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p-Index From 2021 - 2026
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This Author published in this journals
All Journal IAIC Transactions on Sustainable Digital Innovation (ITSDI) Advance Sustainable Science, Engineering and Technology (ASSET)
Tomy Prasetia
University of Western Australia
Chemistry Computer Science & IT Control & Systems Engineering Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Materials Science & Nanotechnology

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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Alif Faruqi Febri Yanto; Nuraini Sari; Defrina Eka Orchidta Ramadina; Tomy Prasetia
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
The Impact of Gamification on Retail Investor Behavior: A Behavioral Finance Perspective Tomy Prasetia; Lista Meria; Kursih Sulastriningsih; Nolan Liam
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 7 No 2 (2026): April
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v7i2.727

Abstract

The rapid growth of commission-free, mobile-based trading apps has made it easier for retail investors to participate in financial markets while introducing gamification features that influence how they make decisions. This study examines how these gamified elements affect trading frequency, risk-taking, and cognitive biases, as well as the ethical and regulatory implications that arise. We conducted a systematic literature review of studies published between 2021 and 2025, analyzing peer-reviewed articles and regulatory reports focused on behavioral finance, gamification psychology, and fintech governance. The research asks three main questions: How do gamification features influence trading frequency? How do they affect investors’ risk-taking behavior? Which behavioral biases are most reinforced? Based on these, we formulated hypotheses to explore the relationships in detail. The findings show that animations, rewards, and social comparison features increase trading activity, encourage higher risk tolerance, and strengthen biases such as overconfidence and the dis-position effect. Ethical concerns, including misaligned incentives, potential behavioral manipulation, and weaker investor protection, highlight the need for responsible platform design and thoughtful regulatory oversight. Overall, the study contributes by connecting behavioral finance theory with gamification psychology, offering insights into the psychological mechanisms at play in digital investing. Future research should empirically test these hypotheses, investigate long-term investor outcomes, and develop ethical guidelines that balance engagement with responsible investing practices.
Co-Authors Alif Faruqi Febri Yanto Defrina Eka Orchidta Ramadina Kursih Sulastriningsih Meria, Lista Nolan Liam Nuraini Sari, Nuraini