This study aims to test and provide empirical evidence regarding the effect of perceived usefulness, perceived ease of use, socialization of SAK EMKM, understanding of accounting, level of education about the intention of implementing SAK EMKM by MSME owners with environmental uncertainty as a moderating variable. This study has some effect relationship pattern variable against another, either directly or through other variables as moderation. The results showed that perceived usefulness, perceived ease of use, and understanding of accounting had an effect on the intention to apply SAK EMKM, while the socialization of SAK EMKM and the level of education had no effect on the intention to apply SAK EMKM. The results of the moderating variable test show that environmental uncertainty cannot moderate the perceived usefulness, perceived convenience, socialization of SAK EMKM, understanding of accounting, and the level of education in the application of SAK EMKM.

This study aims to assess the factors which influence taxpayer behavior in utilizing e-filling tax system. This study combines Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). The data was collected through a survey method. It took 100 respondents of the personal taxpayers of the Pratama Gresik Utara tax office's (KPP) employee in utilizing the e-filing to submit their tax return (SPT). In order to assess the data, the researchers used Partial Least Square (PLS) statistical method. The finding shows that the intention construct has a positive influence over the e-filling utilization behavior. Behavioral control has a positive influence over the behavior through the e-filing utilization intention. Easy of use, purpose, attitude, subjective norm, and behavioral control have a positive influence over the e-filing utilization intention. Credibility has a negative influence over the e-filing utilization intention. This study involved the Application Service Provider (ASP), Directorate General of Taxes (DJP), and KPP Pratama which have to more pay attention the behavior, intention, easy of use, purpose, attitude, subjective norm, and behavioral control of the taxpayer.

This study examines the impact of the roles of internal and external accountants on taxpayer compliance in moderation of good corporate governance. This study uses explanatory research with a quantitative approach. The population for this study was corporate taxpayers registered with the KPP Masuk Bursa Company (PMB) for the 2018–2020 fiscal year. Purposive sampling was used in this study, and the sample size was 78 companies’ data. Moderated Regression Analysis (MRA) was used to analyze the data. Techniques for collecting data include literature research and documentation. The Statistical Package for Social Science (SPSS) analyzed the data. The findings of this study indicate that the role of internal accountants, as proxied by the timeliness of financial report submission, has a significant positive effect on corporate taxpayer compliance. In addition, the role of external auditors, as represented by audit opinion, has a significant and positive impact on taxpayer compliance. Furthermore, GCG can moderate or strengthen the impact of internal and external accountants on taxpayer compliance. The position of internal accountants and the role of external accountants can both improve corporate taxpayer compliance.