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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Audit, Fiscal, and Capital Expenditure: Determinants of Local Government Corruption Saraghi, Evelyn Christina Br; Setiyawati, Hari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.990

Abstract

Corruption remains a prevalent issue that can manifest at all tiers of government, including regional government in Indonesia. This research aims to empirically prove the impact of audit opinions, audit findings, fiscal decentralization, and capital expenditures on corruption within local government entities. In this study, the level of corruption is quantified using cases of regional government corruption that have received a final legal decision from the court. This research employs a quantitative methodology utilizing panel data regression analysis. The research population consists of all regency/municipality governments in Indonesia during the fiscal year period from 2018 to 2022. The sample was obtained using purposive sampling, yielding 219 regional governments which met the criteria. Over a five-year observation period, 1,095 observations were analyzed. The data was then processed and analyzed using Eviews version 12. The research results show that audit opinion and fiscal decentralization significantly reduce local government corruption. Higher audit quality and fiscal decentralization correlate with lower levels of corruption. Meanwhile, audit findings and capital expenditures have no effect on local government corruption.
Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur Dewani, Siti; Setiyawati, Hari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3842

Abstract

Indonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices remains uneven, with East Jakarta recording the lowest realization in 2021–2022. This study investigates the effect of tax service digitalization and cooperative tax compliance on taxpayer trust and their subsequent impact on tax compliance. Using a quantitative approach, data were collected through questionnaires from 150 corporate taxpayers registered in East Jakarta and analyzed with SmartPLS 4.1. The results reveal that both tax service digitalization and cooperative tax compliance significantly enhance taxpayer trust and compliance. Taxpayer trust also exerts a significant positive effect on compliance and mediates the relationship between the independent variables and tax compliance. This study contributes conceptually by integrating the Theory of Planned Behavior and the Slippery Slope Theory to explain compliance behavior through trust, and contextually by focusing on East Jakarta, the weakest-performing regional office. The findings provide theoretical insights and practical implications for designing tax policies that leverage digitalization and cooperative approaches to foster taxpayer trust and strengthen compliance. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance
Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Arisma Dwi Astuti ARIYANTO , Satrio Muhammad ARWATI, I Gustri Ayu D. Simamora, J. Melda Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi G A Arwati, I Hadnan, Muhamad Himatul KHASANAH I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Jajat Sudrajat Khozaeni Bin RAHMAD Lucky Nugroho Meidita Andrilia METACESARI, Magfirah Metha Christinawati Naga Chiputra Nisrina Septiarini NUGROHO, Yusuf Purwo Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ratna MAPPANYUKI Rini Marlina, Rini Riswari Asri RABBANI Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siti Choiriah Sri Purwaningsih Suharmadi Suharmadi Surjandari, Dwi Asih Villany Golwa, Gian Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi