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Analisis Implementasi Sistem Coretax pada Siklus Pelaporan Pajak di PT Anugerah Bata Indonesia Puspita Maelani; Irma Oktiani; Muthia Ulfa; Rifka Audinasari; Fajriana Khusnul Khotimah; Bangun Widoyoko; Cynthia Dikna Sari; Maulana Agung Saputro
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/hkg6bx62

Abstract

This study aims to analyze the implementation of the CoreTax system in the tax reporting cycle at PT Anugerah Bata Indonesia, identify the challenges faced by the company in the implementation process, and evaluate efforts to address these challenges. The research method used is descriptive qualitative with data collection techniques including in-depth interviews, observation, and documentation. Data were analyzed using a thematic approach to explore the impact of CoreTax implementation on the company's tax reporting. The results show that CoreTax is able to improve reporting efficiency, integrate various tax administration functions, and reduce manual workload
Digital Financial Transparency and Sustainable Public Governance: Evidence From Local Governments in West Java Province Maulida Salmi Utie; Muthia Ulfa; Imaniel Rahel Riana Dalimunthe
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.548

Abstract

Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.