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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Penjaminan Mutu Jurnal Minfo Polgan (JMP) Jurnal Penjaminan Mutu Journal Research of Social Science, Economics, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting SENEMA JIMEK
I Gusti Putu Eka Rustiana Dewi
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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The Role of Moral Considerations in Blockchain Technology and Its Impact on Tax Compliance: A Literature Review I Gusti Putu Eka Rustiana Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6264

Abstract

This study of the literature examines the interaction between blockchain technology and moral considerations, with a particular emphasis on its impact on tax compliance. Blockchain's incorporation into tax systems creates both new ethical options and concerns as it continues to transform data security, transparency, and traceability. This paper explores the ethical dimensions of tax compliance within digital environments through a qualitative literature review. The study reviews previous research on the relationship between taxpayers' moral ideals, ethical decision-making, and perceptions of tax justice and the intrinsic properties of blockchain, such as immutability and decentralization. According to the findings, moral factors—such as social norms, individual ethical frameworks, and trust in institutions—have a significant impact on how taxpayers behave in blockchain-based settings. The review also emphasizes how blockchain can improve voluntary tax compliance by increasing transparency, but it can also have drawbacks if moral considerations are ignored. This study provides a conceptual framework for researchers and policymakers who want to create tax systems that are both ethically sound and technologically sophisticated by combining insights from interdisciplinary studies.
Determinants of Personal Taxpayer Compliance: Evidence from North Badung Tax Office Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i1.1047

Abstract

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.
Determinants of Personal Taxpayer Compliance : Evidence from North Badung Tax Office Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i1.1040

Abstract

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.
Co-Authors Anak Agung Dwi Widyani Carolus Askikarno Palalangan Desak Made Mya Yudia Sari I Dewa Made Endiana I Gede Cahyadi Putra I Nengah Aristana Ida Ayu Komang Tiara Pratistha Sari Ni Kadek Ayu Puspa Dewi Ni Komang Janitri Pratiwi Ni Luh Putu Putri Artini Ni Made Sintya Surya Dewi Ni Made Sintya Surya Dewi Ni Made Swinta Setiani Ni Putu Ariani Ni Putu Yeni Astiti Ni Putu Yuria Mendra Putu Wenny Saitri Putu Widhi Ekawati