Tahun Masuk

1997

7665 Citation
189 Dokumen
Judul Citation Tahun
A Bibliographic Study on Tax Avoidance Research in Indonesia
A Arham, A Firmansyah, AME Nor, B Vito
International Journal of Psychosocial Rehabilitation 24 (7), 9526-9554, 2020
26 2020
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
Agresivitas pajak pada perusahaan perdagangan di indonesia: profitabilitas, capital intensity, leverage, dan ukuran perusahaan
WW Legowo, SF Yuliana, A Firmansyah
Jurnal Bina Akuntansi 8 (1), 84-108, 2021
63 2021
Akuntabilitas Pengelolaan Anggaran pada Komisi Pemilihan Umum (KPU) Kota Cilegon
A Zainuri
Jurnal Sawala 6 (1), 15-22, 2018
7 2018
Analisis Persebaran Rumah Tangga Indonesia
Y Munandar
Deepublish, 2014
5 2014
Analisis Prinsip-Prinsip Pengelolaan Anggaran yang Baik pada Komisi Pemilihan Umum (KPU) Kota Cilegon
A Zainuri
STIA LAN Bandung, 2016
0 2016
Analyzing Good Budget Management Principles at the General Election Commission
A Zainuri
Interdisciplinary Social Studies 2 (5), 1975-1987, 2023
1 2023
Apakah revolusi industri 5.0 dapat menghilangkan profesi akuntan?
DK Prakosa, A Firmansyah
Jurnalku 2 (3), 316-340, 2022
26 2022
Bagaimana peran tata kelola perusahaan dalam penghindaran pajak, pengungkapan tanggung jawab sosial perusahaan, pengungkapan risiko, efisiensi investasi?
A Firmansyah, GA Triastie
Penerbit Adab, 2021
72 2021
Bagaimana praktik manajemen laba dan penghindaran pajak sebelum dan setelah pandemi covid19 di Indonesia?
A Firmansyah, A Risanto
Bina Ekonomi 24 (2), 31-51, 2020
60 2020
Bagaimana respon investor terhadap kepemilikan saham oleh CEO
A Firmansyah, PH Jadi, RS Sukarno
Jurnal Online Insan Akuntan 6 (1), 15-28, 2021
28 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
Biaya Modal Perusahaan di Indonesia: Tanggung Jawab Sosial dan Tata Kelola Perusahaan
A Firmansyah, AF Andriani, ML Mahrus, W Febrian, PH Jadi
Jurnal Ekonomi 26 (03), 361-378, 2021
28 2021
Biaya utang dari sudut pandang kebijakan dividen, volatilitas laba, dan kualitas akrual
A Firmansyah, I Fauzi, MR Yuniar
Akurasi: Studi Akuntansi dan Keuangan 3 (2), 109-129, 2020
37 2020
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
20 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
Capabilities of Data Quality Assurance Section and Performance of Unit in the Directorate General of Taxes The Moderating Role of Data Quality
ND Utami, I Arifin, F Tatariyanto
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, 6 (https://ejurnal …, 2025
0 2025
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
Controlling environmental harm: Assessing criminal law enforcement on haze pollution using content analysis of court decisions in Indonesia
F Tatariyanto
Journal of Environmental Information Science 2018 (1), 32-43, 2018
4 2018
Corporate social responsibility disclosure, corporate governance disclosures, and firm value in Indonesia chemical, plastic, and packaging sub-sector companies
A Firmansyah, MC Husna, MA Putri
Accounting Analysis Journal 10 (1), 9-17, 2021
101 2021
Corporate social responsibility disclosure, good corporate governance, firm value: evidence from Indonesia's food and beverage companies
MM Putri, A Firmansyah, D Labadia
The Accounting Journal of Binaniaga 5 (2), 113-122, 2020
53 2020
Creative Economic Empowerment Policy in Supporting Tourism Potential in Banten Province
A Zainuri
Indonesian Journal of Social Science Research 3 (1), 29-38, 2022
0 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
1 2022
Dampak adopsi international financial reporting standards (IFRS) di Indonesia: pendekatan manajemen laba dan relevansi nilai
JA Sinatra, VA Manik, A Firmansyah
Jurnal Pajak dan Keuangan Negara (PKN) 3 (2), 284-293, 2022
27 2022
Decrease in the Gini Coefficient as a Result of the Distribution of BPNT during the Covid-19 Pandemic in the Province of Bangka Belitung Islands, Indonesia
Y Munandar
Equity: Jurnal Ekonomi 9 (1), 51-60, 2021
1 2021
Determinants of transfer pricing decisions in Indonesia manufacturing companies
A Susanti, A Firmansyah
Jurnal Akuntansi dan Auditing Indonesia 22 (2), 81-93, 2018
91 2018
Determining Indonesian Leading Logistics Sector
Y Munandar
Customs Research and Applications Journal 3 (1), 19-38, 2021
1 2021
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 derivatives instruments ownership decrease firm value in Indonesia?
A Firmansyah, EDB Purnama
Riset Akuntansi dan Keuangan Indonesia 5 (1), 1-9, 2020
55 2020
Edukasi akuntansi dan bimbingan teknis penyusunan laporan keuangan usaha mikro, kecil, dan menengah
A Firmansyah, A Arham, AME Nor
Wikrama Parahita: Jurnal Pengabdian Masyarakat 3 (2), 57-63, 2019
50 2019
Edukasi dan pendampingan pelaksanaan kewajiban perpajakan usaha mikro kecil dan menengah pada UMKM XYZ
A Firmansyah, A Arham, AME Nor, NF Simanjuntak
Intervensi Komunitas 1 (1), 59-66, 2019
45 2019
Efektivitas Implementasi Kebijakan Percepatan Penurunan Stunting di Kampung Keluarga Berkualitas Desa Mongpok Kabupaten Serang
A Sururi, A Malik, A Zainuri, R Mulyasih, R Berthanilla
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 5 (4), 45-63, 2023
7 2023
Efektivitas Organisasi dalam Pembinaan Gelandangan dan Pengemis di Kota Cilegon
M Ma’lumatiyah, B Hasanah, A Zainuri
Sawala: Jurnal Administrasi Negara 12 (1), 240-249, 2024
0 2024
Efektivitas Sistem Informasi Perizinan Elektronik Cilegon (Sipeci) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Cilegon (Studi Kasus: Aplikasi …
Irni Yustina, Ahmad Zainuri
Journal of Research and Development on Public Policy 1 (3), 87-103, 2022
4 2022
Enforcement Deterrence In Tackling Haze Pollution: Insight From In-Depth Interview
F Tatariyanto
ICESSD, http://dx.doi.org/10.4108/eai.22-10-2019, 2020
0 2020
Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: does corporate governance have a role?
A Firmansyah, RS Estutik
Journal of Governance and Regulation 9 (4), 8-24, 2020
65 2020
Environmental Uncertainty, Debt Policy, Tax Avoidance: Does Managerial Ability Matter?
L Annida, A Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis 4 (2), 054-071, 2022
25 2022
ESG risk dan nilai perusahaan di Indonesia
MF Fachrezi, S Fauziah, M Iqbal, A Firmansyah
Akuntansiku 3 (2), 64-76, 2024
24 2024
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
2 2022
Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age
A Firmansyah, ND Kartiko
Cogent Business & Management 11 (1), 2312967, 2024
39 2024
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
Financial constraints, investment opportunity set, financial reporting aggressiveness, tax aggressiveness: evidence from Indonesia manufacturing companies
A Firmansyah, R Bayuaji
Academy of Accounting and Financial Studies Journal 23 (5), 1-18, 2019
52 2019
Financial derivatives, financial leverage, intangible assets, and transfer pricing aggressiveness: evidence from indonesian companies
A Firmansyah, A Yunidar
Jurnal Dinamika Akuntansi dan Bisnis 7 (1), 1-14, 2020
51 2020
Fiscal Capacity and Regulatory Enforcement Action on Haze Pollution: Empirical Evidence from Indonesia
F TATARIYANTO
Papers on Environmental Information Science Vol. 32 (The 32th Conference on …, 2018
0 2018
Fraud Detection Automation Through Data Analytics And Artificial Intelligence
WM Ikhsan, EH Ednoer, WS Kridantika, A Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis 4 (2), 103-119, 2022
34 2022
Hubungan pengungkapan keberlanjutan dan nilai perusahaan: kasus perusahaan sub sektor perbankan di Indonesia
MAI Rahman, ZKS Domas, A Firmansyah
Jurnalku 1 (4), 390-399, 2021
26 2021
Implementasi pajak karbon di Indonesia: potensi penerimaan negara dan penurunan jumlah emisi karbon
BA Pratama, MA Ramadhani, PM Lubis, A Firmansyah
JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6 (2), 368-374, 2022
96 2022
IMPLEMENTASI PENGELOLAAN ANGGARAN DI KOMISI PEMILIHAN UMUM (KPU) KOTA CILEGON
Ahmad Zainuri, Delly Maulana
Konferensi Nasional Ilmu Administrasi (KNIA) 2 (1), 5-9, 2018
0 2018
Implementasi Sistem Informasi Pemerintah Daerah RI (SIPD RI) Dalam Proses Akuntansi Dan Pelaporan Keuangan Daerah Pada Badan Keuangan Daerah Kabupaten Karanganyar
RN Arif, A Firmansyah
Akuntansiku 3 (1), 15-29, 2024
29 2024
Income inequality and noncash food assistance program in Central Java Province
Y Munandar
Eko-Regional: Jurnal Pengembangan Ekonomi Wilayah, 2021
5 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
Increase in the Number of Active Smokers during the COVID-19 Pandemic in Indonesia
Y Munandar
IOP Conference Series: Earth and Environmental Science 950 (1), 012062, 2022
12 2022
Intellectual capital, corporate social responsibility, and firm value in indonesia's banking industries
GA LumbanGaol, A Firmansyah, AD Irawati
Jurnal Riset Akuntansi Terpadu 14 (1), 76-87, 2021
47 2021
IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?
AP Priyono, HDP Sinaga
Journal of Tax Law and Policy 1 (1), 54-66, 2022
5 2022
Is Carbon Taxes Will Able To Tackle Forest Fires In Indonesia: A Swot Analysis In Search Of Optimal Policy
F Tatariyanto
Jurnal Ilmiah Manajemen FORKAMMA 6 (2), 126-142, 2023
2 2023
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
11 2020
Kajian Akuntansi Keuangan: Peran Tata Kelola Perusahaan Dalam Kinerja Tanggung Jawab Lingkungan, Pengungkapan Tanggung Jawab Sosial, Agresivitas Pajak
A Firmansyah, RS Estutik
Penerbit Adab, 2021
58 2021
Kapasitas Kelembagaan dalam Penanganan Bencana di Provinsi Banten
A Sururi, A Zainuri, PH Sarwah, S Romdoniyah
Jurnal Administrative Reform 11 (1), 2023
4 2023
Kendala dan kelemahan sistem penganggaran berbasis kinerja sektor publik: suatu tinjauan
AMNRN Ummam, N Qodarina, PIR Siregar, A Firmansyah
Journal of Law, Administration, and Social Science 3 (1), 63-71, 2023
22 2023
Kepatuhan Wajib Pajak Badan Selama Era Pandemi Covid 19: Insentif Pajak, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak
WI Guna, SA Amini, A Firmansyah, E Trisnawati
Jurnal Pajak Indonesia (Indonesian Tax Review) 6 (2S), 613-625, 2022
21 2022
Kepatuhan wajib pajak dari sudut pandang pengetahuan pajak, kualitas pelayanan, sanksi pajak: pemoderasi preferensi risiko
M Mei, A Firmansyah
E-Jurnal Akuntansi 32 (11), 3272-3288, 2022
47 2022
Kepatuhan wajib pajak di era pandemi COVID 19: Kesadaran wajib pajak, pelayanan perpajakan, peraturan perpajakan
R Tan, YD Hizkiel, A Firmansyah, E Trisnawati
Educoretax 1 (3), 208-218, 2021
32 2021
Kualitas laporan keuangan di Indonesia: transparansi informasi keuangan dan karakateristik pemerintah daerah
A Firmansyah, MR Yuniar, Z Arfiansyah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 4 (2), 181-197, 2022
69 2022
Laporan Keberlanjutan: Manfaat Dan Perkembangan Standar
D Limarwati, YSR Alfiyani, A Firmansyah
Jurnalku 4 (1), 101-112, 2024
22 2024
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
Liquidity, leverage, tax avoidance: the moderating role of firm size
S Rahayu, A Firmansyah, H Perwira, SKA Saputro
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis 4 (1), 039-052, 2022
34 2022
Loss (of Revenue) of State Within Taxation Crimes in Indonesia
HDP Sinaga
Mimbar Hukum 30 (1), 141-155, 2018
20 2018
Managerial ability, management compensation, bankruptcy risk, tax aggressiveness
R Nurfauzi, A Firmansyah
Media Riset Akuntansi, Auditing & Informasi 18 (1), 75-100, 2018
34 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
14 2020
Manajemen laba dan karakteristik perusahaan sektor barang konsumsi di Indonesia
R Apriadi, RP Angelina, A Firmansyah, E Trisnawati
Jurnal Pajak dan Keuangan Negara (PKN) 3 (2), 305-315, 2022
33 2022
Manajemen laba, corporate governance, kualitas auditor eksternal dan agresivitas pajak
CA Kusuma, A Firmansyah
Jurnal Telaah Akuntansi dan Bisnis 8 (1), 108-123, 2018
54 2018
Manajemen laba, leverage dan penghindaran pajak: peran moderasi tanggung jawab sosial perusahaan
D Manuel, S Sandi, A Firmansyah, E Trisnawati
JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6 (2S), 550-560, 2022
37 2022
Manajemen laba, leverage, pertumbuhan penjualan, penghindaran pajak: peran moderasi komisaris independen
R Emanuel, E Trisnawati, A Firmansyah
E-Jurnal Akuntansi 33 (3), 756-772, 2023
25 2023
Market response to companies sustainability disclosure and environmental performance in Indonesia
MA Ihsani, A Firmansyah, RS Estutik
Jurnal Dinamika Akuntansi Dan Bisnis 8 (2), 2021
32 2021
Menemukan Arah Kerja Sama Ekonomi Indonesia dengan Negara Mitra: Malaysia, Singapura, Bosnia Herzegovina, Moldova, dan Solomon Islands
Y Munandar
Deepublish, 2014
6 2014
Menuju Kampus Ramah Lingkungan: Pengelolaan Sampah di Universitas Serang Raya untuk Mewujudkan" Zero Waste"
A Zainuri, PFA Fatah, W Marthanto
Seminar Nasional Pengabdian Masyarakat 2, 516-525, 2025
2 2025
Negara Darurat Etika
A Zainuri
0 2018
Nilai Perusahaan, Manajemen Risiko, Tata Kelola Perusahaan: Peran Moderasi Ukuran Perusahaan
R Ticoalu, J Januardi, A Firmansyah, E Trisnawati
Studi Akuntansi dan Keuangan Indonesia 4 (2), 89-103, 2021
49 2021
Nilai perusahaan: kebijakan utang, good corporate governance, cash holding
A Firmansyah, TA Setiawan, F Fathurahman
Jurnal Akuntansi dan Bisnis 20 (2), 237-254, 2020
77 2020
Opini Audit Going Concern: Sudut Pandang Likuiditas, Leverage, Financial Distress Risk, Tax Risk
YW Utama, A Syakur, A Firmansyah
Jurnal Al-Iqtishad 17 (1), 129-147, 2021
31 2021
OPTIMALISASI PELATIHAN JARIMATIKA MATEMATIKA DI SEKOLAH DASAR NEGERI PURWAKARTA KOTA CILEGON
D Sunaryo, H Hamdan, AZA Zainuri, S Suhaemi
JURNAL PENGABDIAN VOKASI (JAPESI) 3 (1), 24-32, 2024
0 2024
Optimalisasi Pemberdayaan Masyarakat Melalui Hidroponik Sayuran Sederhana Dalam Meningkatkan Pendapatan Warga Kelurahan Purwakarta Cilegon
D Sunaryo, Y Adiyanto, DI Darmawan, A Zainuri
Seminar Nasional Pengabdian Masyarakat 1, 92-99, 2024
1 2024
Optimalisasi Sosialisasi Program Pencegahan Stunting pada Ibu Hamil dan Anak-Anak di Desa Katulisan Serang Banten
ID DHANY, S SYAMSUDIN, Z AHMAD, F ABDUL, F AHMAD
KEGIATAN POSITIF: JURNAL HASIL KARYA PENGABDIAN MASYARAKAT Учредители …, 2023
0 2023
Overcoming severe food insecurity in Central Java Province of Indonesia amidst Covid-19 pandemic
Y Munandar
Eko-Regional 15 (2), 382531, 2020
3 2020
Pelatihan Kecerdasan Buatan bagi Mahasiswa Akhir Program Studi Manajemen Konsentrasi Manajemen Keuangan Universitas Serang Raya
D Sunaryo, A Fatah, A Firdaus, A Zainuri, PFA Fatah, SS Wulandari
ResearchGate, 2024
1 2024
Pelatihan melalui web seminar terkait penulisan artikel berbasis bibliographical research method dalam bidang akuntansi untuk publikasi pada jurnal internasional bereputasi
A Firmansyah, A Arham, RA Qadri
INTEGRITAS: Jurnal Pengabdian 4 (1), 37-48, 2020
24 2020
Pelatihan melalui web seminar terkait publikasi artikel untuk menembus jurnal Sinta 2 dan Scopus
A Firmansyah, RA Qadri, A Arham
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang 5 (2), 131-138, 2020
61 2020
Pemberdayaan dan Pendampingan Anak Putus Sekolah Berbasis Pembelajaran Kelas Motivasi Dan Non Akademik di Kota Serang
R Yulianti, A Zainuri, A Sururi
Bantenese-Jurnal Pengabdian Masyarakat [Bantenese-Journal of Community …, 2019
10 2019
Pemberdayaan dan Pendampingan Anak Putus Sekolah Berbasis Pembelajaran Kelas Motivasi dan Non Akademik Kota Serang
Rachmi Yulianti, Ahmad Zainuri, Ahmad Sururi
Bantenese 1 (1), 2019
0 2019
Penelitian Transfer Pricing di Indonesia: Sebuah Studi Kepustakaan
A Arham, A Firmansyah, AME Nor
JURNAL ONLINE INSAN AKUNTAN 5 (1), 57-72, 2020
39 2020
Penerapan PSAK 72 Terkait Pendapatan Dari Kontrak Dengan Pelanggan Pada PT Telekomunikasi Indonesia Tbk
H Puspamurti, A Firmansyah
Indonesian Journal of Accounting and Governance ISSN 2579, 73-110, 2020
34 2020
Pengaruh financial distress, real earnings management dan corporate governance terhadap tax aggressiveness
SA Nugroho, A Firmansyah
Journal Of Applied Business Administration 1 (2), 17-36, 2017
144 2017
Pengaruh green intellectual capital dan manajemen lingkungan organisasi terhadap green organizational identity dan dampaknya terhadap green competitive advantage
A Firmansyah
Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 1 (1), 183-219, 2017
63 2017
Pengaruh keputusan pendanaan, keputusan investasi, kebijakan dividen, dan arus kas bebas terhadap nilai perusahaan
MF Bahrun, T Tifah, A Firmansyah
Jurnal Ilmiah Akuntansi Kesatuan 8 (3), 263-276, 2020
156 2020
Pengaruh kompetensi sumber daya manusia dan teknologi informasi terhadap penerapan akuntansi berbasis akrual pada pengelolaan barang milik negara
I Puspitarini, A Firmansyah, D Handayani
Journal Of Applied Managerial Accounting 1 (2), 141-149, 2017
26 2017
Pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak
R Pajriyansyah, A Firmansyah
Keberlanjutan 2 (1), 431-459, 2017
97 2017
Pengaruh Penerimaan Dana Otonomi Khusus Terhadap Ideks Pembangunan Manusia Papua dan Papua Barat Dengan Belanja Modal Sebagai Variabel Intervening
I Sumardjoko
Proceding Simposium Nasional Akuntansi di Lombok, 2014
8 2014
Pengaruh political connection, foreign activity, dan, real earnings management terhadap tax avoidance
Y Ferdiawan, A Firmansyah
Jurnal Riset Akuntansi dan Keuangan 5 (3), 93-116, 2017
175 2017
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening
A Firmansyah, H Harryanto, E Trisnawati
Jurnal Pajak Indonesia (Indonesian Tax Review) 6 (1), 130-142, 2022
22 2022
Pengaruh Tata Kelola Perusahaan Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon Di Indonesia
A Firmansyah, PH Jadi, W Febrian, D Sismanyudi
Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik 16 (2), 303-320, 2021
31 2021
PENGARUH TRANSFER DANA PERIMBANGAN DAN DANA PENYESUAIAN TERHADAP ALOKASI BELANJA MODAL PEMERINTAH DAERAH DI INDONESIA TAHUN 2012-2014
I Sumardjoko
Jurnal Ekonomi dan Bisnis Airlangga (JEBA)| Journal of Economics and …, 2016
0 2016
PENGATURAN PERTANGGUNGJAWABAN MUTLAK WAJIB PAJAK DI INDONESIA DALAM PERSPEKTIF KEADILAN DAN KEMANFAATAN UMUM
HDP Sinaga
Jurnal Hukum & Pembangunan 49 (3), 517-546, 2019
21 2019
Pengelolaan Aset Desa di Kabupaten Tangerang
A Firmansyah
Jurnal Ilmiah Akuntansi Kesatuan 6 (1), 1-8, 2018
33 2018
Pengembangan Infrastruktur Konektifitas Sebagai Daya Ungkit Ekonomi Dan Pemangkas Kemiskinan Jawa Timur
I Sumardjoko, MH Akhmadi
JURNAL MANAJEMEN KEUANGAN PUBLIK 3 (1), 22-31, 2019
20 2019
Penghindaran pajak Di Indonesia: multinationality dan manajemen laba
TD Falbo, A Firmansyah
Bisnis-Net Jurnal Ekonomi dan Bisnis 4 (1), 94-110, 2021
63 2021
Penghindaran pajak di Indonesia: profitabilitas, leverage, capital intensity
D Puspitasari, F Radita, A Firmansyah
Jurnal Riset Akuntansi Tirtayasa 6 (2), 138-152, 2021
91 2021
Penghindaran pajak pada perusahaan pertambangan di Indonesia: profitabilitas, tata kelola perusahaan, intensitas persediaan, leverage
A Yulianty, ME Khrisnatika, Firmansyah, Amrie
Jurnal Pajak Indonesia 5 (1), 20-31, 2021
115 2021
Penurunan Rasio Gini Provinsi Jawa Timur pada Masa Pandemi Covid-19 Sebagai Hasil dari Penerapan Program Bantuan Pangan Non Tunai
Y Munandar, R Karlina, A Moechtar, J Kasim, CA Setiawan, LMA Prasetya
Prosiding Seminar Nasional Penanggulangan Kemiskinan 1 (1), 2021
2 2021
PERAN EARMARKED GRANTS DALAM MENSTIMULASI PERTUMBUHAN EKONOMI REGIONAL MELALUI KESEHATAN FISKAL DAERAH
I Sumardjoko, MH Akhmadi
Forum Ilmiah Keuangan Negara 3 (1), 7-7, 2017
0 2017
Peran Identifikasi Resiko Terhadap Pengeloaan Keuangan di Yayasan TPQ Nurul Ikhlas
AK Maharanie, G Himawan, P Pepiyanti, R Irawan, N Sunardi, ...
Jurnal PADMA: Pengabdian Dharma Masyarakat 2 (2), 197-201, 2022
3 2022
Peran konsentrasi kepemilikan: respon investor, penghindaran pajak, manajemen laba
M Permatasari, M Melyawati, A Firmansyah, E Trisnawati
Studi Akuntansi Dan Keuangan Indonesia 4 (1), 17-29, 2021
35 2021
Peran leverage sebagai pemoderasi: revaluasi aset tetap, kebijakan dividen, nilai perusahaan
I Salman, A Firmansyah, MR Widyaningrum
Jurnal Magister Akuntansi Trisakti 7 (2), 171-190, 2020
30 2020
Peran perkembangan teknologi pada profesi akuntan dalam menghadapi industri 4.0 dan society 5.0
M Sumadi, R Putra, A Firmansyah
Journal of Law, Administration, and Social Science 2 (1), 56-68, 2022
59 2022
Peran tata kelola perusahaan dalam kinerja operasional dan kinerja pasar di Indonesia
N Damayanti, A Firmansyah
Jurnal Ekonomi 26 (2), 196-212, 2021
47 2021
Peran Transfer Dana Penyesuaian dan Dana Perimbangan Terhadap Peningkatan Belanja Modal Daerah Untuk Menciptakan Quality Spending
I Sumardjoko, A Irwanto
Makalah Simposium Nasional Akuntansi XVIII IAI-KPd. Universitas Sumatera …, 2015
9 2015
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, Arham, Amardianto, RA Qadri, P Wibowo, F Irawan, ...
Heliyon 8, 1-13, 2022
92 2022
Potensi kepatuhan pajak UMKM setelah kenaikan tarif pajak pertambahan nilai: sebuah pendekatan teori atribusi
ST Maretaniandini, R Wicaksana, ZA Tsabita, A Firmansyah
Educoretax 3 (1), 42-55, 2023
47 2023
Praktek Manajemen Laba Di Indonesia: Komite Audit, Komisaris Independen, Arus Kas Operasi
A Firmansyah, IP Sari, T Tjandra, E Trisnawati
Ultima Accounting: Jurnal Ilmu Akuntansi 13 (2), 310-322, 2021
23 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
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
25 2020
Public Service Motivation Dalam Mewujudkan Desa Bebas Stunting: Studi Kasus Desa Mongpok. Sawala: Jurnal Administrasi Negara, 11 (2), 364–374
R Berthanila, A Zainuri, R Mulyasih, A Sururi, R Yulianti
3 2023
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
9 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
5 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
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
35 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
10 2018
Respon investor atas tanggung jawab sosial tata kelola perusahaan di Indonesia: perspektif resource based view
A Firmansyah, W Febrian, PH Jadi, MC Husna, Putri, M Agasta
E-Jurnal Akuntansi 31 (8), 1918-1935, 2021
26 2021
Respon Pasar Atas Pengungkapan Emisi Karbon Di Indonesia: Bagaimana Peran Tata Kelola Perusahaan?
A Firmansyah, PH Jadi, W Febrian, E Fasita
Jurnal Magister Akuntansi Trisakti 8 (2), 2021
34 2021
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
Strategi Peningkatan Ekspor UMKM Indonesia Selama Pandemi Covid-19
A Arham, A Firmansyah
Media Mahardhika 20 (1), 50-68, 2021
23 2021
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
STUDY ON MIXED POLICY OF HAZE POLLUTION CONTROL IN INDONESIA
タタリヤントフィルマン
Waseda University, 2020
0 2020
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 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 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
8 2021
Taxing the Underground Economy: The Case of Indonesia
F Tatariyanto
Journal of Economic and Sustainable Development 5 (27), 2014
19 2014
The association between related party transaction and tax avoidance in Indonesia
P Aryotama, A Firmansyah
AFEBI Accounting Review 4 (2), 117-125, 2019
31 2019
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 determinants of idiosyncratic volatility in Indonesia banking industries
A Firmansyah, P Sihombing, SY Kusumastuti
Jurnal Keuangan Dan Perbankan 24 (2), 175-188, 2020
29 2020
The Development of Households Sanitation in Indonesia: the Year of 2010-2018
Y Munandar
IOP Conference Series: Earth and Environmental Science 399 (1), 012083, 2019
0 2019
The Effect of Bonuses, Cost of Debt, Tax Avoidance, and Corporate Governance on Financial Reporting Aggressiveness: Evidence from Indonesia
AE Jananto, A Firmansyah
International Journal of Innovation, Creativity and Change 7 (5), 280-302, 2019
27 2019
The effect of corporate diversification, customer concentration on tax avoidance in Indonesia
P Aryotama, A Firmansyah
Jurnal Akuntansi dan Bisnis 19 (2), 196-207, 2019
31 2019
The effect of financial reporting quality, debt maturity, political connection, and corporate governance on investment efficiency: evidence from Indonesia
MPA Al 'Alam, A Firmansyah
International Journal of Innovation, Creativity and Change 7 (6), 39-56, 2019
54 2019
The effect of tax avoidance and tax risk on corporate risk
A Firmansyah, R Muliana
Jurnal Keuangan Dan Perbankan 22 (4), 643-656, 2018
58 2018
The effect of tax risk, hedging, income smoothing, and cash flows volatility on firm value
T Novianti, A Firmansyah
Test Engineering and Management 83, 9675 - 9686, 2020
34 2020
THE EFFECTIVITY OF CREDIT FOR BUSINESSES PROGRAM (KUR) DISTRIBUTION IN MALUKU AND MALUKU UTARA PROVINCES IN PERIOD OF 2010-2014
Y Munandar
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam …, 2017
0 2017
The effects of tax avoidance, accrual earnings management, real earnings management, and capital intensity on the cost of equity
AS Febriyanto, A Firmansyah
Jurnal Dinamika Akuntansi 10 (1), 40-50, 2018
31 2018
The Impact of PSAK 73 Implementation On Leases In Indonesia Telecommunication Companies
HJ Saing, A Firmansyah
International Journal of Economics, Business and Accounting Research (IJEBAR …, 2021
24 2021
The impact of the COVID-19 pandemic and fintech adoption on financial performance moderating by capital adequacy
N Sunardi, F Tatariyanto
International Journal of Islamic Business and Management Review 3 (1), 102-118, 2023
86 2023
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), 8-14, 2022
33 2022
The Implications of Local Government Spending Efficiency on the Regional Economic Performance
MH Akhmadi, I Sumardjoko
2nd International Conference on Indonesian Economy and Development (ICIED 2017), 2017
3 2017
THE QUEUING ANALYSIS FOR THE QUAY CONTAINER CRANES OPERATIONS AT THE JAKARTA INTERNATIONAL CONTAINER TERMINAL (JICT)
H Kuntohadi, J Samosir, Y Munandar, MS Udari
Tianjin Daxue Xuebao (Ziran Kexue yu Gongcheng Jishu Ban), 2021
0 2021
The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness
A Firmansyah, W Febrian, TD Falbo
Jurnal Riset Akuntasi Terpadu 15 (1), 11-27, 2022
25 2022
The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency
A Firmansyah, GA Triastie
Journal of Governance and Regulation 9 (3), 8-26, 2020
76 2020
The role of corporate governance on earnings quality from positive accounting theory framework
D Saksessia, A Firmansyah
International Journal of Scientific & Technology Research 9 (1), 808-820, 2020
61 2020
The role of derivative instruments on risk relevance from emerging market non-financial companies
A Firmansyah, W Utami, H Umar, SD Mulyani
Journal of Governance and Regulation/Volume 9 (2), 45-63, 2020
49 2020
The Role of Integrated Reporting in Emerging Market: Earnings Quality and Debt Maturity
PA Pamungkas, A Firmansyah, RA Qadri, A Dinarjito, Z Arfiansyah
Jurnal Manajemen 25 (03), 380-399, 2021
22 2021
The Role Of Prevention Efforts In Association Between Interactional Fairness And Taxpayer Compliances Intentions
RF Pradana, A Firmansyah
International Journal of Scientific & Technology Research 9 (2), 3176-3186, 2020
23 2020
The supervision role of independent commissioner in decreasing risk from earnings management and debt policy
MA Ramadhan, A Firmansyah
Accounting Analysis Journal 11 (1), 31-43, 2022
22 2022
The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
A Firmansyah, Yusuf
ASSETS 9 (1), 61-71, 2020
23 2020
Thin capitalization, transfer pricing aggresiveness, penghindaran pajak
TD Falbo, A Firmansyah
Indonesian Journal of Accounting and Governance 1 (2), 1-28, 2018
177 2018
Transaksi Dengan Pihak Berelasi Dan Praktik Transfer Pricing Di Indonesia
R Sitanggang, A Firmansyah
JURNAL PKN (Jurnal Pajak dan Keuangan Negara) 2 (2), 34-52, 2021
33 2021
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
52 2022
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
Ukuran perusahaan, leverage, risiko saham di perusahaan perbankan
A Parendra, A Firmansyah, DK Prakosa
Dinamika Akuntansi, Keuangan dan Perbankan 9 (2), 119-132, 2020
35 2020
Urgensi Penurunan Ketimpangan Gender Dalam Menanggulangi Kemiskinan di Jawa Timur
R Karlina, Y Munandar
Prosiding Seminar Nasional Penanggulangan Kemiskinan 1 (1), 2021
11 2021
UTILIZATION OF AZZOLA PLANT (AZOLLA PINNATA) AS INCOME EMPOWERMENT OF COMMUNITY INCOME FARMING FISHERIES IN BAROS–SERANG
A Zainuri, E Haryadi, A Firdaus
JURNAL PENGABDIAN VOKASI (JAPESI) 2 (1), 17-24, 2023
0 2023
Volatilitas harga saham: leverage, ukuran perusahaan, pertumbuhan aset
H Rosyida, A Firmansyah, SB Wicaksono
JAS (Jurnal Akuntansi Syariah) 4 (2), 196-208, 2020
88 2020
ヘイズ規制の実効性と政府の財政能力:-インドネシアの実証分析
タタリヤント,フィルマン
環境情報科学論文集 32, 1-6, 2018
0 2018