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All Journal Journal of Creative Power and Ambition (JCPA) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Surya Anugrah
Universitas Negeri Jakarta, Indonesia
Economics, Econometrics & Finance

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THE ROLE OF TAX ACCOUNTING IN DETECTING TAX RISKS IN CORPORATE FINANCIAL REPORTS Eka Septariana Puspa; Windy Permata Suyono; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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This research aims to examine the role of tax accounting in detecting tax risks in company financial reports through a literature review approach. In a business environment that is increasingly complex and tightly regulated by tax regulations, tax risk has become a strategic issue that needs to be monitored carefully. Tax accounting not only functions as a tool for recording tax transactions, but also as an analytical instrument capable of identifying potential non-compliance, gaps between commercial and fiscal profits, as well as tax avoidance practices. This research highlights several forms of tax risk such as compliance risk, interpretation risk, and litigation risk, as well as their indicators in financial statements, including significant temporary differences and deferred tax items. The results of the study show that tax accounting plays a key role in building an early detection system for tax risks through reporting transparency and analysis of fiscal information. Thus, tax accounting becomes an integral part of company risk management and contributes to improving the quality of financial reports and compliance with applicable tax regulations.
THE INFLUENCE OF CREATIVE ACCOUNTING PRACTICES ON THE RISK OF TAX AUDITS BY THE DIRECTORATE GENERAL OF TAXES Surya Anugrah; Windy Permata Suyono; Eka Septariana Puspa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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This research aims to examine the influence of creative accounting practices on increasing the risk of tax audits by the Directorate General of Taxes (DJP) through a systematic literature review approach. Creative accounting, although not necessarily against the rules, is often used to embellish financial reports and aggressively reduce tax burdens. Practices such as manipulating revenue recognition, setting costs, using derivative instruments, and transfer pricing have the potential to give rise to suspicious financial indicators, such as unreasonable profit margins and significant differences between fiscal and commercial profits. DGT responded to this phenomenon by implementing a risk-based monitoring system, digitizing reporting, and utilizing third party data to increase the accuracy of inspection selection. The results of the study show that the more complex and aggressive the creative accounting practices used, the higher the possibility of taxpayers becoming the object of audit, so education and strengthening integrity in financial reporting and taxation is needed.
THE RELATIONSHIP BETWEEN FINANCIAL REPORTING AGGRESSIVENESS AND TAX AUDIT RISK IN PUBLIC COMPANIES Windy Permata Suyono; Eka Septariana Puspa; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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This research aims to examine the relationship between financial reporting aggressiveness and tax audit risk in listed companies through a literature review approach. Aggressive financial reporting is a strategy used by companies to manipulate accounting numbers in order to achieve certain goals, including tax avoidance. This strategy has the potential to increase the risk of a tax audit because striking differences between commercial and fiscal financial statements may trigger the attention of tax authorities. Through a systematic review of various previous studies, it was found that the majority of research shows a positive relationship between these two variables, although the results vary depending on the institutional context, quality of governance, and company characteristics. This research also identified gaps in the literature, especially regarding the lack of studies in developing countries such as Indonesia and the lack of integration between accounting and tax perspectives.
Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study Septi Nurmalita; Dwi Handarini; Eka Septariana Puspa; Surya Anugrah; indy Permata Suyono; Rindi Lestari Suci Sofiyana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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This study investigates the effectiveness of the Card Exchange and Knowledge Tour, a structured collaborative active learning protocol, in improving conceptual understanding of Indonesian Financial Accounting Standards (PSAK) among undergraduate accounting students at a public university in Indonesia. Using a pre-experimental one-group pretest–posttest design involving 29 matched pairs, raw Google Form response data were independently cleaned, scored, and analyzed using paired-samples t-tests, Wilcoxon signed-rank tests, and effect size estimation, while proportion-correct metrics ensured comparability across a 12-item pre-test and an 18-item post-test. The findings indicate that students' scores improved significantly from 73.3% to 82.0% [t(28) = 2.924, p = .007; W = 63.5, p = .013], with a medium effect size (Cohen's d = 0.543; r = 0.460), exceeding typical benchmarks for single-session active learning interventions. Students also demonstrated significant improvements in learning confidence (p < .001) and perceived ability to apply accounting standards (p = .008), while the perception instruments exhibited strong internal consistency (α = .785–.862). Theoretically, the protocol simultaneously activates social constructivism, retrieval practice, and peer instruction, generating synergistic learning gains without requiring technological mediation. Practically, it provides accounting educators with an accessible, evidence-based alternative to technology-dependent instructional approaches, making it particularly suitable for institutions with limited digital infrastructure. The novelty of this study lies in integrating card-based learning, structured station rotation, and reciprocal peer questioning into a single theoretically grounded, multi-mechanism instructional protocol, an approach that has not previously been empirically examined in accounting standards instruction, particularly within the context of Indonesian PSAK education.
Co-Authors Dwi Handarini Eka Septariana Puspa indy Permata Suyono Rindi Lestari Suci Sofiyana Septi Nurmalita Windy Permata Suyono