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All Journal Jurnal Informatika Ekonomi Bisnis Eduvest - Journal of Universal Studies
Ni Wayan Trisnawaty
Universitas Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Towards Tax Administration 3.0: Bracing the Challenges in Mobile Application Development Darmawan Sidiq; Teguh Raharjo; Ni Wayan Trisnawaty
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.915

Abstract

Tax Administration 3.0 calls for tax administrations to be a high-tech adaptive organization with human touch. To that extent, tax administrations worldwide have developed mobile app as a taxpayer touchpoint. As the results of tax administrations’ digital maturity assessment shows major room for improvement, the mobile app development also faced with challenges. This study aims to investigate challenges in tax services mobile app development using M-Pajak as a case study. The descriptive qualitative approach used as our research method is composed of literature review, semi structured interview, open coding, and thematic analysis. Our study finds that M-Pajak development faces challenges related with project management and application requirements. To mitigate the challenges, it is important to ensure that projects are sufficiently staffed. Furthermore, change management must be implemented by focusing on user needs, who largely determine the application success. Meanwhile, fragmentation can be considered as the most critical challenge as it affects other challenges. Diversity of platforms and devices in which the mobile application will be operated potentially affects other factors, such as interoperability, user experience, privacy, and security. This study is important for tax administrations to anticipate challenges in developing their mobile app. Finally, this study also enriches the literature through the investigation of the mobile app development challenges in the context of tax services mobile app.
Exploring Challenges and Solutions in Agile Project Management: A Case Study in a Financial Institution Dian Prima Sari Primasari; Teguh Raharjo; Ni Wayan Trisnawaty
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52737

Abstract

According to a survey, 40% of agile projects were successfully completed, while fewer than 15% of waterfall projects were. Motivated by the high probability of success, one of the financial institutions in Indonesia decided to implement agile project management for its software development. Implementing agile in a highly regulated financial institution, such as banks, presents its own challenges, such as a delay in the delivery of work products, fail to meet users’ expectations, and increases users’ reluctance to adopt the system. This research conducts a systematic literature review to identify the critical failure factors and prioritize them using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The objective of this study is to identify challenges in agile project management in the case study and to propose recommendations. The research identified the top ten key challenges in implementing agile practices, namely prolonged task switching, task dependency, real-time analysis requirements, automating data collection, capturing diverse data, lack of teamwork, team members being over-qualified or under-qualified to do the tasks, lack of acceptance criteria, lack of cross-functionality, and lack of management commitment. Solutions were developed based on the PMBOK Guide-Seventh Edition, relevant previous studies, and interviews with both the internal and external project managers. This research provides a deeper understanding of the challenges of implementing agile project management in financial institutions, especially in developing countries, and addresses the complexities of adopting agile in highly regulated environments.
Co-Authors Darmawan Sidiq Dian Prima Sari Primasari Teguh Raharjo Teguh Raharjo