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All Journal Vokasi: Jurnal Riset Akuntansi Krisna: Kumpulan Riset Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan The Indonesian Journal of Accounting Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Akuntansi dan Keuangan Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Abdimas Maduma Journal of Entrepreneurial and Business Diversity KINERJA : Jurnal Ekonomi dan Bisnis E-JURNAL AKUNTANSI
Muttiwijaya, Gede Teguh Prasetya
Ganesha University of Education
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Digitalisasi Sistem Perpajakan: Sebuah Kajian Literatur Luh Madori Sekarsari; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.119876

Abstract

Digitalisasi sistem perpajakan bertujuan untuk meningkatkan efisiensi dan kepatuhan wajib pajak, namun menghadapi kendala teknis dan rendahnya literasi digital. Penelitian ini menyelidiki perkembangan transformasi digital perpajakan di Indonesia dan menganalisis peran strategis literasi digital dalam memperkuat ekosistem fiskal. Tinjauan literatur sistematis dilakukan pada empat puluh artikel ilmiah yang diterbitkan antara tahun 2021 dan 2026. Hasil menunjukkan bahwa implementasi sistem administrasi perpajakan inti meningkatkan efisiensi operasional sebesar delapan puluh lima persen dan mengurangi biaya kepatuhan sebesar tiga puluh satu poin delapan persen. Wajib pajak dengan literasi digital yang memadai 38 poin empat persen lebih efisien dalam memenuhi kewajiban fiskal. Digitalisasi terbukti efektif dalam mendorong kepatuhan sukarela melalui transparansi. Studi ini menyimpulkan bahwa keberhasilan bergantung pada infrastruktur dan kompetensi sumber daya manusia, dengan literasi digital sebagai faktor penting untuk reformasi yang berkelanjutan dan inklusif.
Determinan Perilaku Kepatuhan Pajak Era Digital : Sebuah Analisis Literatur Ni Putu Ginanti Ari Kirana Putri; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120941

Abstract

The digital transformation of tax administration has changed how taxpayers fulfill their tax obligations, making it increasingly important to understand the factors influencing tax compliance in the digital era. This study aims to identify and describe the determinants of tax compliance behavior in the digital era based on previous research. The study employs a descriptive literature analysis of 20 scientific articles published between 2021 and 2026 and obtained through Google Scholar. The selected articles were classified based on theories, variables, and research findings. The results indicate that the Theory of Planned Behavior and Technology Acceptance Model are the most frequently used approaches. Perceived usefulness, trust, and tax sanctions tend to have positive effects, while perceived ease of use, attitude, and subjective norm show varying results. The findings indicate that successful digital tax transformation requires systems that provide tangible benefits, are easy to use, and build taxpayer trus
Pengaruh Capital Intensity, Rasio Beban Operasional Pendapatan Operasional (BOPO) dan Ukuran Perusahaan terhadap Agresivitas Pajak Sektor Transportasi & Pergudangan di BEI Tahun 2021–2024 Christoper Owen Geraldi; Sunitha Devi; Gede Teguh Prasetya Muttiwijaya
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2148

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO), dan Ukuran Perusahaan terhadap agresivitas pajak pada perusahaan sektor transportasi dan pergudangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh rendahnya kontribusi penerimaan pajak sektor transportasi dan pergudangan meskipun sektor tersebut menunjukkan pertumbuhan ekonomi yang relatif tinggi selama periode pemulihan pascapandemi. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel ditentukan menggunakan teknik purposive sampling, sedangkan data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan SPSS. Agresivitas pajak diproksikan menggunakan Effective Tax Rate (ETR), sementara Capital Intensity, BOPO, dan Ukuran Perusahaan digunakan sebagai variabel independen. Hasil penelitian menunjukkan bahwa Capital Intensity, BOPO, dan Ukuran Perusahaan secara parsial tidak berpengaruh terhadap agresivitas pajak pada perusahaan sektor transportasi dan pergudangan. Temuan ini mengindikasikan bahwa keputusan perusahaan dalam melakukan agresivitas pajak tidak dipengaruhi oleh besarnya investasi pada aset tetap, tingkat efisiensi operasional, maupun skala perusahaan. Dengan demikian, perilaku agresivitas pajak pada sektor tersebut diduga lebih dipengaruhi oleh faktor lain di luar model penelitian, seperti profitabilitas, leverage, mekanisme tata kelola perusahaan, maupun kebijakan perpajakan.   This study aims to examine the effect of Capital Intensity, the Operating Expense to Operating Revenue Ratio (BOPO), and Firm Size on tax aggressiveness in transportation and warehousing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study is motivated by the relatively low tax revenue contribution of the transportation and warehousing sector despite its strong economic growth during the post-pandemic recovery period. This research employs a quantitative approach with a causal associative research design. The sample was selected using a purposive sampling technique, and the data consisted of secondary data obtained from the companies' annual financial statements. Data were analyzed using multiple linear regression with SPSS. Tax aggressiveness was proxied by the Effective Tax Rate (ETR), while Capital Intensity, BOPO, and Firm Size served as the independent variables. The findings indicate that Capital Intensity, BOPO, and Firm Size have no partial effect on tax aggressiveness in transportation and warehousing companies. These results suggest that corporate tax aggressiveness is not influenced by the level of investment in fixed assets, operational efficiency, or company size. Therefore, tax aggressiveness in this sector is likely to be driven by other factors beyond the research model, such as profitability, leverage, corporate governance mechanisms, and tax policies.  
Tax Return Reporting Accountability: A Literature Review Olivia Valery de Rosari; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 3 (2026): Journal of Entrepreneurial and Business Diversity (July-September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i3.414

Abstract

Purpose:This study aims to analyze and synthesize the development of research on tax return reporting accountability and identify the relationship between taxpayer behavior and tax administration systems in supporting accountability. The study focuses on taxpayers’ responsibility for the tax information reported in tax returns and the role of tax governance and administrative digitalization in supporting responsible reporting.Methodology:The research method used in this study is a qualitative approach with an interpretive paradigm through a literature review. The data comprise relevant national and international scientific articles published between 2022 and 2026. The analysis involved identifying relevant studies, examining and comparing their findings, grouping recurring themes, and synthesizing the results to develop a conceptual understanding of tax return reporting accountability.Findings:The synthesis identifies three main aspects associated with tax return reporting accountability: accountable tax governance, taxpayer behavior, and tax administration digitalization. These aspects complement one another in supporting taxpayers’ responsibility to report tax information honestly, accurately, completely, and timely. Digitalization enhances efficiency, information integration, and transparency but does not automatically ensure reporting accountability.Implication:Strengthening tax return reporting accountability requires not only administrative compliance but also taxpayer responsibility and adequate tax governance and administration systems. The findings provide a basis for further research on the relationship between prepopulated data features and tax return reporting accountability, particularly among individual taxpayers, from the perspective of Stewardship Theory.
Co-Authors Adiputra, I Made Pradana Christoper Owen Geraldi Decky Cipta Indrashwara DODIK ARIYANTO Ferdianto, Jemmy Regri I Dewa Agung Nanditiya Putra I Dewa Gede Anom Jambe Adnyana I Dewa Gede Anom Jambe Adnyana I Gede Fery Surya Tapa I Ketut Sutapa I Made Pradana Adiputra I Nyoman Indra Kumara I Nyoman Putra Yasa Jonris Tampubolon Komang Tri Yasrawan Luh Madori Sekarsari Ni Made Mega Abdi Utami Ni Putu Ginanti Ari Kirana Putri Olivia Valery de Rosari Padang, Rikky Rundu Padang, Rikky Rundu Putra, Made Pramana Rikky Rundu Padang Rundu Padang, Rikky Sunitha Devi