Journal Transnational Universal Studies

Evaluation of Tax Information System Through Accurate Online in Supporting TCF

Anik Setyaningsih — 2025-09-03

Objective – The purpose of this study is to evaluate the effectiveness of Accurate Online's tax information system in supporting VAT compliance based on the six principles of the OECD Tax Control Framework (TCF), namely, established tax strategy, comprehensive implementation, assignment of responsibilities, governance documentation, testing and maintenance, and provision of assurance. Design/Methodology –The method used was a qualitative case study with an evaluative approach. Data were collected through analysis of VAT documentation and in-depth interviews with system users from PT ABC, two comparator companies, and tax and IT consultants. Triangulation techniques were used to increase the validity of the findings. Results –This study evaluates the effectiveness of Accurate Online in supporting the implementation of the Tax Control Framework (TCF) at PT ABC through four IT components: hardware, software, network, and peopleware. The results show that the hardware and peopleware have supported the TCF principles well. The Accurate Online software is able to automate tax reporting, but still faces obstacles in uploading invoices due to unstable network connections. The network is well managed, but limited bandwidth still hinders the smooth operation of the system. Overall, Accurate Online is making a positive contribution to digital tax management, although improvements to the network infrastructure and system integration with the DGT are needed to support more optimal compliance. Research limitations/implications – This study is limited to one main company and two comparators, and focuses only on VAT. The data used is qualitative and does not fully describe the overall technical conditions. The implication is that companies need to increase network capacity, improve user training and strengthen the integration of the Accurate Online system with the DGT to support digital tax compliance. Future research should take a quantitative approach and cover more companies and other tax types. Novelty/Originality – This research provides a comprehensive evaluation approach by applying Tax Control Framework (TCF) principles to cloud-based tax information systems. Its original contribution lies in the in-depth analysis of four IT components-hardware, software, network, and peopleware-and practical recommendations for strengthening digital tax governance amidst the challenges of system integration and reliance on network infrastructure

Implementation of Smart Diplomacy as a Military Diplomacy Strategy to Manage the Us-China Rivalry in Order to Support National Interests

Sunadi Sunadi — 2025-09-03

The strategic rivalry between the United States and China in the Indo-Pacific region has created a complex geopolitical challenge for Indonesia as a regional middle power. In this context, Smart Diplomacy emerges as a strategic approach that integrates elements of hard power and soft power through military diplomacy to promote regional stability and strengthen Indonesia’s strategic posture. This study employs a descriptive qualitative method using SWOT, NVIVO, and PESTEL analyses to evaluate the implementation of Smart Diplomacy by the Indonesian Armed Forces (TNI). The findings indicate that this approach is effective in building trust, enhancing defence cooperation, and maintaining balanced relations with both great powers while avoiding entanglement in geopolitical polarization. The study also finds that the effectiveness of Smart Diplomacy is closely tied to cross-sectoral integration between the TNI, Ministry of Defence, and Ministry of Foreign Affairs, alongside synchronized defence and foreign policy strategies. Active TNI engagement in multilateral forums, joint exercises, and humanitarian missions reflects a constructive and influential form of defence diplomacy. Moreover, responsiveness to technological developments and the information environment plays a key role in enhancing strategic adaptability. This research contributes to the academic discourse in international relations and security studies while also offering actionable recommendations for policymakers. These include the formulation of a responsive military diplomacy doctrine, capacity building for defence personnel, and the establishment of strategic networks with regional and global actors. Taken together, this study concludes that Smart Diplomacy constitutes an effective and adaptive strategy for addressing the dynamics of major power rivalry in the Indo-Pacific region.

Utilization Of Advanced Metering Infrastructure (Ami) Data For Optimization Of Load Management And Dynamic Pricing At Pln

Fajar Wahyu Kurniyanto — 2025-09-03

Advanced Metering Infrastructure (AMI) is a technological system comprising smart meters, communication networks, and data management systems that enable real-time energy consumption data collection. This data is used to analyze usage patterns, identify peak load periods, determine dynamic tariffs, and optimize energy distribution. The system also forms the basis for applying machine learning models to predict future energy consumption and optimize electricity tariff pricing. This research aims to examine how AMI can improve energy consumption data accuracy, support dynamic tariff implementation, and reduce operational costs using machine learning algorithms such as Random Forest and XGBoost. The study also explores the challenges of AMI deployment and strategies to enhance customer participation. By utilizing real-time data and machine learning predictions, AMI allows for timely tariff adjustments, encourages efficient energy consumption, and reduces peak load. The results show that AMI, combined with machine learning and dynamic tariffs, can yield cost savings for both utility companies and consumers, while contributing to environmental sustainability by reducing carbon emissions. Despite challenges, collaboration between governments, utilities, and consumers can ensure the system's success and sustainability. This study provides valuable insights into the benefits and challenges of AMI and offers recommendations for future development, making AMI a key component in building a more efficient and sustainable energy system.