This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived usefulness, and perceived security on the citizen's intention to use e-Filing with information technology readiness as an intervening variable. This study used primary data collected from Civil Servants Taxpayers, Indonesian National Armed Forces, and State Police of the Republic of Indonesia in Semarang City. One hundred fifty questionnaires were distributed, and 126 were processed and analyzed. The multiple linear regression and path analysis were employed to test the hypotheses. The results indicated that perceived ease-of-use and perceived security had a positive effect on the use of e-Filing, while perceived usefulness has no effect on the use of e-Filing. In addition, readiness of information technology did not mediate the relationships among the perceived ease-of-use, perceived usefulness, and perceived security on the use of e-Filing. This study implies that Directorate General of Taxes, as a provider of e-Filing services, may improve the quality of e-Filing, especially in terms of ease and security. It is because, based on the results of this study, both aspects have been empirically proven to be able to increase intention to use e-Filing in reporting the annual notification letter.

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee

Penelitian ini dilakukan untuk menguji pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Penelitian ini menggunakan 108 perusahaan sebagai sampel yang dipilih dengan metode purposive sampling. Data dalam penelitian ini didapat dari beberapa sumber seperti seperti laporan tahunan dan summary of financial statement perusahaan yang menjadi sampel penelitian, yang diperoleh dari database Bursa Efek Indonesia (BEI) dan www.idx.co.id. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional, proporsi dewan komisaris independen, kualitas audit, komite audit, tanggung jawab sosial perusahaan, dan leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.

The purpose of this study is to examine the effect of fiscal decentralization which is proxied by independence of local government, dependence on the central government, effectiveness of regional revenue realization, and performance toward local government financial reporting accountability. The sample using 698 district/city are listed in the Dirjen Perimbangan Keuangan Pusat dan Daerah Kementrian Dalam Negeri. The analysis technique used for Hypotheses testing is ordinal logistic regression. The results reveal independence of local government and performance influence degree of local government financial reporting accountability. Two variables i.e. dependence on the central government and effectiveness do not influence local government financial reporting accountability. While the performance as the moderating variable only influence on the relationship between dependence on the central government and local government financial reporting accountability and has no influence on the relation between region's autonomy relation and local government financial reporting accountability.

The COVID-19 pandemic has evolved into a multi-faceted global crisis with massive challenges for any organization around the world. With lockdowns and other social distancing protocols implemented in countries worldwide, economic activities and social interactions become increasingly reliant on technology. This study aimed to examine the intervention role of business-IT alignment on the influence of IT governance (ITG) and IT application orchestration capability (IT-AOC) on organization performances. The educational sector was chosen as an object of study as this sector will experience a decade of radical technology-driven change due to COVID-19's stimulus and there were limited IT-AOC studies that used this sector as a research object. This study use a survey method and purposive sampling with a total classified sample of 55 higher education institutions (HEIs) and 110 respondents involved represent the samples. Data analysis was conducted using a Variance-Based Structural Equation Modeling (VB-SEM) approach of Partial Least Square (PLS) technique. The results suggest that both ITG and IT-AOC have a positive effect on organization performances. Moreover, this study proved that business-IT alignment can intervene the influence of ITG and IT-AOC on organization performances.