Civitas Proceedings - Conference On International Visions And Transformative Actions For Society

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Current Issue

Vol. 1 No. 1 (2026): Civitas Proceedings 2026

Published: 2026-08-19

Articles

Taxpayer Perceptions of the Directorate General of Taxes' Supervision of Open Access Bank Transaction Data as a Tax Compliance Effort
Shonia Vanie Andhini ITEBIS PGRI Dewantara Jombang Indonesia , Omi Pramiana ITEBIS PGRI Dewantara Jombang Indonesia
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This study analyzes how taxpayer perceptions of the Directorate General of Taxes’ (DGT) oversight of bank transaction data through open access mechanisms vary across taxpayer types, and how these perceptions relate to efforts to improve tax compliance. Using a descriptive qualitative approach, primary data were obtained through in-depth interviews with two distinct informant groups, MSME owners and representatives of larger business entities, supported by secondary data from regulations and literature on financial information access. Results show systematic empirical distinctions between groups: MSME informants more frequently emphasized concerns about privacy violations, potential data misuse, and the administrative burden of compliance, whereas business-entity informants were more likely to view open access as enhancing transparency, reducing reporting errors, and strengthening deterrence against underreporting. Within each group, perceptions further varied by regulatory literacy, prior administrative experience with the DGT, and trust in data security safeguards. These findings indicate that the positive effects of open access on compliance are contingent on taxpayer type and moderated by understanding of regulations, confidence in data protection, and past interactions with tax authorities. To maximize compliance gains while protecting privacy rights, the DGT should tailor communication, data-protection guarantees, and educational programs to the specific concerns and capacities of MSMEs versus larger business entities.

Pages: 1-10

Views: 7 Downloads: 6
The Influence of Financial Literacy and Security Perceptions on the Use of QRIS as a Payment Tool by Students
Muhamad Ravi Aditya ITEBIS PGRI Dewantara Jombang Indonesia , Nur Anisah ITEBIS PGRI Dewantara Jombang Indonesia
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This study analyzes the influence of financial literacy and perceived security on the use of QRIS as a payment method among students of the Accounting Study Program at ITEBIS PGRI Dewantara Jombang. A quantitative research method with a descriptive approach was used, with a purposive sample of active students who had used QRIS (N = 93). Data were collected through a structured questionnaire and analyzed using multiple linear regression to test the hypothesized relationships between variables. The results show that financial literacy has a positive and significant effect on QRIS use, and perceived security also contributes significantly to driving QRIS adoption. Both variables jointly explain a meaningful proportion of the variance in QRIS use among accounting students. These findings indicate the importance of improving financial literacy education and strengthening the security aspects of digital transactions to increase QRIS use among students. Practical implications include recommendations for educational institutions and payment service providers to integrate educational programs and strengthen transaction security communication. Limitations of the study and suggestions for further research are also discussed.

Pages: 11-20

Views: 1 Downloads: 3
Cash Receipts and Expenditure Management in the Strategic Decision-Making Process Based on Financial Data (A Study of a Logistics Company)
Ananda Rahma Dea ITEBIS PGRI Dewantara Jombang Indonesia , Rachyu Purbowati ITEBIS PGRI Dewantara Jombang Indonesia
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This study examines how cash receipt and cash disbursement management influences the strategic decision-making process based on financial data through a descriptive qualitative study in a multi-division company, JNT Cargo Jombang. Data were collected through in-depth interviews with three informants: managers, finance staff, and administrative staff, observations of cash documentation, and studies of financial reporting documents. Analysis was conducted using data reduction, categorization, and triangulation. The results show that systematic cash receipt practices and real-time recording increase managerial confidence in financial data, thus supporting evidence-based strategic decisions. Strict cash disbursement management and effective internal controls help reduce uncertainty, although variations in SOPs between companies affect the consistency of data use. The study emphasizes the importance of standardizing cash procedures, increasing managers' data interpretation capacity, and integrating cash documentation into reporting systems to improve the quality of strategic decisions.

Pages: 21-28

Views: 15 Downloads: 4
Risk-Based Internal Control Analysis: A Case Study of the Production Process at CV Vetways Indonesia
Ayu Putri Agustin ITEBIS PGRI Dewantara Jombang Indonesia , Benih Hartanti ITEBIS PGRI Dewantara Jombang Indonesia
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A risk-based internal control analysis of the production process at CV Vetways Indonesia identifies and mitigates operational losses. Employing a qualitative case study approach, data were gathered through in-depth interviews with three production managers and five line supervisors, field observations across four production lines, and a review of work procedure documents and quality reports from January to June 2025. The analysis focused on identifying key production risks, assessing existing controls, and recommending improvements based on COSO principles. The analysis revealed three critical risks: (1) raw material control gaps leading to material waste due to inadequate receiving inspections; (2) machine maintenance failures resulting in unplanned downtime and reduced production capacity; and (3) procedural non-compliance during the sterilization stage, necessitating the reworking of several production batches. Current controls are largely administrative, relying on manual post-production checklists, even for risks with documented mitigation procedures. Recommendations include implementing a five-level risk matrix, shortening preventive maintenance intervals from quarterly to monthly, mandating SOP training for production staff, and installing IoT sensors on critical machines for real-time monitoring. These findings enable CV Vetways to reduce operational losses and achieve GMP compliance within 12 months.

Pages: 29-38

Views: 4 Downloads: 3

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About the Journal

Current Issue

Articles

Taxpayer Perceptions of the Directorate General of Taxes' Supervision of Open Access Bank Transaction Data as a Tax Compliance Effort

The Influence of Financial Literacy and Security Perceptions on the Use of QRIS as a Payment Tool by Students

Cash Receipts and Expenditure Management in the Strategic Decision-Making Process Based on Financial Data (A Study of a Logistics Company)

Risk-Based Internal Control Analysis: A Case Study of the Production Process at CV Vetways Indonesia