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All Journal The International Journal of Accounting and Business Society ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Governance, Taxation, and Auditing
BARRETO, Carlos Afonso
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Determinasi Artificial Intelligence Akuntansi di Praktek Mandiri Dokter Umum Ratih, Nur Rahmanti; Kusuma, Marhaendra; Barreto, Carlos Afonso
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5217

Abstract

This study aims to examine the influence of doctors' knowledge of the benefits of accounting, technical knowledge and demands of obligations on the implementation of artificial intelligence (AI) of accounting in independent general practitioner practice entities. Data from questionnaire answers to respondents as many as 167 general practitioners who open independent practice services. The research method uses a quantitative approach with hypothesis testing using multiple linear regression analysis to test factors that influence the implementation of AI of accounting and the Independent t-test mean difference test to test differences in doctors' perceptions based on their characteristics. The results of the multiple linear regression analysis test show that the factors that influence the implementation of AI of accounting are 1) doctors' knowledge of the benefits of accounting, 2) doctors' knowledge of basic accounting techniques, and 3) demands of obligations from stakeholders. The results of the Independent t-test test show that there is no difference in the perception of the need for AI of accounting between ASN and Non-ASN general practitioners. The originality of this study: testing the determination of the implementation of AI of accounting in independent general practitioner practice entities, and testing differences in perceptions of the implementation of AI of accounting between ASN and non-ASN general practitioners.  
Determinants of Tax Revenue Through the Effectiveness of Tax Audit as an Intervening Variable BARRETO, Carlos Afonso
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1700

Abstract

The contribution of tax audit results to tax revenue in Timor-Leste remains very low, averaging only 3.25% over the past four years. This has prompted further analysis of the factors determining the effectiveness of tax audits in order to enhance tax revenue. The study employs a survey approach using questionnaires as the data collection instrument and applies Partial Least Squares–Structural Equation Modeling (PLS/SEM) for analysis. The independent variables include the quality of tax auditors, the quantity of tax auditors, facilities and infrastructure, and financial compensation. The mediating variable is tax audit effectiveness, and the dependent variable is tax revenue. Results from direct effect testing show that the variables of auditor quality and facilities/infrastructure have a positive but insignificant effect on tax revenue. Meanwhile, the quantity of tax auditors and their financial compensation has a negative but insignificant effect on tax revenue. However, the effectiveness of tax audits has a significant positive effect on tax revenue. The indirect effect analysis reveals that auditor quality, auditor quantity, and financial compensation—through tax audit effectiveness—have a significant positive influence on tax revenue, whereas facilities and infrastructure have a positive but insignificant effect.
Sequencing Tax Reform Under Capacity Constraints: Cross-Case Evidence and Practitioner Validation Barreto, Carlos Afonso; Unti Ludigdo; Wuryan Andayani; Mohamad Khoiru Rusydi
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1033

Abstract

Purpose - Existing tax-reform research shows that reforms raise revenue but offers limited guidance on sequencing. This study develops and validates a reform-sequencing framework for capacity-constrained revenue authorities in a petroleum-dependent economy. Design/methodology/approach - An explanatory sequential mixed-methods design develops a tax-reform sequencing framework from four comparative national cases using policy and administrative evidence, then validates it with survey data from 136 stakeholders using indicator means and reflective loadings. Findings - Reform outcomes are governed less by the content of measures than by their order. Cases that built legal and administrative capability before widening the base recorded sustained gains; the case that adopted comparable measures in parallel recorded gains that varied sharply across jurisdictions within one national system. A four-stage ordering is supported, and the practitioner evidence corroborates it: legal reform records the highest agreement among respondents while administrative reform records the highest reflective loading, placing both ahead of the fiscal instruments that reform advice ordinarily prioritizes. Practical implications - A value-added tax is a third-stage instrument whose yield presupposes registration, filing, and invoice-matching infrastructure. Introducing it before that infrastructure exists reproduces the configuration associated with the weakest outcomes observed, which qualifies the sequencing implicit in prevailing multilateral advice to the focal economy. Originality/value - The study advances tax-reform research by integrating sequencing and organizational capacity, validated through cross-case evidence and practitioner assessment in a least-developed, post-conflict, resource-dependent economy.
Co-Authors Marhaendra Kusuma Mohamad Khoiru Rusydi Ratih, Nur Rahmanti Unti Ludigdo Wuryan Andayani