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Ervando Yosua Tarigan

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Review Open access Oct 2026

Related party transactions in financial reporting and advanced taxation: A systematic literature review

This study updates the systematic review of Related Party Transactions (RPT) in financial and tax reporting and explains why the empirical findings are inconsistent. The research design employs an updated systematic review aligned with PRISMA 2020. The initial corpus consisted of 28 primary articles from 2019 to 2024 s...

S. Supriono, Ervando Yosua Tarigan, Andi Rachmanda et al. · 0 citations

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