The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia Available to Purchase

Arfah Habib Saragih is currently pursuing a doctoral degree with the Doctoral Program, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. She received a Master of Accounting Science degree in 2014 and a Bachelor of Accounting in 2010 from the Accounting Department, Faculty of Economics and Business, Universitas Indonesia. She is currently an Assistant Professor with the Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia. Her research interests center on tax administration, corporate tax, information technology governance, accounting information systems, corporate governance, tax education and accounting education. She has published research papers in academic journals (such as Management Review Quarterly, Journal of Financial Reporting and Accounting, and Journal of Open Innovation: Technology, Market, and Complexity).

Syaiful Ali is an Associate Professor with the Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. He earned a Doctorate in Accounting Information Systems and a Master in Management of Information Systems from the School of Business, the University of Queensland, Australia and a Bachelor of Accounting from the Accounting Department, Faculty of Economics and Business Universitas Gadjah Mada. His research interests include information technology governance, accounting information systems, e-government, accounting education and corporate governance. He has published research papers in many academic journals, such as the Journal of Information Systems, Information System Frontiers, Accounting Education, Journal of Global Information Management, International Journal of Accounting Information Systems, the Australian Journal of Management, Management Review Quarterly and Journal of Financial Reporting and Accounting.