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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Ilmu Sosial dan Humaniora Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Studi Komunikasi SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Journal Research of Social Science, Economics, and Management IIJSE EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research
Istikhoroh, Siti
Universitas PGRI Adi Buana Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Role of Coretax System in Increasing the Influence of Tax Knowledge on the Quality of VAT Period Tax Return Information Through Taxpayer Compliance Riyanto, Agung; Istikhoroh, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9590

Abstract

This study aims to examine the role of the Coretax System in strengthening the effect of tax knowledge on the quality of VAT Periodic Tax Return information, with taxpayer compliance as a mediating variable. This research is motivated by the growing need to understand how the implementation of an integrated digital tax system supports accuracy in tax reporting and compliance behavior within the Indonesian tax reform era. A quantitative explanatory approach was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to 119 corporate taxpayers registered at KPP Pratama Gresik, using a five-point Likert scale. Validity and reliability testing showed AVE values above 0.50 and Cronbach’s Alpha above 0.70, confirming that all indicators were suitable for analysis. The findings indicate that tax knowledge has a significant positive effect on taxpayer compliance but does not directly influence information quality. Meanwhile, taxpayer compliance significantly improves the quality of VAT Periodic Tax Return information and fully mediates the effect of tax knowledge on information quality. The Coretax System also has a significant direct influence on information quality but does not moderate relationships among other variables. This study highlights that reliable fiscal information quality depends not only on technological systems but also on taxpayer knowledge and compliance behavior, offering important implications for strengthening tax literacy and optimizing digital tax governance.
Membangun Innovative Work Behavior di Era Digital: Kompetensi Digital, Agility Karyawan, dan Lingkungan Kerja Digital Noerchoidah, Noerchoidah -; Rossitika, Amanda Rizky; Istikhoroh, Siti; Harjanti, Dhyah; Sitepu, Rismawati Br
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p129-142

Abstract

This study aims to analyze the effect of digital competence on employee agility and innovative work behavior, as well as the mediating role of employee agility and the moderating role of the digital work environment among employees in the creative graphic design industry in East Java. This study uses a quantitative method. Data collection was conducted using an online questionnaire via Google Forms. The sample was determined using purposive sampling. A total of 180 questionnaires were collected and analyzed using PLS-SEM in SmartPLS. This study found that digital competence has a positive and significant impact on employee agility and innovative work behavior. In addition, employee agility was found to mediate the relationship between digital competence and innovative work behavior, indicating that agility plays an important role in creating innovative work behavior. This study also found that the digital work environment moderates the relationship between digital competence and employee agility, highlighting the importance of a technology-supportive work environment to improve work effectiveness. These findings contribute to Dynamic Capability Theory, emphasizing that digital competence and employee agility function as dynamic capabilities that drive organizational innovation and competitiveness. Practical and research implications are discussed.
Co-Authors AA Sudharmawan, AA Afkar, Taudlikhul Afrizal Miradji Afrizal Miradji, Mohammad Aji Prasetyo, Aji Ardhiani, Mutiara Rachma Asidigisianti Surya Patria Bambang Dwi Waryanto Bayu Rama Laksono Christina Menuk Sri Handayani Devi Rahnjen Wijayadne Diantri Nur Anggraini Didik Subijantoro Dinata, Arta Prawira Edy Sulistiyawan, Edy Fachrudy Asj'ari Fairuza Arindra FAUZIYAH Fauziyah Fauziyah Ferry Hariawan Ferry Hariawan Ferry Hariawan Hariawan, Ferry Harjanti, Dhyah Jannah, Maula Miftahul Kadir, Nurida Abdul Laili Rahmi, Laili lasiyono, untung Miradji, Mohamad Afrizal Moh. Aslich Alana Mohammad Afrizal Miradji Nabilah Alfin Nisa Nadya Budiarti Nashrudin Latif Nisha Afriliyanti Noerchoidah Nurba'itty Ning Syahdu Purwanto, Teguh R. Bambang Dwi Waryanto Rahadianto, Rakha Alvin Rakha Alvin Rahadianto Rismawati br Sitepu Riyanto, Agung Rossitika, Amanda Rizky RR. Ella Evrita Hestiandari Safinatun Najah Saraswati , Sabrina Nur Sigit Prihanto Utomo Siti Samsiyah Subakir Subakir Sugijanto Sugijanto Suhardiyah, Martha Suharyanto SUHARYANTO SUHARYANTO sukamdani, yuni Sukandani, Yuni Sutama Wisnu Dyatmika Taudlikhul Afkar TAUDLIKHUL AFKAR Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo untung lasiyono Utomo, Sigit Prihanto Wahyu Musthika Adi Nur Endahsari Waryanto, Bambang Dwi Widiar Onny Kurniawan wira yudha alam Yuni Sukamdani Yuni Sukandani Yuni Sukandani Yunia Dwie Nurchayanie Yurida Sasmita