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Henny Rakhmawati
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Jl. Ki Mangun Sarkoro Beji Boyolangu Tulungagung Jawa Timur Indonesia
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INDONESIA
JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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THE EFFECT OF CORETAX, TAX AUDITS, PENALTIES, AND AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE AT MEDAN POLONIA Nazla Khairina; Nurwani; Tuti Anggraini
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/w9kwy795

Abstract

Abstract This study aims to analyze the effect of Coretax Implementation, Tax Audits, Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia. The study employed a quantitative approach using primary data collected through questionnaires distributed to 125 individual taxpayers who possess a Tax Identification Number (NPWP) and have utilized the Coretax system. The sampling technique used was purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The outer model assessment indicated that all indicators met the required validity and reliability criteria. Furthermore, the inner model results revealed that Coretax Implementation had a positive and significant effect on Taxpayer Compliance (β = 0.224; p = 0.001), Tax Audits had a positive and significant effect (β = 0.327; p = 0.000), Tax Sanctions had a positive and significant effect (β = 0.221; p = 0.000), and Tax Socialization had a positive and significant effect (β = 0.378; p = 0.000). The Adjusted R-Square value of 0.802 indicates that the model explains 80.2% of the variance in Taxpayer Compliance. These findings suggest that optimizing Coretax implementation, strengthening tax audits, consistently enforcing tax sanctions, and enhancing tax socialization programs can significantly improve taxpayer compliance. Keywords: Coretax Implementation, Tax Audits, Tax Sanctions, Tax Socialization, Taxpayer Compliance.
DETERMINANTS OF BLOCKCHAIN TECHNOLOGY ADOPTION INTENTION IN PUBLIC FINANCIAL MANAGEMENT OF KUTAI KARTANEGARA REGENCY Muhammad Adib; Rifqi Muhammad
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ajdm0k52

Abstract

Public financial management at the regional level still faces challenges in transparency and accountability. This study aims to analyze the factors influencing the intention to adopt Blockchain technology in public financial management within the Kutai Kartanegara Regency Government. Employing a quantitative approach with a survey method, data were gathered from 62 State Civil Apparatus (ASN) in BPKAD, Bapenda, and the Regional Inspectorate using a purposive sampling technique. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that the model has strong explanatory power (R2 = 0.762) and good predictive relevance (Q2 = 0.503). Partially, Stakeholders and Competency are proven to have a significant positive influence on Blockchain adoption intention. Conversely, Relative Advantage, Complexity, Laws and Regulations, and Top Management Support show no significant effect. Theoretically, this study shows that human resource capacity and external stakeholder support are more dominant than technological characteristics at the early stage of innovation diffusion.

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