Ka Tiong, S.Kom., M.Ak.

Ka Tiong is an academic and researcher in the field of accounting, with a particular focus on taxation, tax compliance, and the development of digital tax systems. Affiliated with Bina Nusantara University, his scholarly work reflects an emerging contribution to accounting research, particularly within the Indonesian context, as evidenced by his publications indexed in national academic databases.

His research primarily centers on corporate taxation and compliance behavior. He has conducted empirical studies examining the determinants of tax avoidance, including firm size, profitability, leverage, and sales growth, particularly within publicly listed companies in Indonesia. These works highlight his analytical approach in understanding how corporate financial characteristics influence tax strategies and regulatory compliance.

In addition, Ka Tiong has contributed to research on tax policy implementation and its impact on small and medium-sized enterprises (SMEs), including studies on the application of Government Regulation No. 46 of 2013 and its implications for taxpayer compliance. His work emphasizes the importance of regulatory frameworks in shaping taxpayer behavior and supporting broader fiscal policy objectives.

He has also been involved in research exploring the transformation of tax information systems, including the implementation of financial information access systems (such as ASIK) and procedures related to taxpayer asset confiscation. These studies reflect his interest in the role of digitalization and institutional mechanisms in enhancing the effectiveness, transparency, and enforcement of taxation systems.

With a research trajectory that integrates taxation, corporate financial behavior, and digital system development, Ka Tiong continues to develop his academic work at the intersection of accounting, public policy, and information systems. His approach combines empirical analysis with practical relevance, aiming to contribute to improved tax compliance, more effective tax administration, and the advancement of accounting knowledge in an increasingly digital and data-driven economic environment.

KEY RESEARCH AREAS

• Taxation & Digital Tax Compliance
• Sustainability, ESG & Performance Analysis
• Tax Literacy & Public Education
• Electronic Taxation Systems (e-Filing & e-SAMSAT)
• Bibliometric Research in Accounting