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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction Hatta Hambali, Atika Jauharia
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2233

Abstract

This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire with taxpayers as respondents. The purposive sampling method was used to collect data, with the final results of 93 respondents. The partial least square results for data processing reflect that service quality and collaboration quality are determinants of e-filing user satisfaction, while user intentions only influenced by collaboration quality. Overall, this study can support the model that the success rate of e-filing is determined by user intentions and user satisfaction, which is shown by the net benefits generated from using e-filing systems. This study suggests that the Di-rectorate General of Taxation needs to increase user satisfaction and user intention mainly through collaborative quality.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Naitili, Selviana Lelan; Hatta Hambali, Atika Jauharia; Nurofik, Nurofik
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
Adaptation of Business Actors to New Policy Transformations Deranika Ratna Kristiana; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p10

Abstract

This study examines the adaptation of Micro, Small, and Medium Enterprises (MSMEs) to the new policy transformation in Indonesia's taxation system. With significant contributions to Gross Domestic Product (GDP) and employment, MSMEs are the core of the national economy, but they face challenges in terms of tax compliance. Through a quantitative approach and descriptive and explanatory methods, this study analyzes the effect of new policies, the quality of the DJP Online system, tax officer responses, and tax socialization on MSME tax compliance. Data were taken from 66 business actors in the Special Region of Yogyakarta and Central Java. The results of the study indicate that the quality of the DJP Online system and tax socialization significantly affect MSME tax compliance. In contrast, new policies and responses from tax officers do not show a significant impact. These findings reflect the need for more effective socialization and better system quality to improve tax compliance among MSMEs. This study is expected to provide useful recommendations for the government in formulating adaptive, inclusive, and future-oriented policy strategies for improving tax compliance in the digital era.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU PENGGUNAAN SISTEM PEMBAYARAN DIGITAL: SEBUAH STUDI LITERATUR Hatta, Atika Jauharia; Rahmawati, Nadia Fordia
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.18096

Abstract

The use of information technology (IT) has become essential in modern society, facilitating digital transactions and promoting a cashless society that offers efficiency and convenience for users. Analyze the factors influencing customer intention and behavior toward digital payments..This study reviews 33 previous studies on factors affecting customer intention and behavior toward digital payments, and summarizing the results. The reviewed articles include publications from both within and outside Indonesia. Domestic articles indexed in Sinta and international articles indexed in Scopus and/or Google Scholar were selected. The analysis shows that performance expectancy, effort expectancy, social influence, facilitating conditions, perceived ease of use and perceived usefulness, are the main factors influencing the intention and behavior toward digital payment systems. These findings provide crucial insights for developing strategies to enhance digital payment adoption, including improving infrastructure, educating the public, and developing products that meet user expectation. Adding complexity to previous research by enriching the theoretical understanding of the factors that can influence consumer intentions and behaviors in using digital payment.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani, Bianka BIYANTO, FRASTO Cahyo Indraswono, Cahyo Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian Ika Setya Reynata Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Naitili, Selviana Lelan Nurofik Nurofik Nurofik Nurofik, Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Rahmawati, Nadia Fordia Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari