On Tuesday, September 16, 2025, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) Building, 8th floor. During the event, Dr. Fitri Damayanti, S.E., M.Si was awarded her doctorate with the grade of “Very Satisfactory,” becoming the 182nd graduate of the doctoral program with a concentration in Accounting.

The dissertation entitled “The Effect of Digital Transformation and Market Power on Tax Avoidance with Internal Control as a Moderator” examines how digital transformation and market power affect the level of corporate tax avoidance, and the extent to which internal control plays a role in strengthening or weakening this relationship. This study provides novelty in the measurement of digital transformation variables by adding 3 dimensions and 46 new indicators.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), accompanied by the Chair of the Doctoral Program in Economics with a Concentration in Accounting, Prof. Dr. Etty Murwaningsari, Ak., MM., CA, with Promoter Prof. Dr. Khomsiyah, Ak., CA., FCMA. , CGMA., CRIB, and co-supervisor Prof. Dr. Titik Aryati, Ak., M.Si., CA. The examination team consisted of Dr. Susi Dwi Mulyani, Ak., MM., CA; Dr. Vinola Herawaty, Ak., M.Si., CA with External Examiner Prof. Dr. John Hutagaol, S.E., Ak., M.Acc., M.Ec (Hons)., CA.

Novelty This research developed by adding three new dimensions to the digital transformation variables in the previous study by Chen et al. (2024), namely business model, digital business, and sustainability. These three dimensions represent a more holistic approach to corporate digital transformation, which focuses not only on digital technology aspects but also on business strategy innovation, digital business, and the integration of sustainability values. This approach provides a new contribution to understanding the role of digital transformation in tax avoidance in the digital economy era.

The results of this study indicate that digital transformation plays an important role in reducing companies’ tendency to engage in tax avoidance, especially in the context of Indonesian companies that are moving towards the digital era with encouragement from the tax authorities through their tax reporting digitization program. Market power has a positive effect on tax avoidance. This indicates that companies that are able to dominate the market tend to have greater incentives and capabilities to minimize their tax burden through aggressive tax planning strategies. Internal controls are unable to strengthen the negative influence of digital transformation on tax avoidance. This shows that internal controls have not fully utilized the potential of new technologies in integrating data analytics tools to detect or prevent tax avoidance. The findings are further enriched by testing the expansion of dimensions on the digital transformation variable, namely business model, digital business, and sustainability, which are proven to have a negative effect on tax avoidance. Developing a digital business model is very important for organizations because digital transformation involves business and technology issues and can significantly add business value. Digital transformation enables companies to reshape traditional business models into platform-driven, data-centric, and customer-integrated models. These models generally include: Automation

With this achievement, Dr. Fitri Damayanti is expected to contribute to the understanding that digitization should not be viewed merely as system automation, and that digital transformation is not just a technological trend, but a strategy that can improve fiscal compliance and corporate governance. This needs to be developed in a strategic context through: (1) innovation in digital business models that support transparency and efficiency; (2) integration of information technology in reporting and fiscal compliance; and (3) strengthening corporate sustainability commitments as part of corporate reputation and responsible governance.