Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Mathematics Education Journal Journal of Economic Education and Entrepreneurship Studies
Soeharto Soeharto
Research Center for Education, National Research and Innovation Agency (BRIN), Indonesia
Economics, Econometrics & Finance Education Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Della Fadhilatunisa; M. Miftach Fakhri; Aprilianti Nirmalasari; Andi Dio Nurul Awalia; Soeharto Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
Integrating Indigenous Architectural Heritage into Mathematics Education: The Case of Baduy Leuit Gida Kadarisma; Jagad Aditya Dewantara; Indah Puspita Sari; Anton Nasrullah; Soeharto Soeharto
Mathematics Education Journal Vol. 20 No. 1 (2026): Mathematics Education Journal
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/mej.v20i1.pp201-224

Abstract

This study aims to explore the potential of the Baduy leuit (traditional rice barns) as a cultural basis for designing mathematics tasks grounded in real-world contexts. Using an ethnographic approach, the research collected data through field observations, photographic and sketch documentation, direct measurements, and in-depth interviews with community elders. The findings reveal that the leuit embodies structural characteristics that correspond to fundamental geometric forms. Two principal types were identified: the Leuit Lenggang, resembling a truncated square pyramid, and the Leuit Gugudangan, resembling a rectangular prism. These structures offer authentic contexts for designing mathematics tasks related to volume, surface area, ratios, nets, and capacity estimation. Examples include calculating rice storage volume, determining bamboo requirements for construction, and analyzing roof coverage—all of which illustrate how traditional architecture can be transformed into meaningful mathematical problem situations. Beyond their mathematical relevance, the leuit reflects cultural values of food security, ecological stewardship, and collective responsibility, aligning with the Sustainable Development Goals (SDG 2: Zero Hunger; SDG 4: Quality Education; SDG 11: Sustainable Cities and Communities). The study concludes that integrating the Baduy leuit into mathematics task design offers a culturally responsive approach that enhances conceptual understanding while fostering appreciation of local wisdom.
Co-Authors Andi Dio Nurul Awalia Anton Nasrullah Aprilianti Nirmalasari Della Fadhilatunisa Gida Kadarisma Indah Puspita Sari Jagad Aditya Dewantara M. Miftach Fakhri