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p-Index From 2021 - 2026
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All Journal Journal of Islamic Economics and Business Jurnal Ilmiah Mahasiswa
Rizki Alifa, Nabiela
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Assessing the Determinants of Cashless Society Growth Among Muslims In Indonesia Taufik Rahman, Tonton; Rizki Alifa, Nabiela
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45533

Abstract

The Covid-19 pandemic has increased cashless payment transactions among the Muslim community in Indonesia. Cashless payment turned into a post-pandemic lifestyle that can create a cashless society. This study aims to analyze the factors that can form a cashless society through digital literacy competencies compiled by Japelidi. Factor analysis with a quantitative approach was used as an analytical method by surveying 250 participants, characterized as Muslims who live in West Java. The research findings show that the Muslim community in West Java is classified as competent and has good digital literacy. The ability of Muslim communities living in West Java in analyzing instruments and digital implementation is the predominant factor for developing a cashless society. This research shows new factors that can influence the development of a cashless society and can be used as a reference for constructing policies for the development of a cashless society in West Java.
Digital Tax Transformation In Indonesia: Evaluating The Impact Of The Coretax System On Taxpayer Compliance Rizki Alifa, Nabiela; Ardiansyah, Rizwan
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/nyy5dp53

Abstract

This study aims to analyze the impact of digital tax transformation through the implementation of the Core Tax Administration System (Coretax) on taxpayer compliance in Indonesia and to identify the supporting and inhibiting factors affecting its effectiveness. The research employs a qualitative descriptive approach using a literature review method based on secondary data from academic journals, government reports, policy documents, and publications from international institutions related to digital tax administration. The findings indicate that Coretax significantly improves administrative efficiency by integrating registration, reporting, payment, and supervision into a single digital platform, thereby simplifying taxpayer interactions, reducing compliance costs, and enhancing transparency and accountability. Empirical evidence shows improvements in formal compliance rates, timeliness of tax reporting, expansion of the taxpayer base, and reductions in tax arrears, while integrated data systems strengthen monitoring and enforcement capabilities and foster voluntary compliance through increased trust in tax authorities. However, the effectiveness of Coretax implementation is constrained by uneven digital infrastructure, cybersecurity risks, limited digital literacy, resistance to organizational change, and regulatory adaptation challenges. In conclusion, Coretax plays a crucial role in improving taxpayer compliance by lowering administrative barriers, strengthening institutional trust, and enhancing enforcement mechanisms, but its long-term success requires sustained investment in infrastructure, capacity building, regulatory support, and public education to ensure that digital transformation leads to durable improvements in tax compliance and revenue performance.
Co-Authors Ardiansyah, Rizwan Taufik Rahman, Tonton