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Author

Edy Susanto

2 papers indexed here

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Conference Aug 2026

Human–AI Collaboration in Financial Auditing: Examining Ethical Risks and Professional Responsibility in Generative AI Adoption

This study aims to examine the influence of Ethical Risk Perception and AI Transparency on Responsible Gen AI Adoption, with Human–AI Collaboration Quality as a mediating construct in the context of financial auditing professionals. A quantitative approach was employed using a cross-sectional survey design, with data c...

Reza Ramdani, N. Nurfadila, Ummu Kalsum et al. · 0 citations
Open access Sep 2026

The Legality of Taxpayer Account Freezing by the Directorate General of Taxes: A Case Study of Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB

The authority of the Directorate General of Taxes (DGT) to freeze bank accounts constitutes an important enforcement mechanism in tax collection. However, its implementation raises significant legal concerns when imposed on parties whose status as tax guarantors is not clearly established. This study examines the legal...

Edy Susanto, Appe Hutauruk, Hotman Sinambela et al. · 0 citations

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