آینده‌پژوهی پیشران‌های مؤثر بر پیاده‌سازی استاندارد حسابداری مالیات بر درآمد

Aji, A. K., Permadana, I., & Firmansyah, A. (2024). Optimizing Provincial Tax Compliance: Implementing Good Corporate Governance Pillars. Educoretax, 4(10), 1304-1322. https://doi.org/10.54957/educoretax.v4i10.1184

Alborov, G. R., Ostaev, G. Y., Dzhikiya, M. K., & Murina, E. V. (2025). Foresight in Management Accounting: A Look into the Future for Decision-Making. Accounting in Agriculture(3), 178-190. https://doi.org/10.33920/sel-11-2503-03

Alshaer, S. A. (2024). A SEM-Artificial Neural Network Analysis to Examine the Role of Strategic Foresight on Organizational Success. Journal of Intelligence Studies in Business, 13(3), 55-70. https://doi.org/10.37380/jisib.v13i3.1186

Behshour, E., Sedighi, R., Shokrkhah, J., & Ghorbanizadeh, V. (2024). Examining the Challenges of Implementing the Income Tax Accounting Standard Using Thematic Analysis. Accounting and Social Interests, 14(3), 223-262.

Chen, X., Hu, Z., & Wang, C. (2024). Empowering Education Development Through AIGC: A Systematic Literature Review. Education and Information Technologies, 29(13), 17485-17537. https://doi.org/10.1007/s10639-024-12549-7

De Vito, A., Hillmann, L., Jacob, M., & Vossebürger, R. (2025). Do Personal Income Taxes Affect Corporate Tax-Motivated Profit Shifting? Journal of Accounting and Economics, 79(2-3), 101758. https://doi.org/10.1016/j.jacceco.2024.101758

Floropoulos, S., Tsipouridou, M., & Spathis, C. (2024). Book-Tax Conformity and Earnings Management: A Research Agenda. Journal of International Accounting, Auditing and Taxation, 54, 100603. https://doi.org/10.1016/j.intaccaudtax.2024.100603

Kishita, Y., Höjer, M., & Quist, J. (2024). Consolidating Backcasting: A Design Framework Towards a Users' Guide. Technological Forecasting and Social Change, 202, 123285. https://doi.org/10.1016/j.techfore.2024.123285

Korac, S., Moser-Plautz, B., Müller, S., & Saliterer, I. (2024). Predictors of Change Outcomes in Mandated Change: Unpacking the Outcome Triangle. Public Management Review, 27(6), 1533-1562. https://doi.org/10.1080/14719037.2023.2299931

Kristóf, T. (2024). Development Tendencies and Turning Points of Futures Studies. European Journal of Futures Research, 12(1). https://doi.org/10.1186/s40309-024-00231-7

Kumar, J., Rani, G., Rani, M., & Rani, V. (2025). What Factors Influence Individuals' Behavior in Engaging in Income Tax Evasion? An Investigation Using SEM and fsQCA. Asian Review of Accounting, 33(4), 609-628. https://doi.org/10.1108/ARA-06-2024-0184

Musa, C. I. (2024). Organizational Behavior Factors in the Implementation of Regional Financial Accounting Systems. Economics and Business Journal, 2(5), 463-468. https://doi.org/10.47353/ecbis.v2i5.155

O'G'li, S., O'G'li, K., & Ozodbek, T. (2024). Comparative Analysis of Global Tax Regulations and Corporate Financial Reporting Practices. International Journal of Business Diplomacy and Economy, 3(5), 192-197. https://doi.org/10.51699/ijbde.v3i5.191

Radebe, N., Sefora, R., Nemaduvhetshewe, C. N., & Karbelkar, M. (2025). From Strategy to Success: The Path to Financial Resilience Through Strategic Foresight in Mining SMEs. International Journal of Business Ecosystem & Strategy, 7(3), 1-17. https://doi.org/10.36096/ijbes.v7i3.829

Sitorus, L. M., & Febrianto, S. (2024). The Dynamics of Implementing Sustainability Accounting Standards in Improving Financial Transparency and Accountability. Geoforum, 119-129. https://doi.org/10.30598/geoforumvol3iss2pp119-129

Su, Y., & Lu, W. (2025). The Impact of Enterprise Income Tax on Firm Export: Evidence from Income Tax Revenue-Sharing Reform in China. Economic Analysis and Policy, 86, 1137-1158. https://doi.org/10.1016/j.eap.2025.04.032

Sulistyowatie, S. L., & Pahlevi, R. W. (2024). Implementasi Good Corporate Governance, Whistleblowing System dan Risiko Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Journal of Economics, Business, Accounting and Management, 1(2), 99-110. https://doi.org/10.61476/bs97xt84

Tamburaka, S., & Dali, N. (2024). Enhancing Public Financial Transparency Through the Integration of Taxation, Accounting, and Social Welfare Systems. Khazanah Sosial, 6(3), 551-567. https://doi.org/10.15575/ks.v6i3.40419

Thompson Coon, R., Vataja, K., & Parkkonen, P. (2024). Fusing Foresight and Futures Thinking for a New Transformative Evaluation Paradigm. New Directions for Evaluation, 2024(182), 91-101. https://doi.org/10.1002/ev.20607

Wang, J., Chen, J., Yeoh, W., & Chen, J. (2026). Transforming Financial Reporting: A Systematic Literature Review on the Synergistic Role of Artificial Intelligence and Blockchain. Information, 17(4), 390. https://doi.org/10.3390/info17040390

Westover, J. H. (2025). Strategic Foresight: Adopting a Futurist Mindset in Organizational Planning. Human Capital Leadership Review, 20(2). https://doi.org/10.70175/hclreview.2020.20.2.4

Wibowo, F. A., Satria, A., Gaol, S. L., & Indrawan, D. (2024). Foresight for SOE Companies in Indonesia's Construction Industry: Recognizing Future Opportunities. Sustainability, 16(23), 10384. https://doi.org/10.3390/su162310384

Ye, Y., Zeng, L., Tao, Y., & Yun, F. (2023). Tax Authority Monitoring and Corporate Information Disclosure Quality in China. International Review of Financial Analysis, 90, 102872. https://doi.org/10.1016/j.irfa.2023.102872