Advances in Taxation Research

The Role of Experiential Financial Behavior in Promoting the Sustainability of SMEs through Endogenous Learning Mechanisms

Andi Faisal, Zulfia K. Abdussamad, Mahfud Nurnajamuddin, Hajering Hajering — Thu, 21 May 2026 00:00:00 +0700

Purpose: This study aims to analyze the relationship among experiential financial behavior, financial literacy, and MSME sustainability, with financial literacy as a mediating variable in the context of experiential financial learning.

Research Method: The study employed a quantitative, cross-sectional survey design involving 120 MSME operators in Gorontalo City, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).

Results and Discussion: The study results indicate that experiential financial behavior is positively associated with financial literacy and business sustainability. Financial literacy is also positively associated with business sustainability and partially mediates this relationship. These findings indicate a close relationship between financial experience, financial literacy, and the business sustainability of MSMEs.

Implications: This study emphasizes the importance of an experience-based learning approach in strengthening the financial capacity and sustainability of MSMEs.

Originality: The novelty of this research lies in its effort to reposition financial literacy as a capacity that develops through financial experiences.

Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics

Thu, 28 May 2026 00:00:00 +0700

Purpose: This study aims to analyze the transformation of accounting in the era of Artificial Intelligence (AI) from the perspective of the philosophy of science, particularly epistemology and professional ethics.

Research Method: The study employs a conceptual qualitative approach based on a literature review, drawing on sources from indexed academic databases, including Springer, Scopus, and Google Scholar, for the period 2015–2026. The literature was selected for its relevance to the themes of AI, epistemology, technology ethics, and accounting, and then analyzed thematically and philosophically.

Results and Discussion: Research findings indicate that AI is driving a paradigm shift in accounting from rule-based systems toward data- and algorithm-based systems. This transformation is reshaping the role of accountants into that of strategic analysts and evaluators of AI systems, while also raising issues related to epistemology, algorithmic bias, transparency, and the accountability of automated decisions.

Implications: This study underscores the importance of integrating technological competencies, epistemological reflection, and professional ethics in the development of digital accounting practices, as well as the need for adaptive AI regulation and governance within the accounting profession.

Originality: The application of a philosophy-of-science perspective explains the transformation of AI in accounting, particularly the epistemological and ethical changes in the production of accounting knowledge.

Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology

Nailil Farrooh, Muh. Syahru Ramadhan, Fahrul Mauzu — Fri, 29 May 2026 00:00:00 +0700

Purpose: This study aims to examine the direct effects of auditor competence and auditor independence on fraud detection and to analyze the mediating role of audit technology at the Dompu Regency Inspectorate.

Research Method: This study employed a quantitative approach using primary data collected through questionnaires. The research sample consisted of 60 active auditors and Government Affairs Supervisory Officials (P2UPD) with at least one year of audit experience at the Inspectorate of Dompu Regency, West Nusa Tenggara. The variables examined include auditor competence, auditor independence, audit technology, and fraud detection. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0.

Results and Discussion: The findings show that auditor competence and audit technology have significant positive effects on fraud detection. However, auditor independence does not directly affect fraud detection. Auditor competence and independence significantly enhance the use of audit technology. Furthermore, audit technology significantly mediates the effects of both auditor competence and auditor independence on fraud detection.

Implications: These findings suggest that local governments should strengthen digital audit infrastructure to improve fraud detection and regional financial accountability.

Originality: This study contributes by positioning audit technology as a mediating mechanism that links auditor competence and independence to fraud detection in the context of a local government inspectorate.

Conceptual Ambiguities in Coretax: A Philosophical Examination of Legitimacy, Efficiency, and Justice in Digital Tax Administration

Chelsya Chelsya, Emillia Sastrasasmita, Abdul Hamid Habbe, Gagaring Pagalung — Sun, 31 May 2026 00:00:00 +0700

Purpose: This study aims to clarify conceptual ambiguities in the discourse on digital taxation by distinguishing between Coretax-T, as a digital tax administration system, and Coretax-N, as a normative concept of digital tax legitimacy.

Research Method: The study employs a conceptual analysis approach using conceptual mapping, conceptual decomposition, internal consistency testing, and case application to tax policy documents, political philosophy literature, and studies on digital governance.

Results and Discussion: The findings indicate that using the term “Coretax” in two senses leads to inconsistencies in arguments surrounding the evaluation of digital taxation. The Lockean tradition offers the most consistent analytical framework, whereas the Rawlsian and utilitarian approaches still face conflicts of principle and methodological issues.

Implications: An evaluation of digital taxation should not be based solely on administrative efficiency, but must also take into account procedural legitimacy, distributive justice, and access to digital justice.

Originality: The novelty of this research lies in the conceptual distinction between Coretax-T and Coretax-N as the foundation for a philosophical evaluation of digital taxation.

Digital Tax Compliance: The Role of Literacy, Ease, and Trust

Putri Serly Audia, Heru Tjaraka, Anak Agung Gde Satia Utama — Sun, 31 May 2026 00:00:00 +0700

Purpose: This study examines the influence of digital tax literacy, perceived ease of use, and trust in the digital tax system on taxpayer compliance among individual taxpayers in Yogyakarta, Indonesia.

Research Method: A quantitative approach was employed using purposive sampling. Data were collected from 100 individual taxpayers utilizing e-Filing, e-Billing, and DGT Online. The questionnaire was measured on a 5-point Likert scale and analyzed using multiple linear regression, with validity and reliability assessments and classical assumption testing.

Results and Discussion: The findings reveal that digital tax literacy, perceived ease of use, and trust in the digital tax system have significant positive effects on taxpayer compliance. Perceived ease of use showed the strongest effect (β = 0.459; p < 0.001), followed by trust (β = 0.436; p < 0.001) and digital tax literacy (β = 0.049; p = 0.030). The model produced an adjusted R² of 0.920.

Implications: The study highlights the importance of improving digital literacy, system usability, and public trust to strengthen voluntary taxpayer compliance.

Originality: This study integrates TAM and TPB in the context of Indonesia’s digital taxation.