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All Journal Semantik Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI MANAJEMEN AKUNTANSI Jurnal Teknologi Informasi dan Komunikasi Teknik: Jurnal Ilmu Teknik dan Informatika Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Dinamika Jurnal Manajemen Informatika & Teknologi Jurnal Penelitian Sistem Informasi Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Seminar Nasional Teknologi dan Multidisiplin Ilmu JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Ekonomi Bisnis dan Kewirausahaan Switch: Jurnal Sains dan Teknologi Informasi Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Journal of New Trends in Sciences Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Manajemen Informatika Jurnal Publikasi Ilmu Komputer dan Multimedia
Kasih Purwantini
Universitas Sains Dan Teknologi Komputer
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences Other

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Digital Tax Administration and Its Impact on SMEs’ Tax Compliance Behavior Eka Satria Wibawa; Selly Silviawati; Nindi Anggi Wardani; Sri Wahyuning; Kasih Purwantini; Hendri Rasminto; Febryantahanuji
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.1982

Abstract

The digital transformation of tax administration has become a strategic government initiative to enhance service efficiency and strengthen tax compliance, particularly among small and medium-sized enterprises (SMEs) that form the backbone of the national economy. Although the adoption of digital systems such as e-filing, e-billing, and e-invoicing has streamlined tax reporting and payment processes, their actual effectiveness in shaping SME compliance behavior remains an issue that requires deeper examination. This study aims to investigate the influence of digital tax administration on the tax compliance behavior of SMEs in Indonesia, while also identifying the enabling and constraining factors in its implementation. A descriptive–exploratory qualitative approach was employed, with data collected through in-depth interviews, non-participant observation, and analysis of documents related to digital tax policies. The findings reveal that the digitalization of tax administration contributes positively to formal compliance, particularly in terms of timely reporting, but has not yet fully translated into improved material compliance, namely accurate tax payments in accordance with regulations. Key determinants of successful implementation include digital literacy, system quality, and the availability of technical support from tax authorities. These results reinforce the Technology Acceptance Model and existing tax compliance literature by highlighting that perceived ease of use and perceived usefulness of technology play a critical role in shaping taxpayer compliance behavior.
Sistem Informasi Simpan Pinjam Pada Koperasi Guru Dan Karyawan “Dwija Bhakti” SMA Negeri 2 Mranggen Berbasis Multi User Lutmawati Lutmawati; Kasih Purwantini; Arsito Ari Kuncoro; Iman Saufik Suasana; Febryantahanuji Febryantahanuji
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.1510

Abstract

Purpose of this study is to create a storage information system so that there is no wrong recording. Creating an automatic data search information system so that there is no need to search in a ledger, Creating an accurate information system in calculating savings, loans, installments and the distribution of the remaining operating results (SHU) automatically, Creating an information system that will make it easier to make the right reports, fast and accurate for cooperatives. The problem that arises in this cooperative is that the process of recording and searching for data on deposits, loans and installments is still manual in the form of a ledger. Another obstacle encountered is the calculation of deposits, loans, installments and SHU still using Microsoft Excel, which is still possible for errors in calculations. In addition, report generation also uses Microsoft Excel which requires data recording one by one which results in the presentation of the report taking a long time. The method used in this research is multi-user based using Visual Basic software, MySQL database and peer to peer network topology. The results of the analysis obtained from this study are the application of cooperative The savings and loan information systems that have been validated through several stages
Co-Authors Aninditiyah, Galuh Ari Siswati Arsito Ari Kuncoro Ayu Miranti Kusumaningrum Cici Widowati Danang, Danang Dani Sasmoko Devi Mustikasari Dewi Novita Edwin Zusrony Edy Susanto Eka Satria Wibawa Eli Septiani Elisa Satyaningrum ENI ENDARYATI Febryantahanuji Febryantahanuji Hendri Rasminto Ifoni, Magdalena Iman Saufik Suasana Iwan Koerniawan Khoirur Rozikin Lida Hartatik Lutmawati Lutmawati Lutmawati Lutmawati M Munifah Munifah Munifah Nindi Anggi Wardani Nonik Oktavia Saktiyani Nurul Ulfa Reinn, Ishak Selly Silviawati Septian, Vega Alen Setya Indah Isnawati Sindhi Sindhi Siti Kholifah Siti Kholifah Siti Nasekah Sri Wahyuning sri wahyuning Syaifudin Syaifudin Tantik Sumarlin . Vivi Kumalasari, Vivi