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p-Index From 2021 - 2026
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All Journal Educational Studies and Research Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Simangunsong, Samaria
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering

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Analysis of Factors Affecting Public Tax Liability and Difficulties in Fulfilling Tax Obligations in Indonesia Simangunsong, Samaria; Agustia, Mira; Fitriani, Novi; Zahara, Siti; Aliah, Nur
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/fw3gfe40

Abstract

This study aims to analyze the factors that influence public tax liability and the difficulties in fulfilling tax obligations in Indonesia through a literature review approach. This study is based on various previous studies on taxpayer compliance and noncompliance, which show that psychological, social, economic, and regulatory factors play an important role in determining the amount of tax liability and the public's ability to fulfill it. Factors such as tax awareness, tax knowledge, perceptions of the fairness of the system, the effectiveness of tax services, and the complexity of tax administration have been shown to influence the level of public compliance. In addition, individual economic conditions and the level of trust in the government are also major obstacles to the payment of tax obligations. The results of the literature review show that the difficulties faced by the public generally arise due to complex regulatory changes, low tax literacy, and weak socialization from the tax authorities. This study recommends the need for broader tax education, simplification of the reporting system, and increased transparency of fiscal policies in order to reduce the burden of liabilities and increase tax compliance among the public in Indonesia.
Review of COBIT-Based Information System Audits in IT Governance Ginting, Olivia Deslovita br; Simangunsong, Samaria; Zahara, Siti; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.125

Abstract

This study aims to review the implementation of information system audits based on Control Objectives for Information and Related Technology (COBIT) in supporting information technology (IT) governance. The background of this study is based on the importance of effective and structured IT governance to ensure alignment between the use of information technology and organizational objectives. However, in practice, many organizations have not optimally implemented information system audits as part of IT governance evaluation and control. This study uses a qualitative research method with a descriptive approach, where data is collected through literature studies, document analysis, and examination of the COBIT framework as an information system audit standard. The results show that the implementation of COBIT-based information system audits COBIT can help organizations identify the maturity level of IT governance, evaluate the effectiveness of IT controls, and provide systematic recommendations for improvement. These findings confirm that the COBIT framework can be used as a comprehensive tool to support management decision-making and improve the quality of IT governance in a sustainable manner.
Co-Authors Agustia, Mira Fitriani, Novi Ginting, Olivia Deslovita br Nur Aliah, Nur Siti Zahara Wardhani, Neng Sri