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All Journal INFO ARTHA JASF (Journal of Accounting and Strategic Finance) Media Komunikasi Dunia Ilmu Sipil (MoDuluS) Educoretax Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Innovation Studies Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Rahayu Kusumawati, Rahayu
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Educoretax

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Effectiveness Of Tax Return Reporting Via The e-Filling Application Marfiana, Andri; Kusumawati, Rahayu
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.892

Abstract

This study aims to determine the impact of e-Filling on the effectiveness of Tax Return reporting using the D&M IS Success Model. The research subjects are the academic community in the PKN STAN environment who work independently in the Jakarta area and its surroundings. This group was chosen because they are considered to understand the use of e-Filling reporting applications as academics, but some of them still experience difficulties when filling it out. This research uses primary data consisting of 58 responses that have been collected. Data analysis uses the Partial Least Square (PLS) model with Structural Equation Modelling (SEM) methods. The test results indicate that Information Quality, System Quality, and Intention to Use have a significant positive effect on the Net Benefit of the e-Filling System. Additionally, Intention to Use successfully mediates the impact of Information Quality and System Quality on the Net Benefit significantly. The implication for the government is to continue updating the e-Filling system by considering the factors of information quality and system quality and striving to socialize the use of e-Filling to the public.
Determinants of government debt portfolio management: A VECM analysis of Indonesia’s fiscal dynamics Sumantri, Joko; Akhmadi, Muhammad Heru; Kusumawati, Rahayu; Purnomoputro, Ajik; Setiawan, M Rudy
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1848

Abstract

This paper explores the macroeconomic determinants shaping the composition of Indonesia’s sovereign debt portfolio, distinguishing between foreign loans, government securities, and sukuk instruments. Using quarterly data from 2010 to 2025 and a Vector Error Correction Model (VECM), the study reveals robust long-run cointegration between key macro variables and debt composition. Exchange rate stability, global interest rate dynamics, and fiscal policy adjustments emerge as dominant drivers. Policy implications underscore the importance of active debt diversification and macroprudential coordination to enhance fiscal resilience. Employing the Vector Error Correction Model (VECM), the analysis examines the impact of the exchange rate (X1), LIBOR (X2), SIBOR (X3), U.S. Prime Rate (X4), Japan Prime Rate (X5), foreign exchange reserves (X6), inflation rate (X7), and GDP growth rate (X8) on the allocation of foreign loans (Y1), government debt securities (Y2), and state sharia securities (Y3) over the period 2010–2025. The findings reveal that the relationships between the dependent variables (Y1, Y2, Y3) and the macroeconomic indicators (X1–X8) are both dynamic and heterogeneous in the short and long term. These results underscore that the effectiveness of economic policy is not solely dependent on direct interventions targeting debt instruments, but also on the government's ability to manage long-term adjustment mechanisms and short-term transmission channels, particularly through key variables such as X5, X3, and X2.
Co-Authors Abrika, Ilzyadina Ana Sofia, Siti Nur Aeni Dwi Anggita, Dyah Rizki Arifah Fibri Andriani, Arifah Fibri Arizna, Roisurroff'i Arizna, Roisurroff’i Auliya, Annisa'U Muslimatul Auliya, Annisa’U Muslimatul Dwi Ana Sofia, Siti Nur Aeni Edytha, Ellang Reczza Gegana Ginting, Medeilia Bernike Br Hanafi, Billy Firdaus Jagad, Daniel Jaya Joko Sumantri, Joko Marfiana, Andri Martinus, Jeremi Mubina, Dafa Fathan Muhammad Heru Akhmadi Niken Silmi Surjandari Nurkhamid, Muh Purnomoputro, Ajik Qadri, Resi Ariyasa Raden Harya Dananjaya, Raden Harya Rahmadhani, Anya Salsabiila Rosyalita, Dita Sadewi, Febri Intan Sari, Lily Puspita Sari, Yolanda Mayang Setiawan, M Rudy Yusuf Agustian, Mochamad Ferdy