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Verani Carolina
Universitas Kristen Maranatha
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PENGARUH DIGITAL TAXATION (E-FILING, E-BILLING DAN E-FAKTUR) TERHADAP KEPATUHAN WAJIB PAJAK Eddy, Endah Purnama Sari; Carolina, Verani; Jovi, Christian
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.677

Abstract

Peningkatan kepatuhan wajib pajak dari tahun ke tahun terus diharapkan oleh pemerintah. Seiring berjalannya waktu, teknologi digital juga terus mengalami kemajuan. Direktorat Jenderal Pajak (DJP) meluncurkan teknologi e-System (Electronic System) dalam upaya mengembangkan layanan perpajakan dengan kualitas yang lebih tinggi serta mempermudah pengawasan terhadap kepatuhan wajib pajak, diantaranya adalah e-Filing, e-Billing, dan e-Faktur. Penelitian ini bertujuan untuk memahami dan mengkaji pengaruh digital taxation (e-Filing, e-Billing, dan e-Faktur) terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode survei dengan jumlah 100 responden yang mewakili 61.419 wajib pajak di Kota Bandung Kecamatan Bandung Kidul dan menerapkan teknik statistik inferensial dalam menganalisis datanya. Hasil penelitian ini menunjukkan bahwa digital taxation (e-Filing, e-Billing, dan e-Faktur) berpengaruh terhadap kepatuhan wajib pajak.
CARBON TAX PRACTICE IN THE TRANSPORTATION SECTOR : OPPORTUNITIES AND CHALLENGES IN INDONESIA Indah Puspasari; Verani Carolina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7434

Abstract

This study examines the implementation of carbon taxation in Indonesia’s transport sector by analyzing its opportunities and challenges through a qualitative method using literature review and secondary data analysis. The research highlights the urgency of emission reduction, as transportation contributes approximately 23% of Indonesia’s total emissions, primarily from land-based vehicles. The methodology involves a comparative policy analysis and revenue projection using Holt's Linear Exponential Smoothing. The findings reveal that direct carbon taxes, as adopted in Sweden and Japan, provide greater revenue certainty but impose higher economic burdens. In contrast, emissions trading schemes (ETS), as implemented in South Korea and Singapore, are more flexible and market-driven but result in lower and less predictable revenues. Simulation results estimate that direct carbon taxation in the transport sector could generate approximately IDR 29.97 trillion between 2025 and 2030, while ETS may yield only around IDR 13.60 trillion. The study concludes that a phased, equitable, and well-targeted carbon tax policy—combined with strengthened institutional capacity, public education, and infrastructure development—can support Indonesia's climate goals while balancing social equity and economic growth.
TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY Verani Carolina; Endah Purnama Sari Eddy
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hpcfbj16

Abstract

This study examines the effect of tax avoidance on corporate risk. Next, the moderating effect of executive characteristics and gender diversity is investigated in this association. The study examined Indonesia’s nonfinancial listed companies, collecting a sample of 265 observations during 2020-2024. Hypotheses were tested using moderated regression with panel data. It was found that companies that avoid taxes aggressively have a higher level of corporate risk. The presence of risk-averse executive characteristics and women weakens the effect of tax avoidance on corporate risk. This research contributes by providing the latest references regarding Indonesian tax avoidance behavior that poses risks to companies and encouraging companies in Indonesia to be aware of the importance of executive characteristics and gender diversity. 
Does Board Gender Diversity Moderate The Impact of Financial Distress on Tax Avoidance? Manuella, Livia; Carolina, Verani
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.83299

Abstract

This study aims to analyze the role of gender in moderating the effect of financial distress on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This study used a quantitative method with a secondary data approach obtained from the company's financial statements. 156 samples from a total of 650 companies in the primary consumption sector in 2019-2023 were analyzed using the panel data moderated regression method. The results showed that financial distress has a significant effect on tax avoidance. Companies that are struggling financially are often also more likely to avoid paying taxes. Gender has been shown to play a role in the connection between financial distress and tax avoidance. Having female directors can reduce the effect of financial distress on tax avoidance, as female directors tend to be risk averse. The implications of this study suggest that increasing the proportion of women in the board of directors can be one of the effective strategies in improving tax compliance and corporate financial transparency. Therefore, the government and relevant authorities may consider implementing policies that encourage gender diversity at the board of directors level. The novelty of this study is the use of gender as a moderating variable with the latest time period, offering valuable insights and contributing to the latest literature on gender, financial distress, and tax avoidance.
DOES GOOD CORPORATE GOVERNANCE MODERATE THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE? Fransisca Natalia Lase; Verani Carolina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 02 (2026): Accruals Edisi September 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i02.1723

Abstract

This study investigates the moderating role of Good Corporate Governance (GCG) in the relationship between tax avoidance and firm value. The study focuses on non financial companies listed on the Indonesia Stock Exchange (IDX) between 2021-2025. The sampling technique applied purposive sampling based on specific criteria, and the study employs secondary data from annual reports and governance scores. Moderated Regression Analysis (MRA) with EViews is used to test the hypotheses and examine whether GCG strengthens or weakens the effect of tax avoidance on firm value. This methodological approach allows for a comprehensive evaluation of the interaction between tax avoidance, governance quality, and firm performance. The results show that tax avoidance significantly affects firm value, while Good Corporate Governance moderates this relationship by reducing agency conflicts and reputational risks. Strong governance practices enhance investor confidence and sustain firm value creation. This research contributes to clarifying inconsistent findings in prior studies and emphasizes the importance of governance mechanisms in balancing tax efficiency with long-term firm value.
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Susilawati Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Fransisca Natalia Lase Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Indah Puspasari Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Manuella, Livia Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy