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All Journal JURNAL PASTI (PENELITIAN DAN APLIKASI SISTEM DAN TEKNIK INDUSTRI) YUME : Journal of Management Bisnis Net : Jurnal Ekonomi dan Bisnis An-Nuha : Jurnal Pendidikan Islam Jurnal Sains dan Teknologi Borobudur Pharmacy Review Journals of Indonesian Multidisciplinary Research Neraca Manajemen, Akuntansi, dan Ekonomi Mulawarman Dental Journal Goodwood Akuntansi dan Auditing Reviu Jurnal Ilmu Ekonomi, Manajemen dan Bisnis Senadika
Sari, Dela Puspita
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Systematic Literature Review (SLR): Perkembangan Penelitian E-Goverment di Indonsia dengan VOSviewer Wijaya, Muhamad Ilham; Sari, Dela Puspita; Jarti, Nanda
Jurnal Sains dan Teknologi (JSIT) Vol. 5 No. 3 (2025): September-Desember
Publisher : CV. Information Technology Training Center - Indonesia (ITTC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jsit.v5i3.3690

Abstract

This study aims to analyze the development of e-government research in Indonesia using a Systematic Literature Review (SLR) approach supported by bibliometric analysis using VOSviewer software. The review was conducted on scientific publications obtained from the Google Scholar database between 2020 and 2025. The results indicate that the topic of e-government is strongly linked to themes such as bureaucratic transformation, good governance, digital public services, and information technology literacy. Through network visualization and keyword density, it was found that e-government research in Indonesia has experienced a significant increase in line with the Electronic-Based Government System (SPBE) policy. Furthermore, the analysis results show positive trends in Indonesia's E-Government Development Index (EGDI) and Human Capital Index (HCI), reflecting advances in digital infrastructure, increased public literacy, and the effectiveness of public services. Overall, this study concludes that the implementation of e-government in Indonesia plays a crucial role in realizing transparent, efficient, and sustainable governance, as well as supporting the achievement of the Sustainable Development Goals (SDGs).
The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels Sari, Dela Puspita; Dewi, Anita Kusuma; Damayanti, Damayanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5540

Abstract

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). Results/findings: The results show that tax avoidance has a positive and significant effect on tax payments, managerial ownership has no significant effect, and profitability has a positive but insignificant effect. Simultaneously, the three variables significantly influenced tax payments, with results shaped by the COVID-19 pandemic and related tax policies. Conclusions: This study concludes that tax avoidance is the dominant factor affecting corporate tax payments, whereas managerial ownership and profitability do not have significant effects. However, all three variables jointly affect the tax payment levels. Limitations: This research is limited to property and real estate companies listed on the IDX during 2019–2023, therefore, the findings may not be generalizable to other sectors or periods. Contributions: This study contributes to the accounting and taxation literature in Indonesia and provides insights for policymakers, tax authorities, and company management.
Co-Authors Agusta, Herma Fanani Aisah, Nurul Amzana, Nurus Astuti, Feky Fuji Bahlefi, Riza Balqis, Nur Aisyah Shinta Damayanti Damayanti Dewi, Anita Kusuma Efendi, Dwi Risky Egi Radiansyah Fachry Abda El Rahman Febrian, Rizki Fitriana Yuliastuti Kusumastuti, Anggit Dyah Listiyawati, Listiyawati Nanda Jarti Ompusunggu, Novelin Yohana Pahrurroji, Pahrurroji Paramida, Cici Prayudi, Shinta Nuriya Shobri, Muhammad Suhendra Suhendra Syarofah, Huuriyah Alfiatus Wijaya, Muhamad Ilham Wulandari, Dila Zelpani