Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia
DOI:
https://doi.org/10.58812/wsis.v4i04.2788Keywords:
IT Infrastructure Readiness, System Integration Capability, Tax Reporting Reliability, Fintech Startups, IndonesiaAbstract
This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.
References
[1] Y.-K. Lee, “Higher innovativeness, lower technostress?: comparative study of determinants on FinTech usage behavior between Korean and Chinese Gen Z consumers,” Asia Pacific J. Mark. Logist., vol. 35, no. 7, pp. 1663–1681, 2023.
[2] D. P. Restuputri, F. B. Refoera, and I. Masudin, “Investigating Acceptance of Digital Asset and Crypto Investment Applications Based on the Use of Technology Model (UTAUT2),” FinTech, vol. 2, no. 3. pp. 388–413, 2023. doi: 10.3390/fintech2030022.
[3] F. A. Hudaefi, M. K. Hassan, and M. Abduh, “Exploring the development of Islamic fintech ecosystem in Indonesia: a text analytics,” Qual. Res. Financ. Mark., vol. 15, no. 3, pp. 514–533, 2023.
[4] D. Durairaj, “Psychological Attitude Towards E-Tax Filing In GST Among MSME In Kanchipuram District,” J. Posit. Sch. Psychol., pp. 2876–2882, 2022.
[5] S. Widiyanesti and M. R. Reynaldi, “Analisis Minta Penggunaan Layanan E-Filing oleh Wajib Pajak melalui Pendekatan Technology Acceptance Model (TAM) di KPP Pratama Purwakarta,” J. Manaj. Indones., vol. 16, no. 1, pp. 63–70, 2016.
[6] R. Annisa, I. Surjandari, and Zulkarnain, “Opinion mining on mandalika hotel reviews using latent dirichlet allocation,” Procedia Comput. Sci., vol. 161, pp. 739–746, 2019, doi: 10.1016/j.procs.2019.11.178.
[7] M. Kamyabi and H. Alipour, “An Investigation of the Challenges Faced by the Disabled Population and the Implications for Accessible Tourism: Evidence from a Mediterranean Destination,” Sustain., vol. 14, no. 8, Apr. 2022, doi: 10.3390/su14084702.
[8] M. C.-P. Poo and Z. Yang, “Global food supply chain resilience assessment: A case in the United Kingdom,” in 6th International Conference on Transportation Information and Safety: New Infrastructure Construction for Better Transportation, ICTIS 2021, Offshore and MarineResearch Institute Liverpool John Moores University, Liverpool Logistics, Liverpool, United Kingdom: Institute of Electrical and Electronics Engineers Inc., 2021, pp. 5–9. doi: 10.1109/ICTIS54573.2021.9798501.
[9] S. Papagiannidis, J. Harris, and D. Morton, “WHO led the digital transformation of your company? A reflection of IT related challenges during the pandemic,” … J. Inf. Manag., 2020.
[10] D. French, D. McKillop, and E. Stewart, “The effectiveness of smartphone apps in improving financial capability,” in Financial Literacy and Responsible Finance in the FinTech Era, Routledge, 2021, pp. 6–22.
[11] D. A. Singh, “Employee Engagement for Business Sustenance: a Strategic Data Driven Approach,” TechHumanize Fintech Evol. HR - Innov. Challenges, Futur. Perspect., pp. 40–46, 2024, doi: 10.58532/nbennurttch5.
[12] E. da S. Fernandes, I. H. Grochau, C. S. ten Caten, D. J. Horst, and P. P. Andrade Junior, “Determinants of the financial performance of social enterprises in an emerging economy: a quantitative analysis,” Soc. Enterp. J., vol. 20, no. 4, pp. 441–471, 2024, doi: 10.1108/SEJ-04-2023-0043.
[13] S. N. Elidemir, A. Ozturen, and S. W. Bayighomog, “Innovative behaviors, employee creativity, and sustainable competitive advantage: A moderated mediation,” Sustain., vol. 12, no. 8, 2020, doi: 10.3390/SU12083295.
[14] S. N. Et al., “Educational Administration: Concept, Theory and Management,” Psychol. Educ. J., vol. 58, no. 1, pp. 1605–1610, 2021, doi: 10.17762/pae.v58i1.953.
[15] A. Wulandari, B. Suryawardani, and D. Marcelino, “Social media technology adoption for improving MSMEs performance in bandung: A Technology-Organization-Environment (TOE) framework,” in 2020 8th International Conference on Cyber and IT Service Management (CITSM), IEEE, 2020, pp. 1–7.
[16] F. Wang, “Exploring the Relationship between Personality Traits and Job Satisfaction among Selected Employees in a Non-Governmental Organization (NGO),” APJAET - J. Asia Pacific J. Adv. Educ. Technol., vol. 2, no. 2, pp. 46–56, 2023, doi: 10.54476/apjaet/51919.
[17] F. Aligarh, B. Sutopo, and W. Widarjo, “The antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework,” Cogent Bus. Manag., vol. 10, no. 2, p. 2220190, 2023.
[18] K. Pawlak and M. Kołodziejczak, “The role of agriculture in ensuring food security in developing countries: Considerations in the context of the problem of sustainable food production,” Sustain., vol. 12, no. 13, 2020, doi: 10.3390/su12135488.
[19] T. Ziegler, R. Shneor, and B. Z. Zhang, “The Global Status of the Crowdfunding Industry BT - Advances in Crowdfunding: Research and Practice,” R. Shneor, L. Zhao, and B.-T. Flåten, Eds., Cham: Springer International Publishing, 2020, pp. 43–61. doi: 10.1007/978-3-030-46309-0_3.
[20] C. R. Storck and F. Duarte-Figueiredo, “A survey of 5G technology evolution, standards, and infrastructure associated with vehicle-to-everything communications by internet of vehicles,” IEEE access, 2020.
[21] P. Whig, A. Velu, and R. R. Naddikatu, “The Economic Impact of AI-Enabled Blockchain in 6G-Based Industry,” … Technol. 6G Wirel. Netw., 2022, doi: 10.1007/978-981-19-2868-0_10.
[22] L. N. Auliani, “Implementasi Enterprise Resource Planning Odoo dalam Optimalisasi Proses Bisnis PT XYZ,” Qualilatitive Res. Bus. Soc. Sci., vol. 1, no. 1, pp. 50–61, 2023.
[23] C. S. Chapman and L. A. Kihn, “Information system integration, enabling control and performance,” Accounting, Organ. Soc., 2009.
[24] A. Faccia and P. Petratos, “Blockchain, enterprise resource planning (ERP) and accounting information systems (AIS): Research on e-procurement and system integration,” Appl. Sci., 2021.
[25] I. Rodriguez, R. S. Mogensen, A. Fink, T. Raunholt, and ..., “An experimental framework for 5G wireless system integration into industry 4.0 applications,” Energies, 2021.
[26] A. S. Anugraha, H. P. Erdiza, D. Apriyadi, and B. Aguscandra, “Integration of geospatial and citizen participation using geographic information system for smart city: A study of priority villages program in Jakarta, Indonesia,” Int. Arch. Photogramm. Remote Sens. Spat. Inf. Sci., vol. 48, pp. 17–24, 2022.
[27] S. P. A. Setiyaviani and L. Julian, “Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan,” Own. Ris. dan J. Akunt., vol. 7, no. 4 SE-, pp. 3350–3364, Oct. 2023, doi: 10.33395/owner.v7i4.1674.
[28] J. Cherian, M. Umar, P. A. Thu, T. Nguyen-Trang, M. S. Sial, and N. V. Khuong, “Does corporate social responsibility affect the financial performance of the manufacturing sector? Evidence from an emerging economy,” Sustain., vol. 11, no. 4, Feb. 2019, doi: 10.3390/su11041182.
[29] K. D. Drake, N. C. Goldman, S. J. Lusch, and J. J. Schmidt, “Is the disclosure of tax-related critical audit matters associated with tax-related audit and financial reporting quality, tax avoidance, or tax-related earnings …,” SSRN. 2021.
[30] D. Lynch, A. Mandell, and L. M. Rousseau, “The determinants and unintended consequences of expanded audit reporting: Evidence from tax-related key audit matters,” Available SSRN 3689349, 2021.
[31] H. Hardani et al., “Metode penelitian kualitatif & kuantitatif,” Yogyakarta Pustaka Ilmu, 2020.
[32] A. Derossi, B. Bhandari, K. van Bommel, M. Noort, and C. Severini, “Could 3D food printing help to improve the food supply chain resilience against disruptions such as caused by pandemic crises?,” Int. J. Food Sci. Technol., vol. 56, no. 9, pp. 4338–4355, 2021, doi: 10.1111/ijfs.15258.
[33] C. C. Lee, Z. Yuan, C. C. Lee, and Y. F. Chang, “The impact of renewable energy technology innovation on energy poverty: Does climate risk matter?,” Energy Econ., 2022.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Loso Judijanto, Mega Arum, Andi Hasryningsih Asfar, Junet Kaswoto, Heny Fitriani, Eko Sudarmanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com