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All Journal International Journal of Economics Development Research (IJEDR) Jurnal Masyarakat Madani Indonesia
Fitria Fertha Agustina
University of Aisyah Pringsewu
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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SAPA Coretax : Sosialisasi dan Adaptasi Pelaporan SPT PPh 21 Melalui Coretax Fitria Fertha Agustina; Imam Subekti; Rima Wilantika; Naufal Sinatria; Fauzan Fuadi; Muhammad Lathief Syaifussalam; Raidah Hanifah; Meilia Wigati
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 3 (2026): Agustus (In Progress)
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/ysetvr13

Abstract

Perubahan sistem pelaporan Surat Pemberitahuan PPh 21 menggunakan Coretax dari sebelumnya melalui situs Direktorat Jenderap Pajak (DJP) berdampak pada integrasi data yang lebih efisien dan efektif. Namun, wajib pajak merasa membutuhkan pendampingan mengenai adaptasi sistem baru ini. Sosialisasi SAPA Coretax menyapa wajib pajak untuk membantu memberikan pemahaman sekaligus praktis agar dapat membuat pelaporan SPT secara mandiri. Hal ini, dibuktikan dengan hasil setelah sosialisasi dilakukan 16 peserta atau wajib pajak sudah bisa menginput SPT PPh 21 secara baik dan tepat.
Analysis of Client Importance and Workload in Predicting Fraud Behavior in Local Government Fitria Fertha Agustina; Andi Mulyono
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9235

Abstract

This study examines the relationship between client importance and workload in predicting fraudulent behavior by emphasizing the role of client frequency and reputation, work time and volume, productivity level, auditor knowledge, and doubtful attitudes. Located in a local government, the study highlights how these constructs influence fraudulent behavior. Using a questionnaire and analyzed with multiple linear regression, this study shows that client importance and workload can predict fraudulent behavior. Clients who frequently interact and communicate with auditors motivate auditors to be more thorough and meticulous in conducting audits. However, this effect will not occur if auditors have limited working hours with a large volume of work, resulting in decreased audit productivity and potentially leading to accounting irregularities. This finding also provides the view that when auditors are easily convinced and believe what others say, fraud will be easier to commit, so auditors must have a doubtful attitude towards clients.
Co-Authors Andi Mulyono Imam Subekti Meilia Wigati Muhammad Lathief Syaifussalam Naufal Sinatria Raidah Hanifah Rima Wilantika