Qualifications

Research Interest

My research efforts focus on accounting, particularly taxation. The focus of my research is tax avoidance.

Journals

Carolina, V., Oktavianti, & Hidayat, V. S. (2021). Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 6(1), 5–12.

Lingga, I. S., Carolina, V., Hidayat, V. S., & Permana, W. F. (2020). Analyzing Actual E-Filing Usage Among Taxpayers Based On Technology Acceptance Model. Jurnal Akuntansi Dewantara, 4(2), 128–127.

Carolina, V., Oktavianti., Handayani, R. (2019). Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company. Jurnal Ilmiah Akuntansi, 4(2), 291-300.

Carolina, V., Natalia, M., & Debbianita, D. (2019). Influence of Intellectual Capital on Company Growth with Company Performance as Intervening Variables. Jurnal Kinerja, 23(2), 81-90.

Carolina, V., E.I. Marpaung, and D. Pratama. (2017). Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015). Jurnal Akuntansi, 9(2) 137-145.

Carolina, V., Debbianita, & Natalia, M. (2014). Karakteristik Eksekutif Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening. Jurnal Keuangan dan Perbankan, 18(3), 409- 419.

Languages

• Indonesia
  Spoken ability: Good
  Written ability: Good
• English
  Spoken ability: Average
  Written ability: Average

Teaching Statement

My teaching philosophy is to create a fun learning environment, changing the thought that taxes are boring because they are related to laws and regulations. Teaching is carried out by including various real cases in the field related to tax transactions, so that students become interested in studying taxation.

Courses Coordinated

Taxation I

Taxation II

Tax Accounting

Taxation Management

Graduate Supervision Statement

I provide final project guidance in the field of taxation, particularly related to tax avoidance.