Arfah Habib Saragih

The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia

Arfah Habib Saragih, Qaumy Reyhani, Milla Sepliana Setyowati et al. · Artificial Intelligence and Law · 2022 · 89 citations

Public Affairs, Computer Science, Public Administration +14

Blockchain Technology Application for Value-Added Tax Systems

Milla Sepliana Setyowati, Niken sila De Utami, Arfah Habib Saragih et al. · Journal of Open Innovation Technology Market and Complexity · 2020 · 78 citations · Full text

Law, Information Systems, Information Technology +16

Strategic factors in implementing blockchain technology in Indonesia's value-added tax system

Niken sila De Utami, Arfah Habib Saragih, Adang Hendrawan · Technology in Society · 2022 · 48 citations

Law, Public Finance, Tax Law +16

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Arfah Habib Saragih, Syaiful Ali · Corporate Governance · 2023 · 25 citations

Law, Business Economics, Corporate Governance +12

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Arfah Habib Saragih, I Dewa Nyoman Suartama Putra · Jurnal Akuntansi dan Keuangan · 2021 · 19 citations · Full text

Public Affairs, Public Finance, Social Psychology +13