Afuan Fajrian Putra, SE., M.Acc, Ak., CA., CFrA

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Curriculum Vitae PROFILERESEARCHTEACHINGSUPERVISION
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Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
af*********@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Academic Qualification: Master of Accounting, Gadjah Mada University (2015)
Venia Legendi

(qualification to teach):

 Assistant Professor

Professional Lecturer Certification (Sertifikasi Dosen) issued by Ministry of Education, Culture, Research, and Technology
Further Qualifications: Chartered Accountant (2017)

Certified Forensic Auditor (2017)
At the Higher Education Institution (to be accredited) since: 2015
Level of Employment (part-time or full-time): Full time
Teaching Focus: Taxation, Auditing
Interdisciplinary Aspects: In teaching of Taxation and Auditing, I apply an interdisciplinary approach that combines knowledge from law, economics, information systems, and ethics. Taxation courses integrate legal and fiscal policy perspectives, while auditing emphasizes data analysis, IT-based tools, and governance issues. This approach equips students with critical thinking skills and a comprehensive understanding of real-world professional challenges.
Activities in the Areas:
  • Further Education
 Competency-Based Training in Corporate Income Tax Technician (Service and Trade Business Sector) Level 5 Qualification
  • Research
  1. Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem
  2. Pengaruh Etika, Sanksi Pajak, Modernisasi Sistem, dan Transparansi Pajak terhadap Kepatuhan Pajak
  • Consultancy
How are personal research activities reflected in teaching activities? My research in Taxation and Auditing directly informs my teaching by integrating current regulatory developments, empirical findings, and case studies into classroom discussions. For example, my work on tax compliance behavior and audit quality is used to develop problem-based learning materials and student research projects. This ensures that students are exposed to evidence-based practices and the latest academic insights, bridging theory and real-world application in a dynamic learning environment.
Work experience:
  • General
 Accounting Staff – PT Jawa Furni Lestari (2012 – 2014)
  • Activities as an Expert:
 Speaker in International Conference on Accounting Research and Education – Malaysia (2019)

Presenter in National Conference on Accounting and Finance – Yogyakarta/Indonesia (2018)
Publications: The list of my publication can be found in the link below:

https://scholar.google.co.id/citations?user=Y2AR-lMAAAAJ&hl=en
Memberships: Member of the Indonesian Accountants Association (IAI)
International experience through:
  • Management Activities
 –
  • Academic Activities
 Join international conference as presenter
  • Personal Background/ Experience
Other:

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
af*********@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Education

  • Bachelor: Accounting, Universitas Islam Indonesia (2008)
  • Profession: Accounting, Universitas Gadjah Mada (2012)
  • Master: Master of Accountancy, Universitas Gadjah Mada (2013)
  • Doctor: Accountancy, Universitas Diponegoro (Present)

Certification

  • Chartered Accountant Indonesia (CA), issued by IAI (the Institute of Indonesian Chartered of Accountants)
  • Certified Tax Technician by the National Professional Certification Agency (BNSP)
  • Certified Forensic Auditor by the National Professional Certification Agency (BNSP)
  • Professional Lecturer Certification (Sertifikasi Dosen) issued by the Indonesian Ministry of Education, Culture, Research, and Technology

Honors, awards, grants

  • Bronze Medal INDES 2017
  • Silver Medal INDES 2019
  • Best paper International Conference on Accounting and Finance 2023

Selected key responsibilities

  • Finance Manager of the FIAI UII building construction project
  • Head of Tax Center Universitas Islam Indonesia

Membership of association and professional bodies

  • Member of Institute of Indonesia Chartered Accountants (IAI)

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
af*********@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Research interests

  • Tax
  • Auditing
  • Behavioral Accounting

Selected publications

Journals
  • Putra, A. F., Achmad., A., & Riantika., R. L. (2024). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Opini Auditor Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate. Jurnal Akuntansi Inovatif, 2(2), 71-80. https://doi.org/10.59330/jai.v2i2.41
  • Kusumawati, R. A., Putra, A. F., & Salsabilla, S. (2024). Pemberdayaan Ibu-ibu PKK Melalui Pelatihan Pembuatan Ecoprint dari Daun dan Bunga Sekitar sebagai Pengembangan UMKM di Desa Pagergunung. ADARMA, 11(2), 10-24
  • Putra, A. F., Syahid, I., & Riantika, R. L. (2025). Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta. Journal of Contemporary Accounting, 6(3), 151–171. https://doi.org/10.20885/jca.vol6.iss3.art2
  • Putra, A., & Ramdani, F. (2023). Determinants of Factors Influencing Food and Beverage Entrepreneur in Using Electronic Money as a Payment Method. ACE: Accounting Research Journal, 3(1), 44-61.
  • Putra, A. F., Salsabilla, S., Marfuah, Maharani, Y., & Ayuntari, C. G. (2023). Peningkatan Kompetensi Guru SMK Melalui Pelatihan Komputer Perpajakan Berbasis Kasus. Rahmatan Lil ’Alamin Journal of Community Services, 3(1), 1–9. https://doi.org/10.20885/RLA.Vol3.iss1.art1.
  • Maharani, Y., Salsabilla, S., Putra, A. F., Ayuntari, C. G., & Marfuah, M. (2022). Literasi Investasi Berbasis Aplikasi Smartphone Bagi Generasi Z. Rahmatan Lil ’Alamin Journal of Community Services, 2(1), 30–37. https://doi.org/10.20885/RLA.Vol2.iss1.art4.
  • Putra, A. F., Kusumaningrum, S. D., Setiaji, H. (2021). Pemanfaatan Teknologi Pemasaran Online Berbasis Syariah Bagi Komunitas Pengajian di Kecamatan Trucuk Klaten. Rahmatan Lil’alamin Journal of Community Services, 1(2). 57-65. https://doi.org/10.20885/RLA.Vol1.iss2.art1.
  • Salsabilla, S., Putra, A. F., Ayuntari, C. G., & Maharani, Y. (2021). Pendampingan Penggunaan Aplikasi Akuntansi UKM dalam Menyusun Laporan Keuangan. Rahmatan Lil ’Alamin Journal of Community Services, 1(1), 1–7. https://doi.org/10.20885/RLA.Vol1.iss1.art1.
  • Putra, A. F. (2020). Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem. Jurnal Riset Akuntansi dan Perpajakan, 7(01), 1-12. https://doi.org/10.35838/jrap.2020.007.01.1.
  • Putra, A. F., & Dhiniharitsa, N. (2020). Analisis Efektivitas dan Efisiensi Anggaran Belanja Pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman. Jurnal Akuntansi Indonesia, 9(1), 1-10. https://dx.doi.org/10.30659/jai.9.1.1-10.
  • Putra, A. F., & Osman, A. H. bin. (2019). Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior. Journal of Contemporary Accounting, 1(1), 1–10. https://doi.org/10.20885/jca.vol1.iss1.art1.
  • Putra, A. F., & Maharani, Y. (2018). Niat melakukan whistleblowing: persepsi mahasiswa diploma III ekonomi. Jurnal Akuntansi Indonesia, 7(2), 1-11. https://dx.doi.org/10.30659/jai.7.2.1-11.
  • Putra, A. F. (2017). Pengaruh etika, sanksi pajak, modernisasi sistem, dan transparansi pajak terhadap kepatuhan pajak. Jurnal Akuntansi Indonesia, 6(1), 1-12. https://dx.doi.org/10.30659/jai.6.1.1-12.
  • Suwaldiman., & Putra, A. F. (2014). Pengaruh Kualitas Jasa Terhadap Tingkat Kepuasan Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (PPAk). Jurnal Akuntansi Bisnis, 15(9), 1873-1891. https://doi.org/10.20885/jabis.vol15.iss9.art6.
Conference Papers/Proceedings
  • Putra, A. F. Nurcahya, D. P., Shafir, A. F., & Riantika, R. L. (2025). The Effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable. Proceeding International Conference on Accounting and Finance, 3, 257–265. Retrieved from https://journal.uii.ac.id/inCAF/article/view/38433.
  • Putra, A. F., Maharani, D. W., & Shafir, A. F. (2024). Hospital financial performance: Effectiveness, efficiency and economic approach. Proceeding International Conference on Accounting and Finance, 2, 960–976. Retrieved from https://journal.uii.ac.id/inCAF/article/view/33002.
  • Osman, A. H., Zawawi, M. M., Omar, N. B., Suffian, M. T. M., & Putra, A. F. Industry Specialist Auditors, Corporate Governance and Earnings Management. International Conference on Accounting Research and Education, 1(1), 210-215.

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
af*********@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Selected teachings

  • Taxation
  • Auditing
  • Accounting Principle
  • Computer Accounting

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
af*********@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Selected topics (Bachelor thesis supervision)

  • Ilham Syahid (2024) – Sinergitas Pemerintah dan Masyarakat Kota Yogyakarta dalam Optimalisasi Penerimaan Pajak Daerah: Kepatuhan Wajib Pajak sebagai Variabel Intervening.
  • Dava Prayoga Nurcahya (2024) – Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023.
  • Suprianto (2024) – Analisis Penerapan Peraturan Menteri Keuangan Nomor 261/PMK.03/2016 Pada Pemenuhan Kewajiban Wajib Pajak dalam Pelaporan dan Penyetoran Pajak Penghasilan dari Pengalihan Hak Tanah dan/atau Bangunan (PPhTB) KPP Pratama Pekalongan.
  • Lyya Anggraini (2024) – Analisis Komponen Pajak atas Penebusan Bahan Bakar Minyak CV Seger Rejeki.
  • Salsabil Nabila (2024) – Penggunaan Metode Value for Money sebagai Media untuk Melakukan Pengukuran Kinerja di Dinas Pertanian Pangan dan Perikanan.
  • Dinda Wahyu Maharani (2023) – Analisis Efektifitas, Efisiensi Dan Ekonomis Dalam Mengukur Kinerja Keuangan RSUD BLUD.
  • Ika Nadia Salsabilla Hidayah (2021) – Implementasi Laporan Keuangan UMKM berstandar SAK EMKM dan Insentif PPh Final 0,5% UMKM dimasa Pandemi.
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