Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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All Journal Interdisciplinary Social Studies Jurnal Ar Ro'is Mandalika (Armada)
Kristiani, Wina
Unknown Affiliation
Religion Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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The Influence of e-Filing Ease of Use, Digital Tax Service Quality, and Data Security System Quality on Individual Taxpayer Compliance Moderated by Risk Preference: A Study on Pizza Hut Network Employees in Indonesia Kristiani, Wina
Interdisciplinary Social Studies Vol. 4 No. 4 (2025): Regular Issue: July-September 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i4.937

Abstract

This study aims to analyze the effect of ease of e-Filing use, quality of digital tax services, and data security system quality on individual taxpayer compliance, with risk preference as a moderating variable. The research object consists of Pizza Hut employees in Indonesia who are registered individual taxpayers. This quantitative study employs a survey method and Partial Least Squares – Structural Equation Modeling (PLS-SEM) for data analysis. The findings indicate that all three independent variables have a significant positive effect on tax compliance. Risk preference moderates the relationship between ease of e-Filing and service quality with compliance, but does not moderate the effect of data security on compliance. The study contributes theoretically and practically to the development of more inclusive and psychologically informed digital taxation strategies.
Corporate Governance, Performance, Corporate Value, and Sustainability Reporting: A Systematic Literature Review Kristiani, Wina; Djaddang, Syahril; Widyastuti, Tri
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5667

Abstract

This study aims to analyze the influence of corporate governance, corporate performance, and corporate value on sustainability reporting in companies listed on the Indonesia Stock Exchange (IDX). The phenomenon of increasing awareness of sustainability issues and the demand for public transparency has driven companies to present sustainability reports as a form of social and environmental accountability. Although the adoption of sustainability reporting has become more widespread, its quality and consistency still vary, making it important to review the factors influencing these reporting practices. The research method used is a descriptive qualitative approach with a systematic literature review of various academic articles from the period 2020–2025. Analysis was carried out using thematic and comparative approaches to examine the relationships between variables based on previous research findings. The study's results show that corporate governance (Good Corporate Governance) has a positive impact on the quality of sustainability reporting through increased transparency and managerial oversight. Corporate performance also positively influences sustainability reporting, as companies with high profitability and efficiency have a greater capacity to implement and report sustainability activities. Meanwhile, corporate value is positively related to sustainability reporting, where sustainability reporting serves as a signal of trust for investors and the public, while enhancing the company's image and reputation. Overall, this research confirms that corporate governance, performance, and value play complementary roles in driving credible sustainability reporting practices. Academically, it enriches the literature on the integration of governance, performance, and firm value aspects in the context of corporate sustainability, while practically, the findings encourage public companies to strengthen governance systems and expand sustainability disclosures as a strategy for long-term value enhancement.
Co-Authors Djaddang, Syahril Tri Widyastuti