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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Tax & Accounting Review Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy International Journal of Application on Economics and Business
Yenni Mangoting
Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance Mangoting, Yenni; Widuri, Retnaningtyas; Dogi, Dean Charlos Padji; Gabronino, Rosalia
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.77-90

Abstract

This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this.
PENGENALAN APLIKASI ODOO KEPADA GURU-GURU EKONOMI DAN AKUNTANSI SMP DAN SMA KRISTEN PETRA SURABAYA Hatane, Saarce Elsye; Mangoting, Yenni; Devie, Devie
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1658

Abstract

Penguasaan teknologi informasi merupakan salah satu kompetensi yang dibutuhkan untuk menciptakan guru profesional. Dalam upaya peningkatan kompetensi profesional guru, program studi akuntansi Universitas Kristen Petra mengadakan Pengabdian Kepada Masyarakat kepada guru SMP dan SMA Kristen Petra Surabaya, khususnya mata pelajaran ilmu ekonomi dan Akuntansi, dengan tema pengenalan aplikasi ERP. Kegiatan Abdimas ini bertujuan untuk mengetahui tingkat penerimaan teknologi informasi dan komunikasi melalui salah satu perangkat lunak ERP open-source yang sering digunakan yaitu ODOO. Analisis keberhasilan penerimaan teknologi menggunakan pendekatan Technology Acceptance Model (TAM) dengan tiga konstruk yaitu persepsi kemudahan (perceived ease of use), persepsi kemanfaatan (perceived usefulness) dan niat menggunakan (intention to use). Data dikumpulkan melalui kuesioner yang didistribusikan kepada seluruh peserta pelatihan guru dengan total responden sebanyak 20 peserta. Hasil statistik deskriptif sebelum dan setelah pelatihan guru menunjukkan tingkat persetujuan yang tinggi terhadap perceived ease of use. Meskipun tingkat persetujuan terhadap perceived usefulness teknologi informasi sebelum dan setelah pelatihan menunjukkan selisih yang moderat. Sehingga ada potensi untuk meningkatkan kegunaan yang dirasakan agar lebih tinggi. Hasil tersebut menandakan niat kuat para guru untuk menggunakan teknologi informasi secara berkelanjutan dan terus menurus. Dengan demikian hasil pengabdian masyarakat berupa pelatihan pengenalan teknologi informasi berbasis ERP menggunakan aplikasi ODOO diterima baik dan berhasil menunjukkan adanya penerimaan penggunaan teknologi informasi bagi para guru.
Beyond Attitudes: Spiritual Intelligence and Rationalization as Predictors of Academic Dishonesty Dogi, Dean Charlos Padji; Mangoting, Yenni; Hokil, Caroline
International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.2.77-90

Abstract

This study investigates the influence of spiritual intelligence, attitude, and rationalization on students’ intention to engage in academic dishonesty by integrating the Theory of Planned Behavior (TPB) and Fraud Triangle Theory (FTT). Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on survey data collected from undergraduate students, the study tests five hypotheses involving direct effects between the constructs. The findings indicate that spiritual intelligence significantly increases ethical attitudes and reduces rationalization. However, neither spiritual intelligence nor attitude has a significant direct effect on students’ intention to cheat. Instead, rationalization emerges as the strongest predictor of intention, highlighting its central role in enabling unethical behavior through cognitive justification. The results support theoretical calls to incorporate moral and spiritual variables into behavioral models while also emphasizing rationalization as a critical explanatory mechanism. Practical implications suggest that higher education institutions should integrate value-based education, directly challenge rationalizing beliefs, and strengthen institutional integrity culture. Limitations include the study’s cross-sectional nature and reliance on self-reported measures. Future research should explore mediating effects and extend the model using longitudinal or experimental approaches. This study contributes to academic ethics literature by offering an enriched understanding of psychological and spiritual factors behind student cheating behavior. These findings offer valuable insights for business pedagogy by highlighting how moral and cognitive factors in academic settings may shape future ethical behavior in organizational contexts.
APAKAH PRAKTIK PENGHINDARAN PAJAK MENINGKATKAN NILAI PERUSAHAAN? Mangoting, Yenni; Yuliana, Oviliani Yenty; Yulianto, Angelina; Meivina, Meivina
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.21

Abstract

Abstrak - Apakah Praktik Penghindaran Pajak Meningkatkan Nilai Perusahaan?Tujuan Utama - Penelitian menguji baik pengaruh penghindaran pajak atas nilai perusahaan serta efek interaksi penghindaran pajak dan risiko pajak terhadap nilai perusahaan.Metode - Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian adalah perindustrian manufaktur yang tercantum pada BEI untuk periode 2017-2021.Temuan Utama - Penelitian ini menunjukkan bahwa penghindaran perpajakan memberi pengurangan nilai perusahaan. Efek interaksi melalui uji moderasi menunjukkan bahwa perusahaan dengan risiko pajak tinggi memperkuat pengaruh penghindaran pajak. Namun interaksi tersebut berdampak pada menurunnya nilai perusahaan.Implikasi Teori dan Kebijakan - Pada aspek teori, penelitian ini menunjukkan teori agensi relevan dalam penghindaran pajak. Pada aspek praktik, penelitian ini merekomendasikan otoritas pajak untuk merumuskan sistem internal kontrol perusahaan yang menyajikan dan mengungkapkan informasi mengenai aspek perpajakan dan analisis risikonya.Kebaruan Penelitian – Kebaruan penelitian ini nampak dari uji pengaruh interaktif dari penghindaran pajak serta risiko pajak pada nilai perusahaan Abstract - Do Tax Avoidance Practices Increase Company Value?Main Purpose - The research examines the effect of tax avoidance on firm value and the interaction effect of tax avoidance and tax risk on firm value.Method - This research uses the multiple linear regression method. The research sample is the manufacturing industry listed on the IDX for 2017-2021.Main Findings - This research shows that tax avoidance reduces company value. The interaction effect through the moderation test shows that companies with high tax risk strengthen the effect of tax avoidance. However, this interaction has an impact on decreasing company value.Theory and Practical Implications - In the theoretical aspect, this research shows that agency theory is relevant to tax avoidance. In the practical aspect, this research recommends that tax authorities formulate a company internal control system that presents and discloses tax aspects and risk analysis information.Novelty - The novelty of this research appears from testing the interactive influence of tax avoidance and tax risk on company value
THE URGENCY OF ADAPTING THE E-TAX SYSTEM TO TAX COMPLIANCE: INTEGRATION OF SATISFACTION LEVELS Grace, Kezia; Olivia, Karyn; Mangoting, Yenni
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.599-608

Abstract

The study investigated whether satisfaction levels play a role as a moderator in the correlation of adapting the e-tax system and tax compliance. The study used a quantitative method that tested e-tax system interactions and satisfaction with tax compliance. The study used survey method by distributing questionnaires through google form to personal taxpayers. The answers of 117 respondents were analyzed using Partial Least Square (PLS). The analytical tool used in research is WarpPls. The results showed that the e-tax system improves tax compliance. Moderation test results show that the interaction between satisfaction level and the e-tax system does not significantly influence the behavior of taxpayers using technology. In addition, taxpayers no longer only look at the usability and convenience offered by the digital administration system but consider other factors contained in the use of the system.
Co-Authors Arabella Oentari Fuadi Camelia Rosianti, Camelia Cindy Jotopurnomo Cindy Nathania Lomanto, Cindy Nathania Cristi Devi Darnita, Cristi Devi Devie Devie Dogi, Dean Charlos Padji Elizabeth Permata Sari, Elizabeth Permata Eoh, Tonny Stephanus Feby Eileen Wanarta, Feby Eileen Felix Prasetya Widjaja, Felix Prasetya Filani Gunady, Filani Gabronino, Rosalia Grace Christy Taruli Sitorus, Grace Christy Taruli Grace, Kezia Hokil, Caroline Junfandi, Jessica Junilla Hadi, Junilla Leoni, Michelle Maria Angelina Sutiono, Maria Angelina Meivina, Meivina Natalia, Celine Olivia, Karyn Oviliani Yenty Yuliana Prastya, Devina Martina Prayitno, Sylvia Fransiska Retnaningtyas Widuri Saarce Elsye Hatane Saputra, Ferren Fidelia Shanty, Viollin Charysta Stella Franciss Mulianto, Stella Franciss Stephanie Wibowo Vania Vania Vanya Clarissa, Vanya Yulianto, Angelina