Garuda - Garba Rujukan Digital

Alief Ramdan

Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta, Indonesia

Author-ID : 3316215

Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document

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Articles

Analisis Pemeriksaan dalam Meningkatkan Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2016-2018 Adriani Adriani; Alief Ramdan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.

Behavioral Nudging and Financial Reporting Integrity: A Systematic Literature Review in Accounting and Management Rommy Wijaya; Eko Supriyanto Hadi; Ririn Widyastuti Wulaningsih; Alief Ramdan; Winda Wulandari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23648

This study synthesizes and critically evaluates the development of research on behavioral nudging and financial reporting integrity through a Systematic Literature Review (SLR) of 33 Scopus-indexed peer-reviewed articles published between 2021 and 2026. Guided by the PRISMA 2020 protocol (Page et al., 2021), the selected studies were analyzed using the Theory-Context-Method (TCM) framework to identify theoretical developments, contextual patterns, methodological tendencies, and emerging research opportunities. The findings reveal that research in this field has evolved from a predominantly technical and compliance-oriented perspective toward a broader interdisciplinary understanding that integrates behavioral science, corporate governance, and digital transformation. The synthesis further demonstrates that financial reporting integrity should be understood as a multidimensional organizational construct jointly shaped by behavioral interventions, governance structures, and digital capabilities rather than by technical compliance alone. This review contributes in three important ways. Theoretically, it develops an integrated conceptual perspective that reconciles fragmented streams of accounting, governance, and behavioral research. Methodologically, it demonstrates the value of combining the PRISMA 2020 protocol with the TCM framework to produce a transparent and interpretive synthesis of interdisciplinary literature. Practically, the findings provide actionable insights for managers, auditors, and policymakers by highlighting the importance of integrating behavioral design principles with governance mechanisms and digital reporting systems to strengthen transparency, accountability, and financial reporting integrity. Finally, the review identifies future research directions emphasizing theoretical integration, contextual diversification, and methodological advancement

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