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All Journal Owner : Riset dan Jurnal Akuntansi Aptisi Transactions on Management Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Journal of Business Analytics (IJBA) Journal of Information Systems and Technology Research Journal of Accounting and Finance Management (JAFM) Journal of Social Science Research Trend in Technology and Management Journal of Sustainable Community Service Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science
Aoliyah Firasati
Universitas Swadaya Gunung Jati
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Information Systems and Technology Research

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Functionality, Reliability, and Effectiveness of Information Technology Services in Supporting VAT Administration Hery Setyo Nuryantoro, Petrus; Wahdiat, Irwan Sutirman; Firasati, Aoliyah
Journal of Information Systems and Technology Research Vol. 4 No. 3 (2025): September 2025
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jistr.v4i3.1311

Abstract

This study addresses the persistent challenges faced by taxable entrepreneurs (PKP) in utilizing information technology (IT) for Value-Added Tax (VAT) compliance, including data inconsistencies, reporting delays, and uneven system optimization. The research emphasizes the unique value of integrating IT functionality, infrastructure reliability, and overall effectiveness to improve VAT administration. Data were collected from PKP in the Cirebon 3 region through questionnaires (offline and online) and direct interviews. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to measure the level of IT utilization and its effect on VAT compliance. The f indings reveal that IT functionality, reliability, and effectiveness are at a high level, indicating that IT has been successfully implemented in VAT administration. Input and output tax administration scores were also categorized as high, and regression analysis demonstrated a positive and significant impact of IT on VAT compliance, both partially and simultaneously. These results highlight the critical role of the government’s integrated Coretax system and PKP’s capacity to adopt and optimize IT solutions. The study contributes by showing that combining functionality, reliability, and effectiveness creates a comprehensive framework that enhances compliance and reduces administrative friction in VAT management.
Co-Authors Arinal Muna Arsella Zalianty Aviv Tihan Bennet, Daniel Bukhori, Bukhori Chaniago, Pedro Revosky Dede Yusuf Maulana Demiyati, Eba Dewi, Susanti Faleri, Nabila Stefany Francisko, Muhamad Hery Setyo Nuryantoro, Petrus Inayaturrohmah Irwan Sutirman Wahdiat Janiman Janiman Janiman Janiman, Janiman Lestari, Wilda Fuji Lindya Lindya Maharani, Amelta Meilinda, Riska Melha, Melha Muhammad Irvan Nurjanah, Rina Permana, M. Septian Arya Purdianto, Ario Qomalasari, Zahwa Rafa Faridah, Nur Rismayada Putri, Dwi Salsabilla, Putri Santi Halimatusadiyah, Dede Siska Ernawati Fatimah Sitoayu, Laras Yahya, Adibah