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ABSTRACT:

This study uses a qualitative ethnomethodology approach to explore the technological transformation, accrual-based accounting implementation, and compliance with article 23 Income Tax at PT Media Pressindo. The research employs observation, direct fieldwork, and in-depth interviews to understand employees' social, cultural, and behavioral dynamics in adapting to accrual-based technology systems. The study is grounded in theories of post-implementation changes in accrual accounting, the accountant’s role as a standard setter, consultant, business catalyst, and organizational locomotive. The findings indicate that employees’ interactions with accounting technology are more habit-driven than efficiency-oriented, with minimal understanding of accrual concepts at the operational level. A lack of innovation-driven work culture further challenges the transformation. Shifts in work patterns require cultural adjustments and targeted management support, including enhanced tax literacy to ensure compliance with Article 23 Income Tax. This study introduces a new theory, Subjective Value-Based Accounting Transformation Theory, which highlights that the success of accounting technology implementation depends not only on technical systems but also on technical systems and subjective values reflecting social interactions, trust, and organizational culture. These findings underscore the importance of improving efficiency, fostering innovation, and strengthening tax literacy as part of accounting technology transformation strategies.

KEYWORDS:

Accrual-based accounting, ethnomethodology, technological transformation, and article 23 income tax.

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