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All Journal MABIS: Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
Dean Charlos Padji Dogi
Petra Christian University
Economics, Econometrics & Finance Social Sciences

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Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance Yenni Mangoting; Retnaningtyas Widuri; Dean Charlos Padji Dogi; Rosalia Gabronino
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.77-90

Abstract

This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this.
Tax Avoidance, Hidden Behind Corporate Social Responsibility: Moderating Role of Economic Freedom Retnaningtyas Widuri; Vanness Hansen Tjoadinata; Marchello Koesoema; Dean Charlos Padji Dogi
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.147-158

Abstract

The purpose of this study is to examine whether Economic Freedom (EF) moderates the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA). Using a panel of 285 listed firms from Indonesia, Australia, Singapore, the United States, and China over the period 2019–2023, we estimate multivariate regression models in which TA is proxied by the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR), CSR is proxied by the ESG Score, and EF is measured by the Heritage Economic Freedom Index. The empirical results show that higher CSR is associated with lower TA when TA is measured by ETR, while the interaction between CSR and EF is statistically insignificant across both TA measures. These findings suggest that CSR is generally consistent with lower tax avoidance, but that the moderating role of EF is weaker than expected in the post‑COVID‑19 period. The study contributes to the CSR–tax literature by incorporating a multi‑country post‑pandemic setting and by clarifying that EF does not systematically strengthen the CSR–TA relationship, thereby nuancing prior evidence on institutional moderators. Our results also offer policy and managerial implications for aligning CSR practices with transparent and responsible tax behaviour in different institutional environments.
Sociodemographic determinants of individual taxpayer compliance behavior Yenni Mangoting; Dean Charlos Padji Dogi; Samuel Thomas Cornelius
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1078

Abstract

This research seeks to investigate the influence of taxpayer awareness, trust, and satisfaction on tax compliance. It further explores whether sociodemographic factors such as age, gender, income, and educational attainment act as moderating variables that strengthen or weaken the relationships between awareness, trust, satisfaction, and tax compliance. This study adopts a quantitative design using a survey approach. The sample comprises 251 individual taxpayers, and the data were gathered through online questionnaires. The analysis was conducted using SEM-PLS. The findings indicate that taxpayer awareness and satisfaction positively affect tax compliance, whereas trust does not show a statistically significant effect. The moderation analysis indicates that age influences the strength of the relationship between awareness and tax compliance. Education level is also found to affect the relationship between satisfaction and compliance. The subsample analysis further shows that the effects of awareness and satisfaction are more pronounced among younger taxpayers and those with lower educational attainment than among older and more highly educated groups. For tax authorities, these results highlight the importance of considering sociodemographic characteristics when designing compliance policies and strategies.
Co-Authors Marchello Koesoema Retnaningtyas Widuri Rosalia Gabronino Samuel Thomas Cornelius Vanness Hansen Tjoadinata Yenni Mangoting