Sebastian Prasetya Kresnandita, S.E., M.Akt., Ak., CA., CPA.

Sebastian Prasetya Kresnandita is an academic and accounting professional specializing in taxation, financial accounting, auditing, and financial reporting. His academic interests focus on the application of accounting principles, taxation systems, and financial reporting practices to improve organizational accountability and regulatory compliance. Through his teaching and research activities, he contributes to the development of accounting and taxation knowledge within higher education and professional practice.

A significant portion of his scholarly work focuses on taxation and digital tax administration. His research examines taxpayers’ satisfaction with the electronic tax reporting (e-Filing) system, providing empirical evidence on the factors influencing user acceptance and the effectiveness of digital taxation services. His work highlights the growing importance of technology adoption in supporting efficient tax administration and taxpayer compliance.

In addition to taxation, Sebastian has professional expertise in accounting, auditing, and financial reporting. His academic background and professional certifications reflect his commitment to maintaining high standards of accounting practice while supporting the integration of professional competencies into accounting education.

Through his academic and professional activities, Sebastian continues to contribute to the advancement of accounting education by promoting ethical practices, professional competence, and the effective implementation of accounting and taxation systems in response to evolving business and regulatory environments.

KEY RESEARCH AREAS

• Taxation
• Financial Accounting
• Auditing
• Financial Reporting