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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Dedication : Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Cakrawala Repositori Imwi Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Se Tin
Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia
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The Compliance of MSME Taxpayers with Tax Socialization as A Moderating Variable Parulian Hutagaol; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.11899

Abstract

This study attempts to analyze MSME taxpayer compliance with tax socialization as a moderating element. This study collects primary data from business owners of MSMEs in Indonesia via the use of questionnaires. Researchers selected to gather data from a sample of 103 people who filled out questionnaires distributed using a sampling approach called convenience sampling. The SPSS software package was utilized for data analysis, and in particular multiple linear regression model analysis. The findings suggest that taxpayer compliance is not significantly affected by tax incentive programs.. Tax socialization has no effect on the motivation to pay taxes . Knowledge of tax law is not moderated by tax socialization in a way that increases taxpayer compliance. Keywords: MSMEs; tax incentives; tax understanding; tax socialization; taxpayer compliance
Persepsi dan Tantangan Pengguna terhadap Implementasi Core Tax Administration System (Coretax) di Indonesia Raymond Tirta Kelana; Se Tin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7677

Abstract

The digital transformation of Indonesian tax administration entered a new phase in January 2025 with the launch of the Core Tax Administration System (Coretax), an integrated platform replacing legacy systems such as DJP Online, e-Faktur, and e-Bupot. However, initial implementation was characterized by technical disruptions, latent data synchronization, and the complexities of parallel operations. This exploratory qualitative study addresses the empirical gap regarding early user perceptions through interviews with 15 stakeholders in Bandung, including tax consultants and individual taxpayers, utilizing NVivo for data analysis. Findings indicate that while integrated reporting and billing offer significant functional benefits, user experiences are hindered by technical unreadiness and limited institutional support. Tax consultants appear to be the most sensitive to technical obstacles, whereas individual taxpayers focus on adapting to new digital workflows. To ensure a sustainable and user-friendly evolution, the study concludes that a user-oriented approach is essential, necessitating enhanced user experience (UX) design, strengthened support services, and transparent institutional communication. The digital transformation of Indonesian tax administration entered a new phase in January 2025 with the launch of the Core Tax Administration System (Coretax), an integrated platform replacing legacy systems such as DJP Online, e-Faktur, and e-Bupot. However, initial implementation was characterized by technical disruptions, latent data synchronization, and the complexities of parallel operations. This exploratory qualitative study addresses the empirical gap regarding early user perceptions through interviews with 15 stakeholders in Bandung, including tax consultants and individual taxpayers, utilizing NVivo for data analysis. Findings indicate that while integrated reporting and billing offer significant functional benefits, user experiences are hindered by technical unreadiness and limited institutional support. Tax consultants appear to be the most sensitive to technical obstacles, whereas individual taxpayers focus on adapting to new digital workflows. To ensure a sustainable and user-friendly evolution, the study concludes that a user-oriented approach is essential, necessitating enhanced user experience (UX) design, strengthened support services, and transparent institutional communication.
The Effect of Organizational Politics on Budgetary Participation with Procedural Fairness as a Mediation Gabriela Andre Agung; SeTin SeTin
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2613

Abstract

Organizational politics and budgeting are the phenomena that exist in every organization. This study aims to examine the effect of organizational politics on budgetary participation through procedural fairness. Organizational politics refers to three dimensions, namely general political behavior, politics of going along to get ahead, and politics of pay and promotion policies. Data were collected through a questionnaire survey to 128 managers in the retail sector of the modern supermarket in Bandung, West Java, Indonesia. The data was processed using the structural equation model and Sobel test. This study shows that, firstly, general political behavior, politics of going along to get ahead, pay and promotion policies have a negative effect on procedural fairness. Second, procedural fairness has a positive effect on budgetary participation. Third, procedural fairness mediates the relationship between each organizational political dimension and budgetary participation. This study supports the theory of organizational politics and procedural fairness and has the implications for budgeting practices, namely that it is important to consider employee's perceptions of organizational politics because it has an impact on reducing the sense of fairness and eventually on budgetary participation.
Procedural Fairness in Budgeting and Employee Performance in The Context of Information Sharing Evelyn Stefanie Wangsa; SeTin SeTin
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 2 (2024): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i2.2221

Abstract

Information sharing and procedural fairness are crucial for achieving business objectives through employee performance. The results of this research will help firm management make decisions about how to improve employee and company performance by upholding procedural fairness and increasing information sharing between superiors and subordinates. This research aims to examine the effect of procedural fairness on information sharing, the effect of information sharing on employee performance, and the mediating role of information sharing on the effect of procedural justice on employee performance. This study uses primary data collected through questionnaires. The sample consisted of 108 sub-manager level employees (services, trade, and manufacturing) selected based on a purposive sampling technique. Data analysis was conducted using the regression method. Data analysis findings indicate that procedural fairness affects employee performance, which is mediated by information sharing. If procedural justice is applied, communication will be better, especially regarding relevant information; this can improve employee . As demonstrated by empirical studies of Indonesian companies, there is currently no research that reveals the relationship between procedural fairness, information sharing, and employee performance. performance. However, cross-sectional studies have flaws because they frequently lack evidence of causal links between the variables they study. According to empirical studies on Indonesian organizations, no research has demonstrated a connection between procedural fairness, information sharing, and employee performance. Based on the results of the data analysis, it can be concluded that procedural fairness and information sharing positively related to employee performance.
Co-Authors Achmad Dahlan Adwita Harefa Alpriliana, Desti Lolita Amanda Yunne Erlandian Amin, Muhd Nuryatno Ari Purwanti Ariesa Pandanwangi Atin Friatna Bernard Rhenaldi Sutedja Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Debbianita Desti Lolita Alpriliana Eddy, Endah Purnama Sari Eiren Eunike Enny Prayogo Erlangga Budi Sanggrama Evelyn Stefanie Wangsa Gabriela Andre Agung Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Salsalina Lingga Jane Amanda Lauw Tjun Tjun Lidya Agustina Lina Anatan Livia - Jonathan Lyvia Mannuela Sandra M. Sienly Veronica Meythi, Meythi Oktavianti Oktavianti Parulian Hutagaol Ranesa Thedya Raymond Tirta Kelana Rhaisya Setiawati Rachmat Rhaisya Setiawati Rachmat Rini Handayani Rony Tarigan Rosida Tiurma Manurung Roy Sembel Roy Sembel Santy Setiawan Santy Setiawan Santy Setiawan Santy Setiawan Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tan Ming Kuang Verani Carolina Vinny Stephanie Hidayat Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yunita - Christy Yunita Christy Yunita Christy Yunita Christy Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo