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p-Index From 2020 - 2025
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All Journal Jurnal Ekonomi Blockchain Frontier Technology (BFRONT)
Asep Sutarman
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

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Enhancing Security and Privacy in Blockchain Systems for Tax Administration Mardiana; Asep Sutarman; Dyah Juliastuti; Istiqomah Yati; Lucy Patricia Pasha
Blockchain Frontier Technology Vol. 4 No. 2 (2025): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v4i2.713

Abstract

This research aims to analyze the implementation of blockchain technology in tax administration to improve taxpayer compliance and state revenue. The research method used involves a literature study, secondary data analysis, and interviews with experts in taxation and blockchain technology. The background of this research is the challenges faced by the government in minimizing tax non-compliance and improving the efficiency of tax administration. The main object is to evaluate the potential of blockchain as a solution to create transparency, security, and accountability in the tax system. The method used is a quantitative approach through distributing questionnaires to 11 respondents consisting of the directorate general of taxation, taxation employees, the public as service users. Results show that blockchain implementation can reduce the risk of data manipulation, increase taxpayer confidence through transparency, and support more accurate reporting and monitoring. In addition, the use of smart contracts can simplify taxation processes, such as automatic tax calculation and direct payments. The conclusion of this study confirms that blockchain has significant potential to improve tax compliance and revenue, but challenges such as implementation costs, regulations, and infrastructure readiness need to be considered. This research provides recommendations for the government to consider a phased implementation strategy with pilot projects to ensure the successful application of blockchain technology in tax administration.
The influence of work environment and digitalization of accounting on career interest in public accountants: financial rewards as a moderating variable Safier Ramdani; Asep Sutarman
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The aim of this study is to determine the impact of career interest in the Public Accounting Office (PAC) on the working environment variable and the digitalization of accounting in moderation by the financial reward variable in accounting students in generation Z. The method used is descriptive-quantitative, with a population sample of as many as 309 LLDIKTI Region III accounting student. The work environment has significant negative influences and financial appreciation has significant positive influences on career interests, but the positive influence of digital accounting is not significant. This is because the digitization of accounting, especially artificial intelligence, is still controlled by humans so it does not cause too much concern about losing his career.
Co-Authors Istiqomah Yati Juliastuti, Dyah Lucy Patricia Pasha MARDIANA Safier Ramdani