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p-Index From 2020 - 2025
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All Journal TOFEDU: The Future of Education Journal
Fajriyati, Sausan
Unknown Affiliation
Education Languange, Linguistic, Communication & Media Mathematics Other

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The Bibliometric Analysis of Fraud Reporting: Scientific Publications from 2019 to 2024 Fajriyati, Sausan; Yusuf, Muhammad
The Future of Education Journal Vol 4 No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i1.365

Abstract

This study aims to analyze the development of scientific publications related to fraud reporting during the period of 2019–2024. Using a quantitative method based on a bibliometric study approach, data was collected from the Scopus database with the keywords "fraud" and analyzed using R Studio and VOSviewer software. The results indicate that 666 documents were published, involving 1,828 authors from 81 countries. The United States emerged as the country with the highest publication contribution, followed by Indonesia. The analysis shows that the topic of fraud reporting is closely associated with key terms such as fraud detection, corporate governance, blockchain, and financial reporting, which are strongly connected in the global research network. Keyword and trend visualization indicate a growing focus on modern technology, corporate governance, and the role of whistleblowing. This study provides a comprehensive insight into the development of fraud reporting research while identifying research gaps that can serve as references for future studies.
Tax Management of Related Parties: A Literature Review on Transfer Pricing Practices and Regulations in Indonesia Fajriyati, Sausan; Nurfalah, Sunita; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.536

Abstract

Transfer pricing practices have become a central focus in international taxation as a common tax planning strategy employed by multinational corporations. In Indonesia, regulations related to transfer pricing have undergone significant developments in an effort to align with international standards. Through a comprehensive analysis of recent literature, this article examines tax management concerning related party transactions, focusing on three main aspects: the concept of related parties in taxation, tax regulations on intercompany transactions, and fair price determination mechanisms. The main findings indicate that although Indonesia's transfer pricing regulations have adopted OECD standards, their implementation still faces challenges such as limited comparable data and the complexity of related party transactions. This article also identifies effective strategies in tax management for related parties, including the application of Advance Pricing Agreements (APA) and comprehensive transfer pricing documentation.
Co-Authors Indra Pahala Muhammad Yusuf Nurfalah, Sunita Wahono, Puji