Fany Inasius, S.E., M.M., M.B.A., BKP.

Fany Inasius is an academic and researcher in the fields of accounting and taxation, affiliated with Bina Nusantara University. His scholarly work demonstrates a strong focus on tax compliance, public policy, and the integration of digital systems in taxation practices. With an established publication record and a growing citation impact across national and international indexing platforms, he actively contributes to advancing knowledge in taxation and accounting within both academic and practical contexts. 

His research primarily centers on taxpayer behavior and compliance, particularly in the context of Indonesia’s evolving tax system. He has conducted extensive studies on tax compliance following the implementation of tax amnesty policies, as well as on the determinants of compliance among small and medium-sized enterprises (SMEs) and e-commerce traders. These works highlight his interest in understanding how regulatory frameworks, behavioral factors, and economic conditions interact to influence taxpayer compliance. 

In addition, Fany Inasius has explored the role of digital transformation in taxation, including the implementation of electronic tax systems such as e-filing and their impact on compliance behavior. Her research reflects the growing importance of digital infrastructure in improving efficiency, transparency, and accessibility within tax administration systems. He also contributes to discussions on administrative discretion in taxation, emphasizing the role of policy design and governance in shaping tax outcomes. 

Beyond taxation, his academic work extends to interdisciplinary research areas, including financial technology and cryptocurrency, as reflected in studies on alternative coins and market capitalization as part of financial education in Indonesia. He has also participated in large-scale international collaborative research projects examining behavioral and psychological aspects of higher education students, particularly in digital learning environments and global contexts. These contributions demonstrate his ability to engage in cross-disciplinary research at the intersection of accounting, technology, and behavioral science. 

With a consistent trajectory of scholarly output and an h-index reflecting sustained research impact, Fany Inasius continues to develop his research at the intersection of taxation, digital systems, and public policy. His work is characterized by a balance between empirical rigor and practical relevance, aiming to support more effective tax systems, enhance compliance, and contribute to informed policymaking in an increasingly digital and data-driven economic environment. 

DEGREE 

• Master of Management (International Management), MM University of Indonesia, Indonesia (2008) 

• Bachelor’s degree in accounting, Merdeka University Malang, Indonesia (1989) 

KEY RESEARCH AREAS 

• Taxation & Tax Compliance  

• Digital Tax Systems & E-Filing  

• Accounting Information Systems  

• Financial Behavior & Compliance  

• Digital Economy & Cryptocurrency  

• Education & Technology in Accounting