Income Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia PB Saptono, I Khozen The Indonesian Journal of Accounting Research 24 (2), 2021 | 17 | 2021 |
Questioning Open Government Principle within the Law-Making Process of Omnibus Law in Indonesia I Khozen, PB Saptono, MS Ningsih Soshum: Jurnal Sosial dan Humaniora 11 (2), 143-154, 2021 | 16 | 2021 |
Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis I Khozen, MS Setyowati Cogent Business & Management 10 (2), 2218176, 2023 | 14 | 2023 |
Rekonstruksi Pendekatan Compliance Risk Management di Masa Pandemi dalam Upaya Penguatan Penerimaan Pajak PB Saptono, I Khozen Scientax 3 (1), 105-129, 2021 | 14 | 2021 |
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction PB Saptono, S Hodžić, I Khozen, G Mahmud, I Pratiwi, D Purwanto, ... Informatics 10 (1), 2023 | 13 | 2023 |
Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia PB Saptono, I Khozen Jurnal Borneo Administrator 17 (2), 169-182, 2021 | 13 | 2021 |
Main Issues of Value-Added Tax Dispute in Indonesia: A note from 2019 tax court decrees PB Saptono, I Khozen, C Ayudia Jurnal Kajian Akuntansi 5 (2), 225-242, 2021 | 9 | 2021 |
Regulating Income Tax: Case of Indonesian YouTubers PB Saptono, C Ayudia, I Khozen Varia Justicia 17 (2), 199-215, 2021 | 8 | 2021 |
What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia PB Saptono, I Khozen International Journal of Sociology and Social Policy 43 (11/12), 1190-1217, 2023 | 6 | 2023 |
What Can We Learn from Business Innovation Failure of Uber in Southeast Asian Market? I Khozen, I Setianty, FD Meiriza Inovbiz: Jurnal Inovasi Bisnis 9 (1), 124-132, 2021 | 5 | 2021 |
Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia PB Saptono, I Khozen Jurnal Reviu Akuntansi dan Keuangan 11 (3), 2021 | 4 | 2021 |
Islamic Religious Leaders’ Perception of Tax Obligation in Depok Indonesia A Hendrawan, I Khozen, MS Setyowati, AH Saragih Journal of Islamic 4 (21), 30-40, 2019 | 4 | 2019 |
Obedience to Uli’l-Amr and tax compliance: Islamic scholarly perceptions PB Saptono, I Khozen, F Jie Journal of Islamic Thought and Civilization 13 (1), 103-118, 2023 | 3 | 2023 |
How Should Taxpayers Respond the Tax Authority Supervision? PB Saptono, II Khozen Jurnal Analisis Bisnis Ekonomi 19 (2), 133-149, 2021 | 3 | 2021 |
Local Government Taxing Power for Digital Consumption: A Case Study of Hotel, Restaurant, and Entertainment Taxes in Indonesia PB Saptono, I Khozen, S Hodžić Lex localis 21 (4), 1141-1165, 2023 | 2 | 2023 |
Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya terhadap Administrasi Pajak PB Saptono, I Khozen Accounting Management Journal Of Cakrawala (JAMC) 30 (1), 2023 | 2 | 2023 |
Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation PB Saptono, G Mahmud, F Salleh, I Pratiwi, D Purwanto, I Khozen Economies 12 (5), 97, 2024 | 1 | 2024 |
Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study PB Saptono, G Mahmud, I Pratiwi, D Purwanto, I Khozen, MA Aditama, ... Sustainability 15 (14), 10915, 2023 | 1 | 2023 |
Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia? PB Saptono, I Khozen AKRUAL: Jurnal Akuntansi 14 (1), 17-29, 2022 | 1 | 2022 |
Enhancing Taxpayer Compliance Through Fiscal Transparency, Participation and Accountability: Insights from Key Figures of Islamic Boarding Schools in Depok City PB Saptono, I Khozen ISRA International Journal of Islamic Finance 16 (2), 20-44, 2024 | | 2024 |