Article Per Year (5 Year)
p-Index From 2021 - 2026
1.006
P-Index
This Author published in this journals
All Journal JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Penelitian Manajemen Terapan (Penataran) DFAME Digital Financial Accounting Management Economics Journal Perwira Journal of Economics and Business (PJEB)
Purwantini, Heni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : DFAME Digital Financial Accounting Management Economics Journal

 1 
Risk-Based Tax Compliance: Analisis Penerapan Manajemen Risiko dalam Pengelolaan Kewajiban Pajak Perusahaan Purwantini, Heni; Hasibuan, Reza Rahmadi
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.322

Abstract

This study examines the implementation of risk management in corporate tax obligations using a risk-based tax compliance approach. Companies face complex transactions, regulatory changes, and intensified tax oversight, increasing the potential for reporting errors. The study employs a qualitative exploratory method, including in-depth interviews, observations, and internal document analysis, to understand risk identification, mapping, mitigation, and internal control processes. Findings indicate that companies systematically identify risks, use risk matrices to prioritize control measures, and strengthen mitigation procedures through multilayer verification and digital technology utilization. Internal coordination, structured documentation, and employee training are key factors in successful implementation. The application of risk management not only reduces audit findings and reporting errors but also fosters a sustainable compliance culture. This study contributes theoretically by expanding the literature on risk-based tax compliance and provides practical implications for companies to develop adaptive and systematic compliance strategies.
Co-Authors Destin Alfianika Maharani Hasibuan, Reza Rahmadi Hasirun Joko Mustofa, Sidiq Ali Sari, Cita Akhmalia Sari, Meliana Cintia Sulaeman, Maman