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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Firdaus Aziz
Universitas Sehati Indonesia
Economics, Econometrics & Finance Other

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Analisis Transisi dari E-Filing menuju Coretax: Studi Kasus pada KPP Pratama Purwakarta Astuti; Iwan Irwansyah; Mieke Utami; Firdaus Aziz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3558

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika transisi sistem tersebut, dengan fokus pada kesiapan infrastruktur, hambatan teknis migrasi data, dan adaptasi perilaku wajib pajak di KPP Pratama Purwakarta. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam dengan Account Representative dan wajib pajak, observasi partisipatif, serta studi dokumentasi selama periode transisi 2024-2025. Hasil penelitian menunjukkan bahwa penerapan paradigma taxpayer-centric melalui fitur pre-populated data pada Coretax berhasil meningkatkan efisiensi waktu pelaporan SPT Wajib Pajak Badan hingga 40%. Namun, proses transisi menghadapi kendala teknis signifikan, terutama terkait residu data dari legacy system yang menyebabkan ketidaksinkronan data utang pajak dan kegagalan validasi NIK. Selain itu, ditemukan adanya learning curve yang tajam pada wajib pajak sektor UMKM yang memicu resistensi awal terhadap antarmuka sistem baru. KPP Pratama Purwakarta merespons tantangan ini melalui strategi edukasi hibrida yang terbukti efektif meningkatkan penerimaan teknologi. Penelitian ini menyimpulkan bahwa keberhasilan implementasi Coretax tidak hanya bergantung pada keandalan arsitektur sistem, tetapi juga pada akurasi pembersihan data (data cleansing) dan intensitas pendampingan digital di tingkat lokal.
The Effect of ESG (Environmental, Social, and Governance) Practices on the Performance and Well-Being of Lecturers at Private Universities in Indonesia Firdaus Aziz; Ansari; Astuti; Husen Bahasoan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3977

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) practices on the performance of lecturers at private universities in Indonesia, with lecturer well-being considered as a mediating factor. Growing attention to sustainability in higher education has raised questions about how institutional governance and social responsibility influence academic staff outcomes. The objective of this research is to analyze whether ESG practices improve lecturers’ performance directly and indirectly through their well-being. A quantitative causal explanatory design was employed. Primary data were collected through questionnaires from 120 lecturers at private universities selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling to evaluate both measurement and structural models. The results indicate that ESG practices have a positive and significant effect on lecturer performance and lecturer well-being. In addition, lecturer well-being significantly mediates the relationship between ESG practices and performance. These findings highlight the importance of ESG for lecturer welfare.
Co-Authors Ansari Astuti Bahasoan, Husen Iwansyah Irwansyah Mieke Utami