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All Journal Journal of Comprehensive Science Proceeding National Conference Business, Management, and Accounting (NCBMA)
Go George Herbert
Universitas Pelita Harapan
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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ACCOUNTING INFORMATION TECHNOLOGY IN TAX ADMINISTRATION: CORETAX SYSTEM TRAINING FOR CHURCH CONGREGATION MEMBERS IN SURABAYA Renna Magdalena; Josephine Kurniawati Tjahjono; Go George Herbert; Imelda Alodia Arditya; Florencia Chyntike Setiawan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The implementation of the Coretax System beginning in 2025 marks a fundamental shift in Indonesia's tax administration infrastructure, introducing a fully integrated accounting information technology platform that affects all taxpayer categories. Despite its potential to improve efficiency and transparency, many taxpayers within community settings lack the technical readiness to operate the system correctly. This paper reports on a Community Service (Pengabdian Kepada Masyarakat/PKM) activity conducted by the Tax Center, Accounting Study Program, Universitas Pelita Harapan Surabaya Campus, held on March 6, 2026 at GSJA Ebenhaezer Church, Surabaya. The workshop was specifically designed for members of the church congregation, comprising professionals, employees, and small business owners who share the common need to fulfill their annual tax obligations through the new Coretax platform. Through a hands-on training format covering Coretax account activation and the practical filing of the 2025 Annual Tax Return (SPT Tahunan), the workshop successfully met its target attendance of at least 25 participants, with over 85% completing the full session. Findings indicate that structured, community-embedded accounting information technology training significantly improves participants' confidence and competence in using the Coretax System. This initiative demonstrates that university Tax Centers can serve as effective bridges between government-led digital tax reform and the practical readiness of community-based taxpayer groups.
Studi Literatur: Pengaruh Audit Fee Stickiness dan Kualitas Audit Terhadap Penghindaran Pajak Josephine Kurniawati Tjahjono; Go George Herbert; Angela Evangeline
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4067

Abstract

Penghindaran Pajak dari dulu dalam sejarah Negara sudah menjadi topik bahasan yang mendalam dengan semua hiruk pikuknya, mulai dari jabaran dan konfirmasi dari Theory of Planned Behaviour (TPB) yakni Wajib Pajak pada dasarnya memiliki niat rendah untuk patuh dan cenderung menghindari Pajak, sampai dengan perusahaan yang melakukan penggelapan pajak, bahkan beberapa pejabat pajak yang melakukan kolusi dan korupsi. Penelitian ini adalah studi literarur yang membandingkan sepuluh jurnal terdahulu untuk mengetahui pengaruh audit fees stickiness dan kualitas audit terhadap praktik penghindaran pajak dengan periode yang cukup panjang dan dari bernagai sektor industri. Metode penelitian ini adalah literatur riset dengan menelaah sepuluh jurnal tersebut mulai dari indikator masing-masing variabel pada masing-masing penelitian dan hasil dari masing-masing penelitian yang dijadikan acuan. Hasil dan Kesimpulan adalah dari jurnal-jurnal tersebut dapat disimpulkan audit fee stickiness dan kualitas audit pada umunya berpengaruh signifikan dan jika digabungakn dengan beberapa variabsel rasio keuangan perusahaan memiliki koefisien determinasi lebih dari 47%, sehingga kedua variabel ini dapat digunakan baik fiskus dalam fungsi pengawasan bisa melihat variabel ini dan juga bagi Wajib Pajak untuk dapat mengatur praktik tax avoidance dengan audit fee stickiness dan audit quality.
Co-Authors Angela Evangeline Florencia Chyntike Setiawan Imelda Alodia Arditya Josephine Kurniawati Tjahjono Renna Magdalena