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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis International Journal of Economics, Accounting, and Management
Claudia W.M Korompis
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation Claudia Wanda Melati Korompis; Olivia Yulieta Megi Sardjono; Diana Nova Lintong
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16823

Abstract

This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected through in‑depth, semi‑structured interviews with tax consultants who had direct experience in handling SP2DK and audit cases under the Coretax. All interviews were audio‑recorded, transcribed verbatim, and anonymised to protect participant confidentiality. The transcribed data were analysed using thematic analysis, following the six‑phase procedure proposed by Braun & Clarke (2006). To facilitate systematic coding and theme development, the software Taguette was employed. The implementation of Coretax transforms the mechanism of SP2DK and audit risk mitigation through three main pathways. First, automatic validation and integrated reconciliation features enable tax consultants to perform pre-filing data checks, thereby preventing technical errors at the outset. Second, NIK-based transparency ensures that all transactions are recorded by the tax authority, creating a deterrent effect on non-compliant taxpayers. Third, the integration of SP2DK into the Coretax dashboard accelerates consultant responses because the basis of the tax authority's inquiry is immediately visible.
Pengaruh capital structure, firm size dan profitability terhadap firm value pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2021-2024 Sengkey, Michael; Wokas, Heince R. N.; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.453

Abstract

Firm value reflects the market's perception of corporate performance and prospects, influenced by various financial decisions; however, empirical evidence on the direction and consistency of these effects remains inconclusive, particularly among highly liquid companies. This study aims to examine the effect of capital structure, firm size, and profitability on firm value in LQ-45 index companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative associative approach was employed using secondary data derived from annual financial reports. Samples were selected through purposive sampling, yielding 26 companies from a population of 45, resulting in 75 valid observations after outlier screening. Data were analyzed using multiple linear regression. The findings indicate that capital structure has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and profitability has a significant positive effect on firm value. Simultaneously, all three variables significantly influence firm value. These findings support signalling theory, suggesting that corporate financial decisions serve as signals to investors, and imply that management must balance asset expansion with improved operational effectiveness to optimize firm value.
Co-Authors Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gerald William Sanger Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit HALIM, Maria Monica Angela Haris, Chadijah Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh Hendrik Manossoh Hendrik Manossoh, Hendrik Herman Karamoy Hosang, Mauren I Dewa Ayu Kristiantari I Dewa Ayu KRISTIANTARI I Dewa Kristiantari Jan, Radlyah Hasan Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. Sondakh Jullie J. SONDAKH JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Mintardjo, Christoffel Mardy Oktarisa Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Ogi, Imelda W. J. Olivia Y. M. Sardjono Olivia YM Sardjono Olivia Yulieta Megi Sardjono Poluakan, Angely Agnes Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rianto, Tribrata Putra Rorong, Ita Pingkan Fasnie Rumawas, Alda Gabriela Runa, Yesika Sardjono, Olivia YM Selpiana Bonte SENDUK, Adalee Sengkey, Michael Sipolo, Gerall Henry Stanly W Alexander Suindari, Ni Made Sumilat, Milan Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh