This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.

The study investigates the effects of system quality and service quality on e-filing user satisfaction as well as the effect of information quality on e-filing user satisfaction through quantitative research. The variables in this study consist of the dependent variable, namely e-filing user satisfaction, while the independent variables are system quality, information quality, and service quality. The population in this study is the taxpayer. The sample in this study includes 340 taxpayer respondents in Indonesia who were calculated using the Slovin formula, with the research instrument in the form of a questionnaire measured using a Likert scale 1 to 7. The sample collection technique in this study uses the incidental sampling method, with the research instrument using an online questionnaire distributed via social media. The sample collection method in this study used incidental sampling. The data analysis technique in this study used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The results of this study indicate that system quality has a positive effect on e-filing user satisfaction. Information quality also has a positive effect on e-filing user satisfaction. Finally, service quality has a positive effect on e-filing user satisfaction.