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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science
Sekar Mayangsari
Universitas Trisakti, Indonesia
Economics, Econometrics & Finance Social Sciences

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Understanding Tax Practitioners' Acceptance of the Coretax System: an Extended Technology Acceptance Model (TAM 2) Approach Ade Erawati; Sekar Mayangsari
Journal Of Social Science (JoSS) Vol 5 No 6 (2026): Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/e6gkq114

Abstract

The implementation of the Coretax Administration System (CTAS) in Indonesia promises to simplify tax administration, but the transition period is marked by massive technical disruptions. After one year of running, the fundamental question is whether this system is really capable of speeding up the tax processing process. This study aims to evaluate the effectiveness of Coretax with a qualitative approach using an expanded and modified Technology Acceptance Model framework. Data was collected through in-depth interviews with eight tax practitioners in Jakarta, then analyzed with thematic analysis. The findings point to a paradox. In terms of perceived usability, the system is considered very effective due to the centralization of a one-stop portal, but very inefficient due to the instability of the central system and the loss of large-scale data processing features. In terms of ease of use, the system is easy for practitioners to adapt to, but is considered complicated for ordinary taxpayers. Despite the decline in output data quality and heightened concerns over data security, acceptance of the system has been maintained, driven by compliance with job demands, adherence to legal obligations, and an improved professional image. In conclusion, although the concept of Coretax integration is considered brilliant, the government is required to immediately optimize server capacity, restore bulk data processing features, and improve cybersecurity to achieve the promised administrative efficiency.
Core Tax Administration System from the Perspective of the Theory of Planned Behavior Mutammimah; Supan Pamungkas; Sekar Mayangsari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4608

Abstract

The adoption of digital tax administration systems is crucial for enhancing tax compliance and administrative efficiency. Understanding the factors that influence taxpayers’ intentions and actual usage is essential for effective implementation. This study aims to examine how attitudes, perceived social norms, and perceived behavioral control affect taxpayers’ intentions to use digital tax systems, and how these intentions, along with perceived behavioral control, impact actual usage. A quantitative approach was employed, using a survey to collect data from 200 taxpayers who actively use the system. The data were analyzed using structural equation modeling with partial least squares. Results show that attitudes, social norms, and perceived behavioral control significantly shape taxpayers’ intentions, while both intention and perceived behavioral control positively influence actual system usage. These findings support the applicability of the theory of planned behavior in understanding the adoption of digital tax systems. The study offers practical insights for tax authorities to enhance system uptake by promoting positive attitudes, supportive social expectations, and stronger perceptions of control among users.
Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Mario Zulfa Nasution; Etty Murwaningsari; Sekar Mayangsari; Mazzlida Mat Deli
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4825

Abstract

Fraud remains a critical challenge in public sector governance, requiring effective preventive strategies. This study examines the effects of organizational commitment and fraud awareness on fraud prevention, as well as the moderating role of forensic accounting skills in strengthening these relationships among the Government Internal Supervisory Apparatus (APIP). Using a quantitative approach, primary data were collected through questionnaires and interviews from 450 APIP officers across 32 Indonesian ministries and state institutions selected via purposive sampling. The data were analyzed using SPSS. The results indicate that fraud awareness has a significant positive effect on fraud prevention, while organizational commitment does not. Forensic accounting skills do not moderate the relationships between organizational commitment or fraud awareness and fraud prevention, but they have a significant direct effect. Additionally, internal control systems and risk management positively contribute to fraud prevention. These findings suggest that public sector fraud prevention should focus on strengthening fraud awareness through continuous education and an integrity-based culture, while integrating prevention efforts with internal control and risk management systems. Moreover, forensic accounting skills should be positioned as proactive components of fraud prevention frameworks, not merely investigative tools.
Corporate Strategy and Tax Avoidance: The Mediation Effect of Profitability in the Dynamics of Transfer Pricing, Leverage, and GCG Eko Budi Prasetyo; Rini Nur Anggraeni; Sekar Mayangsari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4869

Abstract

The background of this research is driven by the increasing practice of tax avoidance in Indonesia, particularly through transfer pricing mechanisms and the utilization of corporate financing structures. This study examines the effect of transfer pricing, leverage, and good corporate governance on tax avoidance in Indonesian food and beverage manufacturing firms. This study uses a quantitative approach with secondary data from companies’ financial statements for the 2020–2024. Based on the results, transfer pricing has an insignificant effect on tax avoidance and profitability, including its mediation through profitability. Leverage has an insignificant effect on tax avoidance and a significant effect on profitability, while its indirect effect on tax avoidance through profitability is not significant. Good corporate governance has a significant effect on tax avoidance, an insignificant effect on profitability, and no significant mediating effect through profitability. Profitability itself has an insignificant effect on tax avoidance. These findings highlight that corporate governance is a more decisive factor in promoting tax compliance compared to technical instruments such as transfer pricing and leverage in the food and beverage manufacturing sector. This study contributes to the development of tax policy, the strengthening of fiscal oversight, and the improvement of corporate governance implementation in Indonesia.
Co-Authors Ade Erawati Eko Budi Prasetyo Etty Murwaningsari Mario Zulfa Nasution Mazzlida Mat Deli Mutammimah Rini Nur Anggraeni Supan Pamungkas