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Contact Name
Nyoman Ari Surya Darmawan
Contact Email
jebd@acityajournal.com
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jebd@acityajournal.com
Editorial Address
Jl. Bedugul No.25, Sidakarya, Denpasar Selatan, Kota Denpasar, Bali 80224
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INDONESIA
Journal of Entrepreneurial and Business Diversity
ISSN : 29855365     EISSN : 29862132     DOI : 10.38142/jebd
Core Subject : Science,
The Journal of Entrepreneurship and Business Diversity discusses the role of diversity in increasing innovation and developing healthier entrepreneurial ecosystems under the auspices of PT Keberlanjutan Strategies Indonesia. The Journal of Entrepreneurship and Business Diversity aims to relate to current research the role of diversity in increasing innovation and developing healthier entrepreneurial ecosystems. The Journal of Entrepreneurship and Business Diversity published four (4) issues per year and published in January - February; March - April; May - June; July - August; September - October; November - December. The scope of the Journal of Entrepreneurship and Business Diversity includes: Theoretical perspectives on diversity and inclusion; Best practices for promoting diversity and inclusion in the workplace; The Role of Technology in diversity and inclusion; The impact of diversity on consumer behavior and market outcomes; The impact of diversity on international business and cross-cultural management; The intersectionality of diverse identities and experiences in the workplace; Business Development; Business Corporate Innovation; Entrepreneurial Strategy Entrepreneur case studies Entrepreneurial Analysis Startup entrepreneurship Entrepreneurship in technology Social entrepreneurship Entrepreneurship in creative fields Entrepreneurship in the service sector Entrepreneurship in industry Entrepreneurship in agribusiness;
Articles 71 Documents
Tax Return Reporting Accountability: A Literature Review Olivia Valery de Rosari; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 3 (2026): Journal of Entrepreneurial and Business Diversity (July-September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i3.414

Abstract

Purpose:This study aims to analyze and synthesize the development of research on tax return reporting accountability and identify the relationship between taxpayer behavior and tax administration systems in supporting accountability. The study focuses on taxpayers’ responsibility for the tax information reported in tax returns and the role of tax governance and administrative digitalization in supporting responsible reporting.Methodology:The research method used in this study is a qualitative approach with an interpretive paradigm through a literature review. The data comprise relevant national and international scientific articles published between 2022 and 2026. The analysis involved identifying relevant studies, examining and comparing their findings, grouping recurring themes, and synthesizing the results to develop a conceptual understanding of tax return reporting accountability.Findings:The synthesis identifies three main aspects associated with tax return reporting accountability: accountable tax governance, taxpayer behavior, and tax administration digitalization. These aspects complement one another in supporting taxpayers’ responsibility to report tax information honestly, accurately, completely, and timely. Digitalization enhances efficiency, information integration, and transparency but does not automatically ensure reporting accountability.Implication:Strengthening tax return reporting accountability requires not only administrative compliance but also taxpayer responsibility and adequate tax governance and administration systems. The findings provide a basis for further research on the relationship between prepopulated data features and tax return reporting accountability, particularly among individual taxpayers, from the perspective of Stewardship Theory.