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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak Ilomata International Journal of Tax and Accounting Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science Journal of Governance, Taxation, and Auditing
Supriyadi Supriyadi
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Improving Taxpayer Compliance Through Assistance in Submitting Annual Income Tax Returns for the 2024 Tax Year and Education on the Coretax Application for Government Agencies M. Ridhwan Galela; Supriyadi; Budiasih Widiastuti
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1761

Abstract

Compliance with Annual Tax Return (SPT) reporting remains a challenge in Indonesia's self-assessment system, primarily due to limited taxpayer understanding and adaptation to updates to the tax administration system, including the implementation of Coretax. The Community Service Program through the 2025 Tax Volunteer Program at the Pondok Aren Tax Office (KPP Pratama) is designed to improve compliance with Annual Income Tax Return (SPT) reporting for the 2024 Tax Year while providing education on the use of the Coretax application for government agency taxpayers. The program is implemented through stages of volunteer recruitment, capability mapping and training, assistance in filling out and reporting SPTs via e-Filing, assistance for taxpayers on the DSPT list, Coretax education for treasurers/agencies, and publication of tax education through social media. The implementation results show the collection of 99 student volunteers and 59 lecturer volunteers divided into 20 teams, with SPT assistance carried out offline in the period from the end of February to March 2025. Coretax education for government agencies also helps overcome feature constraints and understanding the reporting process in the new system. Overall, this program contributes to improving tax return reporting assistance services and strengthening tax literacy, and is worthy of continuation as ongoing support for Coretax adaptation.
Artificial Intelligence-Assisted Financial Statement Analysis and Tax Risk Assessment: Evidence from a Quasi-Experimental Study Supriyadi; Arief Budi Wardana; I Gede Komang Chahya Bayu Anta Kusuma; Nasikhudin
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2374

Abstract

The increasing complexity of accounting–tax differences and risk-based tax administration has strengthened the need for more structured approaches to tax risk assessment. Financial statement analysis is widely used to identify potential tax risk signals; however, manual interpretation often produces inconsistent outcomes because financial indicators are highly interconnected and difficult to evaluate systematically. This study examines whether financial statement indicators can identify potential tax risk and whether Artificial Intelligence-assisted analysis improves the quality of tax risk identification compared with manual analysis. Using a quasi-experimental design with a difference-in-differences approach, this study evaluated the analytical performance of 130 Diploma III Tax students analyzing the financial statements of 25 Indonesian publicly listed companies during 2020–2024 through manual and Artificial Intelligence-assisted stages. Tax risk identification performance was assessed using a standardized score based on effective tax rate, book-tax differences, profitability ratios, and cash flow gaps. The findings indicate that Artificial Intelligence-assisted analysis was associated with more consistent, structured, and efficient interpretation of financial statements compared with manual analysis. This study contributes to tax accounting literature by integrating Artificial Intelligence-assisted financial statement analysis into a structured tax risk assessment framework.
Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions Primandita Fitriandi; Supriyadi; Nur Farida Liyana; Agus Puji Priyono
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2441

Abstract

This study examines individual taxpayer compliance within the context of Indonesia’s heterogeneous tax system, where low compliance remains a persistent challenge in optimizing state revenue. Addressing the limited use of qualitative, perception-based approaches in prior tax compliance research, this study extends existing multi-factor frameworks by offering a qualitative and integrative perspective on how cognitive, administrative, and psychological factors interact in shaping taxpayer behavior. A qualitative survey design was employed using a single open-ended question asking respondents to explain the main factors influencing individual tax compliance. Data were collected through an online questionnaire distributed to individual taxpayers from diverse professional backgrounds using purposive sampling. A total of 304 responses were obtained, of which 284 valid responses were analyzed. The data were processed using thematic analysis supported by NVivo to identify key patterns and themes derived from respondents’ narratives. The findings indicate that tax awareness and tax knowledge emerge as the most prominent themes associated with compliance behavior, followed by administrative factors, perceived benefits, and trust in government, while social influence and sanctions appear less significant. These results suggest that taxpayer compliance is more closely associated with internal motivations and system-related experiences than with external pressures. The relatively open-ended nature of responses provides contextual insights into how taxpayers interpret their obligations and the tax system. This study highlights the importance of strengthening targeted tax education, simplifying digital tax services, enhancing transparent communication of tax benefits, and reinforcing trust in government as key strategies to improve taxpayer compliance in Indonesia.
Co-Authors Agus Puji Priyono Arief Budi Wardana Ary Widiastuti Benny Setiawan Budiasih Widiastuti Darmansyah DARMANSYAH Faisal Ahmad Chotib I Gede Komang Chahya Bayu Anta Kusuma I Gede Komang Chahya Bayu Anta Kusuma I Gede Komang Chahya Bayu Anta KUSUMA Irwan Aribowo Irwan ARIBOWO Jai KUMAR M. Ridhwan Galela Nasikhudin Nina SABNITA Niswatun Nurul KAMILAH Nur Farida Liyana Primandita Fitriandi Rd. Tatan Jaka TRESNAJAYA Tri WIDYASTUTI Tri Widyastuti Yadhy Cahyady