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Lukinta, Susiana
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Economics, Econometrics & Finance Social Sciences

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Sinergi Akuntansi dan Teknologi untuk Menurunkan Agresivitas Pajak Pane, Zulfikar Ikhsan; Lukinta, Susiana; Valensia, Regina
Jurnal Akuntansi Vol 15 No 2 (2026): Agustus 2026 - Januari 2027
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i2.2405

Abstract

This study seeks to integrate the fields of accounting, information technology, and taxation in response to the increasingly widespread adoption of technology in business organizations. It examines the relationships among technological capital, IT governance, and tax aggressiveness. The objective is to determine whether technological capital and IT governance can minimize tax aggressiveness. Using 66 firm-year observations from companies in consumer non-cyclicals sector, the findings reveal that IT governance plays a significant role in reducing tax aggressiveness. These results suggest companies should strengthen the information technology governance section in their annual reports as part of their commitment to transparency. Furthermore, tax consultants can play an important role in supporting and optimizing the digital transformation initiatives undertaken by companies.
Co-Authors Valensia, Regina Zulfikar Ikhsan Pane