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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) Jurnal Manajemen Pelayanan Publik JURNAL PERSPEKTIF BEA DAN CUKAI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Bisnis (Inovbiz) Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) INSERT: Information System and Emerging Technology Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Locus Penelitian dan Pengabdian Eduvest - Journal of Universal Studies Electronic Journal of Education, Social Economics and Technology Riwayat: Educational Journal of History and Humanities
Milla Sepliana Setyowati
Department Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Religion Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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Information Systems Success and User Acceptance in Digital Tax Transformation: A Systematic Literature Review Gede Angga Ardiana; Milla Sepliana Setyowati
INSERT : Information System and Emerging Technology Journal Vol. 7 No. 1 (2026)
Publisher : Information System Study Program, Faculty of Engineering and Vocational, Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/insert.v7i1.117399

Abstract

Digital transformation in tax administration often faces structural challenges due to the fragmentation between information system success and user acceptance research. This study aims to synthesize the existing literature and develop an integrative conceptual framework for digital tax administration transformation. Using a Systematic Literature Review (SLR) approach, 26 Scopus-indexed articles published between 2021 and 2026 were analyzed following the PRISMA protocol and quality assessment procedures. The findings indicate that system quality, information quality, service quality, and trust are key factors shaping perceived usefulness, user satisfaction, and technology adoption. The literature further suggests that sustained system use is associated with improved tax compliance, organizational benefits, and broader digital transformation outcomes. In addition, digital literacy, organizational readiness, top management support, and change management were identified as important contextual factors. The study concludes that digital tax system success cannot be understood solely from either technical or behavioral perspectives. Its primary contribution is the development of an Integrated Framework of Digital Tax Transformation Success that conceptually links system success, user acceptance, tax compliance, and digital transformation outcomes within a unified framework.
Perbandingan Tingkat Financial Distress Sebelum dan Selama Era VUCA pada Perusahaan Sektor Transportasi dan Logistik BEI Tahun 2017–2021 Syafira Agnia Lilla; Milla Sepliana Setyowati
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 7 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i7.5953

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan tingkat financial distress sebelum dan selama era VUCA (Volatility, Uncertainty, Complexity, Ambiguity) serta menguji pengaruh rasio likuiditas, rasio profitabilitas, operating capacity, dan ukuran perusahaan terhadap financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017–2021. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan 18 perusahaan yang dipilih menggunakan teknik purposive sampling. Financial distress diukur menggunakan model Altman Z-Score Modifikasi, sedangkan analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, dan regresi linear berganda dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan tidak mengalami perubahan kondisi financial distress sebelum dan selama era VUCA, meskipun terdapat beberapa perusahaan yang mengalami perbaikan maupun penurunan kondisi keuangan. Hasil uji regresi menunjukkan bahwa rasio likuiditas berpengaruh positif signifikan terhadap financial distress, sedangkan rasio profitabilitas berpengaruh negatif signifikan terhadap financial distress. Sementara itu, operating capacity dan ukuran perusahaan tidak berpengaruh signifikan terhadap financial distress. Nilai koefisien determinasi sebesar 82,2% menunjukkan bahwa variabel independen dalam penelitian mampu menjelaskan variasi financial distress secara kuat. Temuan ini memberikan implikasi bagi perusahaan, investor, dan kreditur dalam mengantisipasi risiko kesulitan keuangan pada kondisi bisnis yang penuh ketidakpastian.
Co-Authors Abrar Bilisanimar Anisha Charisma Permatasari Arfah Habib Saragih Dailimi, Lili Fajri Dipinto, Ryan Nanda Putra Erniati Rizki Islamiyah Faridah Kamaluddin* Gede Angga Ardiana Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Hendrawan, Adang Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Jessy Tantriangela Khozen, Ismail M Edi Hartono Merry Inriama Mutya Nurmala Raya NURCHAMID, TAFSIR Prianto Budi Saptono Rehan Hidayat Romy Sukma Bangsa Rudi Andrean Ryan Nanda Putra Dipinto Syafira Agnia Lilla Wiji Mutia Hardianti Wisamodro Jati Wulandari Kartika Sari Yasmina Prasetyanti Putri