 23, 62, 2025 |
1 |
2025 |
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 |
3 |
2022 |
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 |
6 |
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 |
4 |
2023 |
Fiscal decentralization and corruption: a case of Indonesia
ME Siburian
Applied Economics Letters 31 (1), 87-90, 2024 |
26 |
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 |
108 |
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 |
19 |
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 |
0 |
2025 |
Import Tax Disputes: Identification of Causes and Problem-Solving Strategies
N Palupiningrum, A Rosid
Jurnal Akuntansi Dan Perpajakan 10 (1), 75-93, 2024 |
2 |
2024 |
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 |
19 |
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 |
INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, MANAGEMENT AND ACCOUNTING (ICEBESMA)
NBBA All
PUBLIS PENERBIT UNPRI PRESS 1 (1), 2024 |
0 |
2024 |
IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?
AP Priyono, HDP Sinaga
Journal of Tax Law and Policy 1 (1), 54-66, 2022 |
8 |
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), 93-113, 2019 |
58 |
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
|
4 |
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 |
9 |
2020 |
Keeping Indonesia Safe from the COVID-19 Pandemic
SM Indrawati, T Anas, S Mulyani, N Indrawati
Keeping Indonesia Safe from the COVID-19 Pandemic: Keeping Indonesia Safe …, 2022 |
18 |
2022 |
Languages and conforming tax avoidance: The roles of corruption and public
M Faisal, S Utama, D Sari, A Rosid
Cogent Business and Management, 0 |
0 |
|
Languages and conforming tax avoidance: The roles of corruption and public governance
M Faisal, S Utama, D Sari, A Rosid
Cogent Business & Management 10 (3), 2254017, 2023 |
11 |
2023 |
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 |
4 |
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 |
2 |
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 |
21 |
2018 |
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 |
11 |
2020 |
MENAKAR EFEKTIVITAS PENEGAKAN HUKUM DALAM MENINGKATKAN KEPATUHAN PAJAK DI INDONESIA
I Romadhaniah, M Ec, A Rosid
|
0 |
2019 |
Multinational Transfer Pricing of Intangible Assets and Tax Audit Adjustments: Evidence from Indonesia
Z Ahmed, A Habib, AH Muhammadi
Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2015 |
0 |
2015 |
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives
AH Muhammadi, Z Ahmed, A Habib
Asian Review of Accounting 24 (3), 313-337, 2016 |
69 |
2016 |
Multinational Transfer Pricing of Intangible Assets: Indonesian Tax Auditors’ Perspectives. Asian Review of Accounting, 24 (3), 313-337
AH Muhammadi, Z Ahmed, A Habib
ARA-10-2014-0112, 2016 |
8 |
2016 |
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. Asian Review of Accounting, 24 (3), 313–337
AH Muhammadi, Z Ahmed, A Habib
|
7 |
2016 |
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 |
47 |
2020 |
Nurkholis, and 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 |
Penentuan Target Penerimaan Pajak
A Rosid
School of Taxation and Business Law, UNSW Business School, 2016 |
1 |
2016 |
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 …
J Zain, H Munthe, MP Napitupulu, O Amellia, G Hutagalung, ME Siburian
Jurnal Mitra Prima 7 (2), 2025 |
0 |
2025 |
PENGATURAN PERTANGGUNGJAWABAN MUTLAK WAJIB PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN DAN KEMANFAATAN UMUM
HDP Sinaga
Jurnal Hukum & Pembangunan 49 (3), 517-546, 2019 |
19 |
2019 |
Perception of corruption and intentional non-compliance behaviour: Policy implication for developing countries
A Rosid, C Evans, B Tran-Nam
5th Annual Tax Administration Research Centre Workshop. University of Exeter, 2017 |
8 |
2017 |
Perceptions of corruption and intentional non-compliance behaviour: Policy implications for emerging economies
A Rosid
University of Exeter, UK, 2017 |
0 |
2017 |
Perceptions of Corruption and Tax Compliance Behaviour: Policy Implications for Indonesia
A Rosid, C Evans, B Tran-Nam
The 13th Indonesian Regional Science Association. University of Brawijaya …, 2016 |
3 |
2016 |
Perceptions of corruption and tax non-compliance behaviour: policy implications for emerging countries
A Rosid, C Evans, B Tran-Nam
The Tax and Corruption Symposium, 1-26, 2017 |
3 |
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 and audit report lag: Indonesian evidence
A Habib, AH Muhammadi
International Journal of Accounting & Information Management 26 (1), 59-80, 2018 |
116 |
2018 |
Political connections and related party transactions: Evidence from Indonesia
A Habib, AH Muhammadi, H Jiang
The International Journal of Accounting 52 (1), 45-63, 2017 |
240 |
2017 |
Political connections, financial reporting and auditing: Survey of the empirical literature
A Habib, D Ranasinghe, AH Muhammadi, A Islam
Journal of International Accounting, Auditing and Taxation 31, 37-51, 2018 |
112 |
2018 |
Political connections, related party transactions, and auditor choice: Evidence from Indonesia
A Habib, AH Muhammadi, H Jiang
Journal of Contemporary Accounting & Economics 13 (1), 1-19, 2017 |
176 |
2017 |
Predicting firms’ taxpaying behaviour using artificial neural networks: the case of Indonesia
A Rosid
Available at SSRN 4185966, 2022 |
7 |
2022 |
Prediksi Keikutsertaan Pelaku Usaha dalam Pemanfaatan Insentif Pajak dengan Artificial Neural Network
A Rosid
Working Paper Series, 2021 |
3 |
2021 |
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 |
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 |
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 |
23 |
2020 |
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 |
11 |
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 |
12 |
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 |
20 |
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 |
15 |
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, 2022 |
6 |
2022 |
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
|
32 |
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 |
13 |
2018 |
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 |
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 |
1 |
2022 |
Substitute Liability in Tax Law in Indonesia
HDP Sinaga
Legal Issues 46 (3), 206-217, 2017 |
0 |
2017 |
Tax Audit of Transfer Pricing Cases Derived from Intangible Assets: A Study of Selected Tax Court Cases in Indonesia: a Dissertation Submitted to Auckland University of …
AH Muhammadi
|
0 |
2013 |
Tax Audit of Transfer Pricing Cases Derived from Intangible Assets: AStudy of Selected Tax Court Cases in Indonesia
AH Muhammadi
Auckland University of Technology, 2013 |
0 |
2013 |
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 |
92 |
2022 |
Tax Design and Administration in a Post-BEPS Era: Key Reform Measures in Indonesia
A Rosid
Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform …, 2018 |
2 |
2018 |
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 |
86 |
2020 |
Tax evasion and service-trust paradigm: A meta-analysis. Cogent Business & Management, 7 (1), 1–20
N Nurkholis, M Dularif, NW Rustiarini
|
3 |
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 Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies
CE Gunawan, A Rosid
E-Jurnal Akuntansi 35 (7), 2025 |
2 |
2025 |
Tax Reorientation as Corruption Prevention on Investment in Indonesia
HDP Sinaga, AW Hermawan
JAF (Journal of Accounting and Finance) 5 (1), 21-30, 2021 |
8 |
2021 |
The Criminal Liability of Corporate Taxpayer in the Perspective of Tax Law Reform in Indonesia
HDP Sinaga
Mimbar Hukum 29 (3), 542-557, 2017 |
23 |
2017 |
The Effect Of Accounting Skills, Forensic Accounting Knowledge, And Accounting Information Systems On Fraud Detection And Prevention Moderated By Organizational Support At PT …
AE br Tarigan, RR Ginting, ME Siburian
Proceeding International Conference on Economic, Business, Management and …, 2024 |
0 |
2024 |
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 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 |
10 |
2023 |
The impact of perceptions of corruption upon intentional non-compliance behaviour of personal income taxpayers: Indonesian perspective
A Rosid
UNSW Sydney, 2017 |
10 |
2017 |
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 International Conference on Tax Administration
S James
Journal of tax administration 2 (2), 109-119, 2016 |
1 |
2016 |
The link between fiscal decentralization and poverty–Evidence from Indonesia
ME Siburian
Journal of Asian Economics 81, 101493, 2022 |
71 |
2022 |
The Performance of Indonesian Businesses during COVID-19 Pandemic: Do Technological Dependence and Tax Incentives Matter?
A Rosid, AP Nugroho, BI Bachriansyah
Available at SSRN 4102244, 2022 |
0 |
2022 |
The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment
N MAULANA, R ARIFIN
JURNAL DINAMIKA AKUNTANSI Учредители: Universitas Negeri Semarang 16 (2 …, 2024 |
2 |
2024 |
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 Family Ownership in Moderating Relationship Between Related Party Transactions and Tax Avoidance
PD Lestari, A Rosid
E-Jurnal Akuntansi 35 ((8)), 2211-2228, 2025 |
3 |
2025 |
Thin capitalization rules, capital structure, tax avoidance, and the Covid-19 pandemic: Evidence from Indonesian listed firms
A ROSID
Journal of International Conference Proceedings (JICP) 5 (2), 191-202, 2022 |
10 |
2022 |
Three essays on political connections, financial reporting, and auditing: evidence from Indonesian listed companies: a thesis presented in partial fulfilment of the …
AH Muhammadi
Massey University, 2016 |
2 |
2016 |
Three essays on political connections, financial reporting, and auditing–evidence from Indonesian listed companies
AH Muhammadi
Unpublished doctoral dissertation. Massey University New Zealand, 2016 |
2 |
2016 |
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 |
What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
A Kayis-Kumar
eJTR 14, 359, 2016 |
15 |
2016 |