The utilization of new technology in the form of blockchain technology for a Value Added Tax (VAT) acceptance system is relatively new and has not been widely encountered thus far. This research analyzes how blockchain technology can be applied to a VAT system, particularly for electronic invoices (e-Invoice). A qualitative approach was used in this study to analyze blockchain technology models that could be applied in a VAT system. The results of this study indicate that due to its characteristics, blockchain technology can only be applied to taxpayer data that do not require privacy. Data that are considered safe if distributed to nodes in the blockchain technology network include the Tax Invoice Serial Number (TISN). A TISN system based on blockchain technology will produce a faster and more efficient system. Transactions on the TISN in Indonesia can also be monitored and tracked directly by the Directorate General of Taxation (DGT). Blockchain technology can be applied in the TISN system by using a permissioned private blockchain type.

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This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed. Keywords:  student perception, online learning, student satisfaction,   student performance, intention to use, covid-19 pandemic

XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated the researchers to look at the history of the development of XBRL research as a sub-area of Accounting in Indonesia in bibliographic form for over one decade. The researchers are making an effort to describe the development of XBRL research in Indonesia and review the possible potential for XBRL research in Indonesia in the future. The method used is a literature review on published articles indexed in Scopus and Sinta. Based on the 21 articles selected, XBRL research topics in Indonesia are divided into four areas, i.e., its influence on business, adoption, technology development, and XBRL education. Based on the review results, XBRL research in Indonesia is still limited in using empirical research with quantitative methods. This study could be a relevant illustration of how adopting the XBRL format is implemented in developing countries like Indonesia. This comprehensive literature review could enrich the knowledge and inspire other developing countries, which may be at the same stage as Indonesia, to adopt this technology in the business environment.

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial ability, firm size, and the interaction of managerial ability with firm size on corporate tax avoidance practices. The study used quantitative method, with panel data linear regression model, random effects method, with a time period of 2009-2019. The results of this study indicate that managerial ability, firm size, and its interaction have a significant impact on corporate tax avoidance. This research is expected to contribute in enriching the literature on the effect of managerial ability on tax avoidance, particularly in Indonesia.