Elisa Tjondro

Petra Christian University

Tujuan literasi keuangan tentang konsep menabung diberikan kepada anak-anak dan remaja di panti asuhan Sola Gratia adalah untuk mengajarkan mereka pentingnya memahami cara menabung uang yang dihasilkan dari penjualan karya kreatif mereka. Sangat penting bagi anak-anak dan remaja untuk mengontrol perilaku konsumtif ini sejak usia dini, sehingga mere...

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprise...

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax servi...

The study aims to explain the effect of the pandemic reporting period, non-executive board, audit committee, and family ownership on increasing human rights disclosure. The pandemic of COVID-19 has created an economic pandemonium globally, including in Indonesia. Indonesia's independent agency of the FSA issued a public notice in March 2020, extend...

The purpose of this study is to investigate the salient factors that influence Indonesian cryptocurrency owners in making their investment decision. This study employs intergroup bias, subjective norms, overborrowing, and spending control to explain cryptocurrency investment behavior. The questionnaire was collected from 309 respondents from the fi...

The objective of this research is to explain the effect of human rights disclosure, independent commissioners, and family ownership on firm value. We also analyzed descriptively human rights disclosures for three periods, which is from 2017-2019, in Indonesia. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the d...

The objective of this research is to explain the effect of human rights disclosure, independent commissioners, and family ownership on firm value. We also analyzed descriptively human rights disclosures for three periods, which is from 2017-2019, in Indonesia. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the d...

The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, basic industry and chemical, miscellaneous industry, and consumer goods sectors for 2015 – 2019....

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regressio...

The aim of this study is to explain the board interlock association on high-tech firm performance in three growth ASEAN countries. The research samples were 109 high-tech listed manufacturing firms, consisting of 38 Indonesian firms, 37 Malaysian firms, and 34 Thai firms in the 2015-2018 period. The study used panel regression analysis. The researc...

Pemahaman mengenai pengelolaan keuangan desa tidak menjadi otonomi dari perangkat desa itu sendiri. Institusi pendidikan sebagai penyedia tenaga terampil menjadi bagian yang wajib memahami implementasi akuntansi desa dalam sistem keuangan desa. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat, maka dilakukan pelatihan bagi kelompok guru...

This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation...

Tujuan penelitian adalah meneliti pengaruh corporate social responsibily (CSR) terhadap penghindaran pajakdengan kepemilikan keluarga sebagai variabel moderasi. Penelitian ini mencoba membandingkan dua indikator CSR, yaitu CSR disclosure dan CSR award, dan menguji pengaruhnya terhadap penghindaran pajak. Berikutnya penelitian ini juga menguji apaka...

This is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indo...

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be n...

This study intends to prove the different perception ethics of tax evasion from the viewpoints of two groups of society coming from two types of cities in Indonesia: Surabaya as an emerging economy-new city and Bitung as a developed economy-new city. Different levels of urban development contribute to the different perceptions of tax evasion. The s...

The purpose of this research is to test the dominant factors that affect satisfaction and tax morale from the perspective of tax consultants and contractors in Indonesia. The factors are the religious commitment, trust to the government agency, the democratic system, perception of other taxpayers. The sample of respondents is 60 tax consultants and...

Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis . Sampel penelitian...

This study uses bank loan data to examine the effect of (political tie) between the company and the government to on the assessment of companies financial leverage and profitability in the bank lending decisions in Indonesia. The numbers of samples are 1465 observations. This study uses moderated regression analysis (MRA). The study finds that a po...

This research intends to know the influence of the level of assurance, CPA firm's reputation, aspirant debitor's capital structure and bank size on bank loan decisions. The applied regression technique used to solve this problem are Chi-square test, Friedman test and Regression with the help of software SPSS 10th version. This research's results pr...