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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Kontemporer
Pranata, Yosef
Unknown Affiliation
Economics, Econometrics & Finance

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THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Andrew, Richard; Lusy; Mastan, Stanislaus Adnanto; Pranata, Yosef
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.
THE INFLUENCE OF LEADERSHIP STYLE, AND GREEN MANAGEMENT ACCOUNTING ON THE SUSTAINABILITY PERFORMANCE OF CATHOLIC UNIVERSITIES IN INDONESIA Andrew, Richard; Lusy, Lusy; Pranata, Yosef
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18275

Abstract

Sustainability performance is an issue that has become phenomenal lately in the era of Industrial Revolution 5.0. Not only companies are the object of special attention towards sustainability performance based on profit goals, but non-profit (nonprofit) based organizations also continue to strive to achieve sustainability performance. The Catholic University as one of the non-profitoriented organizations must continue to maintain its performance in order to achieve sustainability performance. The object of research in this study are all Catholic universities in Surabaya and Jakarta. The choice of place is because the two cities are the two largest cities in Indonesia and have the best Catholic universities in Indonesia. Sampling technique in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study was to analyze and examine the influence of leadership style, and Green Management Accounting on sustainability performance. The specific purpose of this study is to see the role of Green management accounting on the sustainability performance of Catholic universities in Indonesia is maintained in the midst of rapid technological developments in the Industrial Revolution 5.0. The urgency of this research is if the Catholic University in Indonesia has a different level of understanding, Knowledge-Based Leadership Style, Green Management Accounting and Sustainability Performance, specific specifications in this research, more focus on the theme of green Management Accounting and sustainable Accounting Research in terms of the level of leadership style, Green Management Accounting.
Co-Authors Lusy Lusy Lusy, Lusy Richard Andrew Stanislaus Adnanto Mastan, Stanislaus Adnanto