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All Journal Global Financial Accounting Journal MDP Student Conference
Santoso, Erizal Wibisono
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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The Role of Service Quality and it Readiness in Tax System Adoption Dewi, Sari; Anderson; Halim, Joice; Yopie, Santi; Santoso, Erizal Wibisono
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11369

Abstract

Purpose – This study investigates the influence of tax service quality, taxpayer information technology readiness, and perceived ease of use on the implementation of the online tax system in Indonesia. The research seeks to address how these factors drive individual taxpayers’ adoption of the online system, which is crucial for enhancing tax compliance and government revenue collection. Research Method – The study employs a quantitative research design using primary data collected through surveys. Data were analyzed with SmartPLS 3.0 to test the relationships between tax service quality, information technology readiness, perceived ease of use, and online tax system implementation. Findings – The results show that tax service quality and taxpayer technology readiness have a positive and significant effect on the use of the online tax system. However, perceived ease of use does not significantly affect its adoption. This indicates that while taxpayers value service quality and their own technological readiness, usability alone does not strongly determine system usage. Implication – The findings highlight the need for policy initiatives to improve taxpayers’ digital literacy, provide intensive training and public education, and enhance the design of user-friendly tax platforms. By strengthening service quality and supporting technological readiness, tax authorities can increase taxpayer participation in the online system, ultimately boosting tax compliance and national revenue in Indonesia.
Akuntansi Lingkungan BUMDes Mutiara Welirang Untuk Mewujudkan Green Accounting Santoso, Erizal Wibisono; Hermawan, Singgih Bayu Indra; RIdho, Rizky Putra Pratama
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15467

Abstract

This study evaluates the implementation of green accounting in a village-owned enterprise (BUMDes Mutiara Welirang, Mojokerto) through its waste-management program and environmental cost treatment. Using a descriptive qualitative case approach, data were collected from interviews with key managers and supporting documents. Analysis triangulates field findings with Environmental Protection Law No. 32/2009, environmental cost concepts, and PSAK 1 stages (identification, recognition, measurement, presentation, and reporting). The BUMDes has operated waste collection and sorting, converted organic waste into maggot-based products and fish feed, and sold recyclable plastics to collectors. However, residual waste is still burned, creating air-pollution risk, and environmental costs are largely aggregated into operating expenses with cash-basis records. Strengthening account classification, budgeting for detection and failure costs, and PSAK-aligned reporting is required to enhance accountability and sustainability.
Co-Authors Anderson Halim, Joice Hermawan, Singgih Bayu Indra Ridho, Rizky Putra Pratama Sari Dewi Yopie, Santi