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All Journal Advances in Applied Accounting Research Atestasi : Jurnal Ilmiah Akuntansi
Rusyda, Nurazizah
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Digital e-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Rusyda, Nurazizah; Putri, Trie Akra; Mira, Mira
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1593

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh digital e-Filing terhadap tingkat kepatuhan wajib pajak orang pribadi di Kota Makassar. Fokus utama penelitian adalah menilai bagaimana persepsi wajib pajak terhadap kemudahan, kecepatan, dan keamanan sistem digital e-Filing memengaruhi kepatuhan mereka dalam melaporkan kewajiban perpajakan. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 70 responden wajib pajak orang pribadi. Pengolahan dan analisis data dilakukan dengan bantuan aplikasi SmartPLS 4 menggunakan metode Structural Equation Modeling (SEM) untuk menguji pengaruh langsung variabel independen terhadap variabel dependen. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa digital e-Filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Nilai koefisien determinasi (R²) sebesar 0,447 mengindikasikan bahwa 44,7% variasi kepatuhan dapat dijelaskan oleh variabel e-Filing. Indikator kemudahan penggunaan, kecepatan layanan, dan keamanan data memainkan peran penting dalam mendorong kepatuhan wajib pajak. Implikasi: Penelitian ini menyarankan bahwa optimalisasi fitur dan pelayanan e-Filing merupakan strategi penting dalam mendukung program transformasi digital perpajakan. Temuan ini berguna bagi pembuat kebijakan untuk merancang sistem layanan pajak yang lebih inklusif, responsif, dan ramah pengguna guna meningkatkan kepatuhan secara berkelanjutan.
The Crucial Role of Social Media in Raising Public Awareness of Environmental Accounting Practices Wahyuni, Wahyuni; Herlina, Herlina; Rusyda, Nurazizah; Putri, Trie Akra
Advances in Applied Accounting Research Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i2.356

Abstract

Purpose: This study aims to explore the crucial role of social media in raising public awareness of environmental accounting practices and to examine how social media can bridge the gap between corporate environmental disclosures and public understanding. It investigates how social media functions as a communication and educational platform to support corporate transparency and accountability in environmental reporting. Research Design and Methodology: This research employs a qualitative systematic literature review (SLR) method, analyzing selected peer-reviewed journal articles, books, and reports published between 2015 and 2025. The study critically synthesizes literature related to environmental accounting, stakeholder communication, and social media to provide a comprehensive understanding of the intersection of these domains. Findings and Discussion: The study finds that social media is an effective tool for disseminating complex environmental accounting data in accessible formats and engaging the public through interactive and transparent communication. It reveals that social media fosters corporate accountability by enabling public scrutiny and feedback. However, challenges such as limited public literacy in environmental accounting and the lack of standardized communication practices remain significant obstacles. Implications: The study highlights the need for companies to integrate social media into their environmental communication strategies and for policymakers to establish guidelines that promote transparency. It also underscores the role of social media in empowering stakeholders and encouraging active public participation in environmental governance.
Co-Authors Herlina Herlina Mira Mira Putri, Trie Akra wahyuni wahyuni