INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Vol. 1 No. 12 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)

TAXATION, ACCOUNTING AND BUSINESS ASPECTS OF CORPORATE RESTRUCTURING IN THE FORM OF QUASI REORGANISATION

Fitriana Fitriana (Universitas Sangga Buana, Bandung-Indonesia)
Alexandre de Sousa Guterres (Universidade da Paz, Timor Leste)
Eko Nugroho Aditiya Utama Putra (Universitas Sangga Buana, Bandung-Indonesia)
Vip Paramarta (Universitas Sangga Buana, Bandung-Indonesia)
Kosasih (Universitas Sangga Buana, Bandung-Indonesia)



Article Info

Publish Date
17 Feb 2026

Abstract

Quasi reorganisation is a corporate restructuring process that involves comprehensive adjustments in taxation, accounting and business strategy aspects to address financial issues and improve operational performance. The process requires strategic financial management and adjustment of accounting practices to reflect a more accurate economic position post-restructuring. In the context of taxation, quasi reorganisation makes use of tax provisions to optimise tax burden and strengthen cash flow, while in accounting, the process involves the reassessment of assets and liabilities and the presentation of transparent financial statements. From a business perspective, restructuring demands revision of strategies and operational models to improve competitiveness and market position. The main objectives of quasi reorganisation are to strengthen the financial and operational structure of the company, ensure long-term sustainability, and increase value for stakeholders. This study analyses how the effective integration of taxation, accounting, and business strategy in quasi reorganisation can be the key to successful corporate restructuring.

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Journal Info

Abbrev

IJEFE

Publisher

Subject

Economics, Econometrics & Finance

Description

INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) is a scientific journal that publishes articles in the field of Business and finance that contain conceptual ideas in the fields of Economics, Accounting, Management, Business and finance. The scope is Human Resource Management, Marketing ...