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p-Index From 2021 - 2026
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All Journal Media Mahardhika Accounting Information System, Taxes, and Auditing Journal (AISTA)
Qosim Qosim
Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS SWOT: PROBLEM KANTOR KONSULTAN PAJAK X KABUPATEN LAMONGAN Qosim Qosim; Sri Yaumi; Tri Winarsih; Rahma Jariatul
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.801

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and strategies that should be applied by Tax Consultants X during the Covid-19 pandemic. This research was conducted at the Tax Consultant Office in East Java and used a qualitative research method, with data collection techniques using interviews, questionnaires, observation and documentation. The data validation technique used is source triangulation technique and method triangulation. The results of this study indicate that the condition of the Tax Consultant Office X is declared good. Where the internal condition of the Tax Consultant Office X is 2.96 with the total strength factor obtained is 2.25, while the total weakness factor is 0.791. While the external factor of the Tax Consultant Firm X is 2.25 with the total opportunity factor obtained is 1.47, while the total of the threat factor is 0.787. When viewed from the results of the identification of internal and external factors of the Tax Consulting Office X, it shows that for now the most appropriate strategy is the SO Strategy. In the future, the X Tax Consultant can improve service facilities, expand the network to clients, create a website and carry out promotions using e-WOM.
Transformasi Kepatuhan Pajak di Era Coretax: Dari Voluntary ke System-Driven Compliance Tri Winarsih; Mesra Berlyn Hakim; Jihan Khonitatillah; Qosim Qosim; Devira Yolla Aulia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.126

Abstract

Studi ini bertujuan untuk meneliti transformasi kepatuhan pajak di era implementasi Coretax, khususnya pergeseran dari kepatuhan sukarela ke kepatuhan berbasis sistem. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam dengan wajib pajak, konsultan pajak, dan otoritas pajak, studi ini mengeksplorasi perubahan perilaku, persepsi, dan praktik kepatuhan dalam sistem pajak digital. Hasil penelitian menunjukkan bahwa Coretax berfungsi tidak hanya sebagai alat administratif tetapi juga sebagai mekanisme yang secara aktif membentuk kepatuhan melalui integrasi data, validasi otomatis, dan kontrol prosedural. Kepatuhan tidak lagi hanya bergantung pada kesadaran individu, tetapi lebih merupakan hasil interaksi antara manusia dan sistem yang terstruktur. Lebih lanjut, transformasi ini juga memunculkan dinamika baru, seperti kompleksitas adaptasi, ketergantungan pada sistem, dan pergeseran peran wajib pajak dari aktor menjadi operator. Secara teoritis, studi ini mengusulkan konsep kepatuhan berbasis sistem sebagai bentuk kepatuhan baru yang mencerminkan integrasi dimensi teknologi, perilaku, dan kelembagaan dalam ekosistem pajak digital.
Co-Authors Devira Yolla Aulia Hakim, Mesra Berlyn Jihan Khonitatillah Rahma Jariatul Tri Winarsih Yaumi, Sri