Ilomata International Journal of Tax and Accounting

The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use

Nikmatuniayah — 2025-07-08

Siskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor.

Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM)

Aji Fajar Suryo Antoro — 2025-08-25

Local governments continuously strive to provide the best public services to their citizens, one of which is tax administration services through digital platforms. Each region faces unique challenges in developing an online system for local tax administration, making it crucial to understand the factors influencing the effectiveness of these services. This study uses the Technology Acceptance Model (TAM) as a conceptual framework and Partial Least Squares Structural Equation Modelling (PLS-SEM) using the Smart PLS application to analyze the factors affecting the acceptance of the Local Tax Administration System (SiPAD) by 131 taxpayers in Boyolali Regency. The results of hypothesis testing reveal that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have varying impacts on the acceptance of SiPAD, with three hypotheses accepted and seven rejected. These findings underscore the importance of making SiPAD user-friendly, compatible, and perceived as useful to enhance the efficiency and effectiveness of tax administration and increase local tax revenue. The study also highlights the need for adequate training and socialization for taxpayers to keep pace with rapid technological developments. A well-implemented system is expected to expand the taxpayer base and support the success of local tax administration reforms.

Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts

Maya Sosilawati — 2025-08-25

This study aims to analyze the influence of internal control systems, quality of human resources, utilization of information technology, and implementation of accrual-based government accounting standards on the quality of financial reports of Religious Courts throughout Central Kalimantan. The findings indicate that the Internal Control System is the most dominant factor (coefficient 0.327) in influencing the Quality of Financial Reports of Religious Courts throughout Central Kalimantan, followed by the Implementation of Accrual-Based Government Accounting Standards (coefficient 0.264), Quality of Human Resources (coefficient 0.251), and Utilization of Information Technology (coefficient 0.236). The adjusted R-squared value of 0.782 indicates that 78.2% of the variation in financial report quality can be explained by these factors, affirming the model's explanatory power. The mean values of the variables indicate that all aspects, including Financial Report Quality, Internal Control System, Human Resource Quality, Utilization of Information Technology, and Implementation of Accrual-Based Government Accounting Standards, have been implemented well.

Analysis of the Quality of PKN STAN Tax Clinic Services

Riani Budiarsih — 2025-08-25

The tax clinic is a program initiated by the PKN STAN Tax Center in collaboration with KPP Pratama Pondok Aren since 2023. This initiative is run by student volunteers and assist taxpayers. Student-run tax clinics are becoming increasingly common in higher education settings, but research evaluating the service quality of volunteer-based tax programs remains very limited in Indonesia. Yet volunteer-based services play a strategic role in supporting tax literacy and compliance. Therefore, this study aims to fill this gap by evaluating the quality of services provided by PKN STAN tax clinic volunteers to taxpayers. This research employs a quantitativeresearch approach. Data were collected through questionaires distributed to taxpayers who utilized the tax clinic services at KPP Pratama Pondok Aren. The data were analyzed using average scoring and service quality (SQ) analysis methods. The results show that the average service quality scores fall above 4 on a 5-point scale, indicating that taxpayers perceive the service as important and are generally satisfied with the performance. Despite positive performance perceptions, the overall service quality gap score was -0.02. This suggests that, while taxpayers appreciate the service, there are still unmet expectations, and several aspect of the tax clinic services require improvement. Thus, this study provide practical recommendations for enhancing service delivery so that could serve as a reference for other educational agencies aiming to implement similar program.