ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax
obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective
norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data
collected in this study used a questionnaire via google form with a survey method. This research was conducted
on the social media of the Directorate General of Taxes. The sample was determined by probability sampling
with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the
sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and
follow the Directorate General of Taxes' accounts on Twitter, Instagram, and also TikTok is obtained. The
analysis technique used in this research is multiple linear regression analysis. The results of this study indicate
that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance.
KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
The Influence of Financial Conditions on Taxpayer Compliance with Tax Sociali...AJHSSR Journal
ABSTRACT:This researchaims to obtainempiricalevidence of the moderation of contingencyfactors
(taxsocialization) and contingencyfactors (taxawareness) on the influence of financial conditions on taxpayer
compliance. This researchwasconducted at the PratamaTax Service Office (KPP) in North Badung and KPP
Pratama South Badung as well as at the Taxpayer'saddress. The population in thisstudyis all
individualtaxpayerswhoreported SPT in Badung Regency covering the working areas of South Badung KPP and
North Badung KPP in 2020, totaling 30,182. In determining the sample size, researchersused the
Slovincalculationmethodwith an accuracy rate of 95% and an acceptable error rate of 5%. The sample size for
each KPP isdeterminedproportionally, thatis, sampling takesintoaccount the elements and categoriessothateach
KPP isrepresented. Taxsocializationstrengthens the influence of financial conditions on individualtaxpayer
compliance. The increasingfrequency of taxsocializationwill have an impact on strengthening the influence of
financial conditions to increase the level of compliance of individualtaxpayers. Taxawarenessdoes not
strengthen the influence of financial conditions on individualtaxpayer compliance.
KEYWORDS :taxsocialization, taxawareness, financial conditions, taxpayer compliance
It is a summarized document explaining the role of technology in assisting Kenyan youths in combating corruption through accountability. The presentation outlines various channels such as budget planning, community score cards and other process in which the youth can use ICT to combat this vice. The presentation also gives examples of the issues so far raised by youths on social media.
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxglendar3
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by 作者:
Add A Subtitle to Clarify the Focus of the Study – is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by 作者: Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxtodd581
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by 作者:
Add A Subtitle to Clarify the Focus of the Study – is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by 作者: Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with...AJHSSR Journal
ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
The Influence of Financial Conditions on Taxpayer Compliance with Tax Sociali...AJHSSR Journal
ABSTRACT:This researchaims to obtainempiricalevidence of the moderation of contingencyfactors
(taxsocialization) and contingencyfactors (taxawareness) on the influence of financial conditions on taxpayer
compliance. This researchwasconducted at the PratamaTax Service Office (KPP) in North Badung and KPP
Pratama South Badung as well as at the Taxpayer'saddress. The population in thisstudyis all
individualtaxpayerswhoreported SPT in Badung Regency covering the working areas of South Badung KPP and
North Badung KPP in 2020, totaling 30,182. In determining the sample size, researchersused the
Slovincalculationmethodwith an accuracy rate of 95% and an acceptable error rate of 5%. The sample size for
each KPP isdeterminedproportionally, thatis, sampling takesintoaccount the elements and categoriessothateach
KPP isrepresented. Taxsocializationstrengthens the influence of financial conditions on individualtaxpayer
compliance. The increasingfrequency of taxsocializationwill have an impact on strengthening the influence of
financial conditions to increase the level of compliance of individualtaxpayers. Taxawarenessdoes not
strengthen the influence of financial conditions on individualtaxpayer compliance.
KEYWORDS :taxsocialization, taxawareness, financial conditions, taxpayer compliance
It is a summarized document explaining the role of technology in assisting Kenyan youths in combating corruption through accountability. The presentation outlines various channels such as budget planning, community score cards and other process in which the youth can use ICT to combat this vice. The presentation also gives examples of the issues so far raised by youths on social media.
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxglendar3
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by 作者:
Add A Subtitle to Clarify the Focus of the Study – is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by 作者: Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docxtodd581
Running head: OPTIMIZATION OF TAX ADMINISTRATION 1
OPTIMIZATION OF TAX ADMINISTRATION 21
Optimization of Tax Administration: Comment by 作者:
Add A Subtitle to Clarify the Focus of the Study – is there a focus on e government?
George Chu
University of Southern California
Abstract
Thise research proposal provides for the reviews of the current situation and previous literature on the problem challenges of tax administration. The discovered issues include problems with communication between public authorities and citizens, lack of relevant information about the allocation and use of funds. The review of the previous studies considered the approaches to the optimization of tax administration. Within the behavioral concept, the implementation of the e-government programs deems reasonable and well grounded. The advanced digitalization and widespread use of the social media require integration of these tools to the public services. Among the benefits of such measures are increased transparency, effective communication, and cooperation between government and taxpayers, motivation and empowerment of the citizens. The research should be conducted with the help of online data collection. The methods include the online questionnaire and content analyses of social media posts. Comment by 作者: Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it constitutes a basis of a state and enables a government to perform its primary functions. The citizens should provide a part of their income to receive security, healthcare, education, and other related services. The history of American taxation system traces back its origin to the times of the Civil War when Congress introduced the Revenue Act in 1861 ("U.S. Senate: The Civil War: The Senate's Story", 2018). There was a considerable scarcity of resources preventing the fight for national values and ideals. It was necessary to impose obligations on people to put the all the possible efforts together and win the democracy. Some citizens opposed the taxation policy, but the majority supported it with patriotic spirit. The same happened during the period of the Great Depression and the Second World War when most Americans voluntarily agreed to pay high taxes and unite their efforts for the common purpose (King, 2017).
Currently, the taxation administration features some problems, including the just proportion of income tax, debates about progressive and regressive systems, overall compliance and due payment. People often complain about high tax rates and inefficient application of the collected resources. The United States has one of the most significant state debt (Chantrill, 2018). One of the main contentious issues relates to the transparency of the information about taxpayers and the use of t.
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with...AJHSSR Journal
ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
Digital Literacy is an important instrument to strengthen customer strength to avoid risky credit behaviour. Apart from Digital Literacy, Financial Self Efficacy is also an important instrument to avoid this. Therefore, this research aims to analyze the influence of digital literacy and financial self-efficacy on risky credit behaviour. This research is quantitative research with an explanatory approach, namely research that uses previous research as a stepping stone for finding new findings. The data used in this research uses primary data collected using the 1-5 questionnaire method which contains agree, strongly agree, disagree and strongly disagree. The data used was analyzed via PLS 3.0. The research results show that the Digital Literacy and Financial Self Efficacy variables each have a positive relationship and a significant influence on Risky Credit Behavior. As Digital Literacy improves and Confidence in managing finances increases, it will further strengthen the potential of employees to avoid Risky Credit Behavior
Danae Isis Morales García, Egbert J. Sánchez Vanderkast: National Policy on O...KISK FF MU
Talk given at the BOBCATSSS 2015 conference - http://www.bobcatsss2015.com/.
The National Policy on Open Data aims to develop mechanisms for transparency and accountability of government to citizens. Therefore I consider it necessary to make an analysis model to assess the international guidelines, and analyze how they are applied to the models implemented by the governments of different countries. This analysis applied in Mexico. The objective is to analyze in which way the open data in e-government environment strengthen transparency.
A Study on the Effects of Beliefs in the Intention to Money Donation on Socia...AI Publications
The study was carried out with the goal of analyzing and studying the factors affecting the intention to donate money on social networking platforms of young people living and working in Hanoi. In the study, the authors used a combination of qualitative and quantitative research to provide a complete scale before entering into the official research. With 383 questionnaires with valid answers, all of these people have participated in online support through different social networking platforms. The results received from the survey were processed and analyzed using the supporting software SPSS 26.0 and AMOS 25. Finally, the results obtained show the importance of social networks for the effectiveness of charity fundraising in the context of the Covid-19 pandemic. In addition, the research team found that only the reputation of the organization and the knowledge, as well as subjective standards of the participants in favor, indirectly influenced their intention to donate to charity through belief and attitude.
This study aims to analyze the effect of the human development
index and financial performance on accountability through
transparency of the Indonesian government. The main theory
used in this research is Institutional Theory, supported by
Stakeholder Theory, and Agency Theory. A purposive sampling
technique was used in this study, then the final sample was 330
from the number of provinces in Indonesia for the category
Indonesian open budget transparency within 10 years, data was
obtained by grouping through a method of Internet search from
government websites and the Central Bureau of Statistics in
Indonesia. Collected data were processed with the use of tool
analysis descriptive quantitatively using the SEM method. The
results of this study found that Human Development Index and
General Allocation Fund had a significant effect, while Original
Local Government Revenue did not have a significant effect on
accountability through transparency, this research became a
reference for further researchers, and as a reference material for
provincial governments in determining policy
The government's ability to regulate the resources of the regions in the new normal era during
the Covid 19 pandemic is greatly helped by the creative economy that relies on ideas and stock of
knowledge from Human Resources. The purpose of this research is to understand the dynamics of tax
compliance in creative economy business actors; initiating creative industry action with a sustainable
integrative business assistance m
Running Head BUDGET AND PUBLIC FINANCEBUDGET AND PUBLIC F.docxhealdkathaleen
Running Head: BUDGET AND PUBLIC FINANCE
BUDGET AND PUBLIC FINANCE
Colorado Technical University
Budget and Public Finance
Nana Lawson
Individual project unit 4
July 31st 2019
BUDGET AND PUBLIC FINANCE.
Finance and budgeting are essential to public administration since it involves spending and transparently allocating public dollars. Managing funds mostly involves budgeting and understanding public reaction (Simon, H. A., Smithburg, D. W., & Thompson, 2017). Financial resource availability shapes many of the outcomes that matter to public administration including the effectiveness of public service, undertaking management reforms, performance implications and decisions to pursue. In 1988, the chamber of deputies changed the procedures regulating the budget session to control the formation of public needs.
The current financial crisis of our world today has forced organizations to cut budgets, reset priorities, restructure services and assume new financial responsibilities. This reminds us of the centrality of financial resources management to the public service. Budgets help in laying a foundation for the achievement of goals. When we focus on public finance, political, economic, legal and administrative aspects of public finance are examined.
Budgeting is not an easy process as it may seem and it involves many things. Many issues are involved when it comes to budgeting and public finance. Each budgetary decision made impacts various parts of a community that mainly depend on the government. For instance, looking at the day today ever-rising population, limited resources are a major factor when budgeting due to the large percentage of people existing in a world that has limited resources not enough to sustain them all.
Communication has also become an issue when we consider budgets. Just as many people say, communication is the key to success. For continuity to take place, communication must be considered. When we look at our world most communication mostly takes place through online services which mostly involves lies and corrupt activities. This hinders the budget and public finance process since almost everything relies on new technology.
Change of culture has also become a hindrance when we look at the differences between then old and new centuries since this century involves a lot of things. Infrastructure comes in since dealing with infrastructure and finding the way to invest in it with revenues that are not growing at the same rate as costs are hard.
Vision is also an issue since the government lacks an up straight vision on where the community is going. The government and its staff majorly base on obtaining power, being the best which makes it hard to budget (GrReed, B. J., &Raudla, 2010). This is because, when we focus on a vision, it becomes easier for budgeting since we can know what needs ...
Tax Rate Changes and its Impact on Tax Burden Leading to Tax Evasion Practice...inventionjournals
Tax evasion is the major destruction for any country’s economy. It plays a significant role in the developing country’s economy. Due to tax evasion practices the citizens of the country are getting poor infrastructure facilities. The ending results of tax evasion to the Government is revenue loss, which cause a serious damage and deficit of revenue which leads to lack of public expenditure. The study examines factors that influencing tax evasion practices in India. The survey was conducted with primary data from 110 respondents with five point rating scaled questionnaire. The outcomes of the study reveals that the low quality of service to the public in return for the tax significantly impact the tax evasion practices in India. Furthermore, high impact on tax evasion on variables such as tax system, transparency, fairness and accountability. High level of corruption is also one of the major factors for the tax evasion practices in India. The study recommends necessary steps to be taken in view of the transparency, accountability and corruption in order to gain the public morale and minimize the tax evasion practices in India.
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
2Running Head THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR.docxrhetttrevannion
2
Running Head: THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
2
THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
Name
Institution Affiliations
Abstract
Social media include blogs, microblogs and even electronic social networks. They are generally believed to have transformed the manner in which individuals relate with each other. This applied research assessment which therefore explore on the influence of social media in the public sector. Within the public sector, there are prevalent evidences which justify the impact of the social media in the public sector. There have been numerous cases in which individuals have a norm to communications within the noticeable one-way fashion for several decades. This applied research will explore various aspects on how social media has influenced the public sector. Besides, it will navigate how social media has entirely contributed to the growth of the public sector both in negative and positive effects. This will include the review of the literature of what other researchers have done on the topic. Comment by Tiffany H: This applied research assessment explores the influence of social media in the public sector. Comment by Tiffany H: And will navigate through how social media Comment by Tiffany H: Should this start with besides?
Table of Contents
· Problem or Issue Statement.
· Introduction.
· Review of Literature.
· Research Methodology.
· Findings.
· Analysis.
· Recommendations.
· References.
Problem or Issue Statement
Government agencies have gradually but progressively adopted social technologies to execute their tasks better. Such social technologies can accumulatively reengineer the old model of the public sector. This is due to the fact they facilitate substantial chances to accelerating the transparency as well as prevalence within the government agencies and its departments. It besides can increase the trustworthy in government from its respective citizens. Through social media, there can be creation of new forms of participation of citizens as well as the engagement in public issues. Besides, social media has enhanced both intra-organizational and inter-organizational collaboration. There is therefore an essential need to look into various ways that the social media have really enhanced an achievement of such empirical formalities within the government structure hence developing the citizen-government relationship. Comment by Tiffany H: Accelerate the transparency of what? Comment by Tiffany H: Remove Comment by Tiffany H: has
From a contextual perspective, it is evident to state that the relationship and collaboration between the government and the citizen have been greatly altered, advanced by the use of social media. In addition, this has heightened the participation of the citizens in most of the government projects which have been overseen and controlled by the government offices. The .
Factors that Affect Accounting Student Interest for a Career in the Taxation ...AJHSSR Journal
ABSTRACT: Choosing a career is certainly the initial stage for students in forming a career, especially in the
field of taxation. Currently, students' interest in choosing a career in taxation is still minimal. To choose a career
in the field of taxation, of course, students have a good perception, financial rewards obtained, and labor market
considerations. The purpose of this study is to provide empirical evidence regarding the influence of
perceptions, financial rewards, and labor market considerations on the interest of accounting students to have a
career in the field of taxation. The population in this study were all students of the accounting study program at
the Faculty of Economics and Business, Udayana University, class of 2019, totaling 255 people. The sample
determination method used to determine the number of samples is the result of calculations using the Isaac &
Michael formula. The sample used in this study was 154 people. The data analysis used in this research is PLS
analysis.The results of this study indicate that perceptions, financial rewards, and labor market considerations
have a significant positive effect on student interest in a career in taxation where perceptions support the theory
of planned behavior, financial rewards support expectancy theory, and labor market considerations support the
theory of planned behavior.
KEYWORDS : Perception, Financial Rewards, Career Interests
We’re entering a new era of digital government that could transform how citizens feel about their state. Here’s what research needs to do, to make it happen.
Rubrix is a biannual newsletter with brief analytical pieces which covers recent national policies and other emerging issues affecting the Malay/Muslim community in Singapore.
Highlights:
1. The Social Sector and its Data Imperative
2. Design Thinking for the Social Good
3. Beyond Academics: Fostering 21st Century Competencies in Young Children
4. The Importance of Critical Thinking in Future Proofing our Early Learners
5. Dawn of the Smart Nation
6. Post-Budget Policy Forum: Stronger Together, Forging Ahead
This study aims to analyze the effect of the regional GDP (GRDP), education expenditure, the
number of school participants between the 16-18 age groups, and the school building toward the Human
Development Index in West Java Province in 2015-2019. The analytical method used in this research is a
quantitative analysis and regression
Social Protection, Financial Depth, Soundness and Inclusive Growth in Nigeria AJHSSR Journal
ABSTRACT: This paper examines the effect of social protection on inclusive growth in Nigeria, focusing also
on the role of financial depth and soundness on inclusive growth using a time series data from 1981 to 2019.
The System Generalized Method of Moments (SYSTEM – GMM) estimator was used in estimating the model.
It was found that social protection had a positive and significant effect on inclusive growth. We also found a
positive and significant effect of the size of financial intermediaries in the financial system on inclusive growth,
but the effectiveness of social protection in enhancing inclusive growth was not dependent on the size of
financial intermediaries in the financial system. A negative and insignificant effect of bank credit to the private
sector to GDP on inclusive growth was also found, nevertheless, the credit to the private sector channel has the
wherewithal to complement social protection to raise the inclusive growth. The liquidity ratio had a positive and
significant effect on inclusive growth and complements the effectiveness of social protection in raising the
inclusive growth rate. The study recommends expansion of the government social safety net measures to
accommodate more beneficiaries especially the small entrepreneurs and the poor unemployed. In this way,
growth will be distributive to enhance inclusiveness. Also, the government social safety net policies cannot
work effectively in isolation with a sound financial system. Therefore, measures should be in place to ensure a
sound and sustainable financial system in the economy
The effect of Institutional Ownership, Sales Growth and Profitability on Tax ...AJHSSR Journal
ABSTRACT: This research aims to test, analyze and obtain empirical evidence about the influence of
institutional ownership, sales growth and profitability on tax avoidance. The object of this research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI)
in 2018-2022. This research used quantitative research methods and causal research design. The sampling
technique in this research used non-probability sampling with purposive sampling as the basis for determining
the sample so that a sample of 55 samples was obtained. The data used is secondary data obtained from the
official website of the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis method
used was multiple linear regression analysis with several tests such as descriptive statistical tests, classical
assumption tests, and hypothesis testing using SPSS version 26 statistical software. The results showed that the
institutional ownership variable has no effect on tax avoidance, while the sales growth and profitability has a
negative and significant effect on tax avoidance.
KEYWORDS: Institutional Ownership, Sales Growth, Profitability, Tax Avoidance
MGA ESTRATEHIYA SA PAGTUTURO KAUGNAY SA PASALITANG PARTISIPASYON NG MGA MAG-A...AJHSSR Journal
ABSTRAK: Ang mga estratehiya sa pagtuturo ay mahalagang kasangkapan sa paghahatid ng mabisang
pagtuturo sa loob ng silid. Tinukoy sa pag-aaral na ito ang antas ng kagustuhan ng mga mag-aaral sa pagsasadula,
pangkatang talakayan at paggawa ng mga koneksyon sa tunay na karanasan sa buhay bilang mga estratehiya sa
pagtuturo ng panitikan sa Filipino at pasalitang partisipasyon ng mga mag-aaral sa Baitang 7 ng Misamis
University Junior High School, Ozamiz City. Ang ginamit na disenyo sa pananaliksik na ito ay deskriptivcorrelational. Ang mga datos sa pag-aaral ay nagmula sa kabuuang populasyon na 120 na mag-aaral at tatlong
mga guro na tagamasid sa pasalitang partisipasyon ng mga mag-aaral. Ang Talatanungan sa Kagamitan sa
Pagtuturo ng Panitikan at Checklist batay sa Obserbasyon sa Pasalita na Partisipasyon ay ang instrumentong
ginamit sa pagkalap ng datos. Mean, standard deviation, Analysis of Variance at Pearson Product-Moment
Correlation Coefficient ang mga ginamit na estatistiko na sangkap. Inihayag sa naging resulta na ang tatlong piling
estratehiya sa pagtuturo ng panitikan sa Filipino ay may pinakamataas na antas ng kagustuhan ng mga mag-aaral.
Ang antas ng pakilahok ng mga mag-aaral sa paggamit ng tatlong estratehiya sa pagtuturo ng panitikan ay
pinakamataas na nagpapahiwatig na aktibong nakilahok ang mga mag-aaral sa mga gawain. Inihayag din na
walang makabuluhang kaibahan sa antas ng kagustuhan ng mga mag-aaral sa mga estratehiya sa pagtuturo ng
panitikan sa Filipino. Ito ay nangahulugan na gustong-gusto ng mga mag-aaral ang pagkakaroon ng mga
estratehiya sa pagtuturo. Walang makabuluhang kaugnayan ang kagustuhan sa mga estratehiya at antas ng
pakikilahok ng mga mag-aaral. Hindi nakaapekto sa kanilang pakikilahok ang anumang estratehiyang ginamit ng
guro.
KEYWORDS : estratehiya, karanasan, pagsasadula, pagtuturo, pangkatang talakayan
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Running Head: BUDGET AND PUBLIC FINANCE
BUDGET AND PUBLIC FINANCE
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Running Head: THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
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THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
THE IMPACT OF SOCIAL MEDIA IN THE PUBLIC SECTOR
Name
Institution Affiliations
Abstract
Social media include blogs, microblogs and even electronic social networks. They are generally believed to have transformed the manner in which individuals relate with each other. This applied research assessment which therefore explore on the influence of social media in the public sector. Within the public sector, there are prevalent evidences which justify the impact of the social media in the public sector. There have been numerous cases in which individuals have a norm to communications within the noticeable one-way fashion for several decades. This applied research will explore various aspects on how social media has influenced the public sector. Besides, it will navigate how social media has entirely contributed to the growth of the public sector both in negative and positive effects. This will include the review of the literature of what other researchers have done on the topic. Comment by Tiffany H: This applied research assessment explores the influence of social media in the public sector. Comment by Tiffany H: And will navigate through how social media Comment by Tiffany H: Should this start with besides?
Table of Contents
· Problem or Issue Statement.
· Introduction.
· Review of Literature.
· Research Methodology.
· Findings.
· Analysis.
· Recommendations.
· References.
Problem or Issue Statement
Government agencies have gradually but progressively adopted social technologies to execute their tasks better. Such social technologies can accumulatively reengineer the old model of the public sector. This is due to the fact they facilitate substantial chances to accelerating the transparency as well as prevalence within the government agencies and its departments. It besides can increase the trustworthy in government from its respective citizens. Through social media, there can be creation of new forms of participation of citizens as well as the engagement in public issues. Besides, social media has enhanced both intra-organizational and inter-organizational collaboration. There is therefore an essential need to look into various ways that the social media have really enhanced an achievement of such empirical formalities within the government structure hence developing the citizen-government relationship. Comment by Tiffany H: Accelerate the transparency of what? Comment by Tiffany H: Remove Comment by Tiffany H: has
From a contextual perspective, it is evident to state that the relationship and collaboration between the government and the citizen have been greatly altered, advanced by the use of social media. In addition, this has heightened the participation of the citizens in most of the government projects which have been overseen and controlled by the government offices. The .
Factors that Affect Accounting Student Interest for a Career in the Taxation ...AJHSSR Journal
ABSTRACT: Choosing a career is certainly the initial stage for students in forming a career, especially in the
field of taxation. Currently, students' interest in choosing a career in taxation is still minimal. To choose a career
in the field of taxation, of course, students have a good perception, financial rewards obtained, and labor market
considerations. The purpose of this study is to provide empirical evidence regarding the influence of
perceptions, financial rewards, and labor market considerations on the interest of accounting students to have a
career in the field of taxation. The population in this study were all students of the accounting study program at
the Faculty of Economics and Business, Udayana University, class of 2019, totaling 255 people. The sample
determination method used to determine the number of samples is the result of calculations using the Isaac &
Michael formula. The sample used in this study was 154 people. The data analysis used in this research is PLS
analysis.The results of this study indicate that perceptions, financial rewards, and labor market considerations
have a significant positive effect on student interest in a career in taxation where perceptions support the theory
of planned behavior, financial rewards support expectancy theory, and labor market considerations support the
theory of planned behavior.
KEYWORDS : Perception, Financial Rewards, Career Interests
We’re entering a new era of digital government that could transform how citizens feel about their state. Here’s what research needs to do, to make it happen.
Rubrix is a biannual newsletter with brief analytical pieces which covers recent national policies and other emerging issues affecting the Malay/Muslim community in Singapore.
Highlights:
1. The Social Sector and its Data Imperative
2. Design Thinking for the Social Good
3. Beyond Academics: Fostering 21st Century Competencies in Young Children
4. The Importance of Critical Thinking in Future Proofing our Early Learners
5. Dawn of the Smart Nation
6. Post-Budget Policy Forum: Stronger Together, Forging Ahead
This study aims to analyze the effect of the regional GDP (GRDP), education expenditure, the
number of school participants between the 16-18 age groups, and the school building toward the Human
Development Index in West Java Province in 2015-2019. The analytical method used in this research is a
quantitative analysis and regression
Social Protection, Financial Depth, Soundness and Inclusive Growth in Nigeria AJHSSR Journal
ABSTRACT: This paper examines the effect of social protection on inclusive growth in Nigeria, focusing also
on the role of financial depth and soundness on inclusive growth using a time series data from 1981 to 2019.
The System Generalized Method of Moments (SYSTEM – GMM) estimator was used in estimating the model.
It was found that social protection had a positive and significant effect on inclusive growth. We also found a
positive and significant effect of the size of financial intermediaries in the financial system on inclusive growth,
but the effectiveness of social protection in enhancing inclusive growth was not dependent on the size of
financial intermediaries in the financial system. A negative and insignificant effect of bank credit to the private
sector to GDP on inclusive growth was also found, nevertheless, the credit to the private sector channel has the
wherewithal to complement social protection to raise the inclusive growth. The liquidity ratio had a positive and
significant effect on inclusive growth and complements the effectiveness of social protection in raising the
inclusive growth rate. The study recommends expansion of the government social safety net measures to
accommodate more beneficiaries especially the small entrepreneurs and the poor unemployed. In this way,
growth will be distributive to enhance inclusiveness. Also, the government social safety net policies cannot
work effectively in isolation with a sound financial system. Therefore, measures should be in place to ensure a
sound and sustainable financial system in the economy
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The effect of Institutional Ownership, Sales Growth and Profitability on Tax ...AJHSSR Journal
ABSTRACT: This research aims to test, analyze and obtain empirical evidence about the influence of
institutional ownership, sales growth and profitability on tax avoidance. The object of this research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI)
in 2018-2022. This research used quantitative research methods and causal research design. The sampling
technique in this research used non-probability sampling with purposive sampling as the basis for determining
the sample so that a sample of 55 samples was obtained. The data used is secondary data obtained from the
official website of the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis method
used was multiple linear regression analysis with several tests such as descriptive statistical tests, classical
assumption tests, and hypothesis testing using SPSS version 26 statistical software. The results showed that the
institutional ownership variable has no effect on tax avoidance, while the sales growth and profitability has a
negative and significant effect on tax avoidance.
KEYWORDS: Institutional Ownership, Sales Growth, Profitability, Tax Avoidance
MGA ESTRATEHIYA SA PAGTUTURO KAUGNAY SA PASALITANG PARTISIPASYON NG MGA MAG-A...AJHSSR Journal
ABSTRAK: Ang mga estratehiya sa pagtuturo ay mahalagang kasangkapan sa paghahatid ng mabisang
pagtuturo sa loob ng silid. Tinukoy sa pag-aaral na ito ang antas ng kagustuhan ng mga mag-aaral sa pagsasadula,
pangkatang talakayan at paggawa ng mga koneksyon sa tunay na karanasan sa buhay bilang mga estratehiya sa
pagtuturo ng panitikan sa Filipino at pasalitang partisipasyon ng mga mag-aaral sa Baitang 7 ng Misamis
University Junior High School, Ozamiz City. Ang ginamit na disenyo sa pananaliksik na ito ay deskriptivcorrelational. Ang mga datos sa pag-aaral ay nagmula sa kabuuang populasyon na 120 na mag-aaral at tatlong
mga guro na tagamasid sa pasalitang partisipasyon ng mga mag-aaral. Ang Talatanungan sa Kagamitan sa
Pagtuturo ng Panitikan at Checklist batay sa Obserbasyon sa Pasalita na Partisipasyon ay ang instrumentong
ginamit sa pagkalap ng datos. Mean, standard deviation, Analysis of Variance at Pearson Product-Moment
Correlation Coefficient ang mga ginamit na estatistiko na sangkap. Inihayag sa naging resulta na ang tatlong piling
estratehiya sa pagtuturo ng panitikan sa Filipino ay may pinakamataas na antas ng kagustuhan ng mga mag-aaral.
Ang antas ng pakilahok ng mga mag-aaral sa paggamit ng tatlong estratehiya sa pagtuturo ng panitikan ay
pinakamataas na nagpapahiwatig na aktibong nakilahok ang mga mag-aaral sa mga gawain. Inihayag din na
walang makabuluhang kaibahan sa antas ng kagustuhan ng mga mag-aaral sa mga estratehiya sa pagtuturo ng
panitikan sa Filipino. Ito ay nangahulugan na gustong-gusto ng mga mag-aaral ang pagkakaroon ng mga
estratehiya sa pagtuturo. Walang makabuluhang kaugnayan ang kagustuhan sa mga estratehiya at antas ng
pakikilahok ng mga mag-aaral. Hindi nakaapekto sa kanilang pakikilahok ang anumang estratehiyang ginamit ng
guro.
KEYWORDS : estratehiya, karanasan, pagsasadula, pagtuturo, pangkatang talakayan
The Role of the Instruction of Reading Comprehension Strategies in Enhancing ...AJHSSR Journal
ABSTRACT :Throughout my studies and teaching English in different language centers and higher studies
institutions, I have come to conclude that students consider Reading comprehension as a nightmare that
frightens them and hinders their language acquisition in the Moroccan EFL Context. This may cause them to
develop an internal psychological obstacle that grows as their lack of the necessary instruments or tools to
overcome are not equipped with. They become lost and unaware about or unfamiliar with the necessary reading
comprehension strategies that could help them to face the problem of misunderstanding or non-understanding
of English texts. Respectively, this article which is only one part of my whole study aims at showing the effect
of teaching reading strategies in enhancing the S1 students‟ familiarity with reading strategies and raising their
frequency use. A sample of 283 University students in EFL context have been chosen randomly and have
attended the usual academic reading classes, yet only 76 are subject to this survey. 38 of them constitute the
experimental group who have attended the treatment regularly in one of the language centers and the other 38
participants are chosen randomly from the whole population to constitute the Control group. They all have
Psychosocial Factors and Deviant Behaviors of Children in Conflict with the L...AJHSSR Journal
ABSTRACT:This study aims to determine the relationship between psychosocialfactors and deviant
behaviors among children in conflict with the law (CICL) inDavao Region. The researchers want to discover the
prevalent factors thatdrive these children to their behaviors. Further, the study sought to determinethe
manifestation of psychosocial factors in terms of life satisfaction, emotionalsupport, self-esteem, and personality
traits. The study's data came from N-83children in conflict with the law (CICL) at the Regional Rehabilitation
Center forYouth (RRCY) in Bago Oshiro, Davao City; all respondents are male. This studyused a total
enumeration sampling technique due to the relatively smallpopulation size. The researchers adapted the
Psychosocial surveyquestionnaires by Zabriskie & Ward (2013) and by John and Srivastava (1999)as well as the
Deviant Behavior Variety Scale (DBVS) by Sanches et al. (2016).Through the use of a validated questionnaire,
the mean and standard deviationare determined. The researchers modified this questionnaire and translated itinto
the respondents' mother tongue (Cebuano) for them to comprehend itbetter. The study discovered no significant
relationship between psychosocialfactors and deviant behaviors of children in conflict with the law (CICL) in
theDavao Region
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Entropy: A Join between Science and Mind-SocietyAJHSSR Journal
ABSTRACT: Entropy is join, intersection and interaction between natural science and human mind-society.
We proposed that if internal interactions exist in isolated systems, entropy decrease will be possible for this
system. Management in system is a typical internal interaction within the isolated system. The purpose of
management is to use regulating the internal interactions within the system, and to decrease the increasing
entropy spontaneously. We propose the principle of social civilization and the developing direction is: freedom
of thought, rule of action. Both combinations should be a peaceful revision and improvement of social rules and
laws. Different countries and nations, different religions and beliefs should coexist peacefully and compete
peacefully. The evolution of human society must be coevolution. Its foundation is the evolution of the human
heart and the human nature.
KEYWORDS: entropy, science, society, management, mind, evolution.
A Model of Disaster Resilience Among Colleges and Universities: A Mixed Metho...AJHSSR Journal
ABSTRACT :This research paper aimed to create a comprehensive framework for measuring disaster
resilience in colleges and universities. The study used a mixed method through Exploratory Factor Analysis
(EFA), which involved analyzing data from a survey questionnaire. The questionnaire was developed based on
in-depth interviews with 12 selected participants from the University of Mindanao, as well as relevant literature
and studies. It was reviewed and validated by 10 experts using a method called Content Validity Ratio (CVR).
This questionnaire was then administered to 400 students from 10 different colleges in University of Mindanao.
After conducting the Exploratory Factor Analysis and performing rotations and iterations, the researchers
identified five main constructs that characterize disaster resilience among colleges (1) disaster preparedness, (2)
disaster awareness, (3) community readiness, and (4) disaster management, (5) disaster resilience. The
researchers aimed to create an organization called “Council of College Disaster Volunteers (CCDV)” which
consist of student volunteers. These factors can be used to develop effective management strategies and
strengthen efforts in preventing and managing disasters and accidents.
KEYWORDS:content validity ratio, criminology, disaster resilience, disaster management, exploratory factor
analysis, and Philippines.
Environmental Struggles and Justice Among Lumad Farmers of Davao CityAJHSSR Journal
ABSTRACT : The study described the various environmental struggles experienced among the participants
and their status in accessing justice. The study followed a qualitative multiple-case study approach; the
participants are the Lumad farmers of Marilog, Davao City selected through a Critical sampling method and
aims to present the environmental violations experienced by the Lumad farmers in Davao City and how it
affected their families and sustenance further, their status in accessing justice is also explored. The study
concluded that the most common struggles the participant experience are Illegal logging and improper waste
disposal, which affect their farms, family, health, and income. Their preferred means to accessing justice is
through barangay settlement; the rigors of accessing courts, such as distance, expenses, fear of ruling, and the
hassle of being called to be present in court, are the most prevalent barriers that hinder the lead farmers from
accessing justice or seeking legal action. Nevertheless, the participants believed that the government would help
them in accessing justice.
KEYWORDS :access to justice, criminology,environmental justice, environmental struggles, lumadfarmers
CYBERBULLYING EXPERIENCES OF UNIVERSITY OF MINDANAO CRIMINOLOGY STUDENTSAJHSSR Journal
ABSTRACT:This paper explores the cyberbullying experiences among Criminology students at the
University of Mindanao. A simple random sampling method was used to distribute the study's online
questionnaire to the respondents and to survey the target population. This study has four hundred (400)
respondents, and the respondents are Criminology students at the University of Mindanao. The findings of this
study revealed that the level of cyberbullying experiences is sometimes manifested. On the other hand, the
cyberbullying experiences of the students indicate a moderate level, which indicates that the cyberbullying
experiences of the respondents are sometimes manifested. Also, the computations showed that among the
indicators presented, the highest mean is obtained in the psychological effect, which implies that there is a
significant effect of cyberbullying experiences of the respondents in terms of the Gender level of the
respondents. Therefore, respondents with a low level of cyberbullying experiences tend to have a moderate level
of cyberbullying experience. However, there is no significant effect in terms of age and year level of the
respondents according to the results regarding the psychological, emotional, and physical impact of
cyberbullying.
KEYWORDS :cyberbullying, emotional, experiences, psychological,physical effect, and simple random
sampling method.
A philosophical ontogenetic standpoint on superego role in human mind formationAJHSSR Journal
ABSTRACT: One of the most significant contributions of psychoanalysis to understand the human being is the
elaboration of a model about the mind from a topical and dynamic perspective. Freud explains the mind by the
constitution of the preconscious, conscious, and subconscious. Later, by three dynamic components: the id, the
ego and the superego. Such an organization of the psychic apparatus supposes not only individual elements, but
social influences along the process of hominization. In this paper, we recover the findings of the renowned
anthropologist Lewis Morgan, trying to link some of them to the psychoanalytic theory. Especially highlighting
the importance of superego in Haidt’s social intuitionism.
Keywords: evolutionism, intuitionism, psychoanalysis, Freud, Haidt, Morgan
Improving Workplace Safety Performance in Malaysian SMEs: The Role of Safety ...AJHSSR Journal
ABSTRACT: In the Malaysian context, small and medium enterprises (SMEs) experience a significant
burden of workplace accidents. A consensus among scholars attributes a substantial portion of these incidents to
human factors, particularly unsafe behaviors. This study, conducted in Malaysia's northern region, specifically
targeted Safety and Health/Human Resource professionals within the manufacturing sector of SMEs. We
gathered a robust dataset comprising 107 responses through a meticulously designed self-administered
questionnaire. Employing advanced partial least squares-structural equation modeling (PLS-SEM) techniques
with SmartPLS 3.2.9, we rigorously analyzed the data to scrutinize the intricate relationship between safety
behavior and safety performance. The research findings unequivocally underscore the palpable and
consequential impact of safety behavior variables, namely safety compliance and safety participation, on
improving safety performance indicators such as accidents, injuries, and property damages. These results
strongly validate research hypotheses. Consequently, this study highlights the pivotal significance of cultivating
safety behavior among employees, particularly in resource-constrained SME settings, as an essential step toward
enhancing workplace safety performance.
KEYWORDS :Safety compliance, safety participation, safety performance, SME
Psychological Empowerment and Empathy as Correlates of ForgivenessAJHSSR Journal
ABSTRACT: The study explores Psychological Empowerment and Empathy as Correlates of Forgiveness.
The two variables are regarded to have influence on the decision one makes to forgive another. The study aimed
at examining the relationships between psychological empowerment and forgiveness, empathy and forgiveness
and to identify which one of the two,Psychological Empowerment or Empathy, is the more powerful predictor of
forgiveness. The study took a survey design with a sample of 350 drawn from a population of university students
using a self-administered questionnaire with four sections: Personal information, Psychological empowerment
scale, Toronto Empathy questionnaire, and the Heartland Forgiveness Scale (HFS). Data analysis employed
Pearson’s product moment correlation and regression analysis to test hypotheses. The results show significant
relationships between psychological empowerment and forgiveness as well as empathy and forgiveness.
Empathy was found to be the more powerful predictor of forgiveness.
KEY WORDS: Psychological empowerment, empathy, forgiveness
Exploring The Dimensions and Dynamics of Felt Obligation: A Bibliometric Anal...AJHSSR Journal
ABSTARCT: This study presents, to our knowledge, the first bibliometric analysis focusing on the concept of
"felt obligation," examining 120 articles published between 1986 and 2024. The aim of the study is to deepen our
understanding of the existing knowledge in the field of "felt obligation" and to provide guidance for further
research. The analysis is centered around the authors, countries, institutions, and keywords of the articles. The
findings highlight prominent researchers in this field, leading universities, and influential journals. Particularly,
it is identified that China plays a leading role in "felt obligation" research. The analysis of keywords emphasizes
the thematic focuses of these studies and provides a roadmap for future research. Finally, various
recommendations are presented to deepen the knowledge in this area and promote applied research. This study
serves as a foundation to expand and advance the understanding of "felt obligation" in the field.
KEYWORDS: Felt Obligation, Bibliometric Analysis, Research Trends
Les autorités traditionnelles et l’administration coloniale au Tchad : 1900-1960AJHSSR Journal
ABSTRACT : In Africa, traditionalauthorities are the guardians of tradition. Recently, however, they have
been caughtbetween tradition and modernity in the exercise of political power in Chad. However, we are
witnessing the revival of chieftaincy and the hybridization of the politicalpowersexercisedwithinit. In this
cohabitation of powers, traditionalauthorityisescapingitsrole as guardian of tradition.
Traditionalauthorityisthereforepresented in itscurrent state, as a proxy for the modern state in traditional
administrative districts. The aim of thisstudyis to analyze the mutations and adaptability of
traditionalauthorityfrom the pre-colonialperiodthrough the colonial period to the post-colonial period. This
workanalyzes the mutations of authorities. The data collected and processedrevealthattraditionalauthorities have
survivedalmosteverywhere, the former chiefdomsdissolvedduringcolonization have been restored by
republicanheads of state, while more and more frequently civil servants, businessmen, academics and
othermembers of the literateelite, whopreviouslyhad no attraction for the position of traditionalchief, are
beingenthroned.
Key words:Authorities, Administration, colonization, Chad, Kanem.
A Conceptual Analysis of Correlates of Domestic Violence and Adolescent Risky...AJHSSR Journal
ABSTRACT: The study explores domestic violence and how it influences adolescent risky behavior.
Domestic violence is a devastating social problem resulting in significant and enduring effects on children,
threatening both their health and emotional well-being. The study aimed at examining the relationships between
domestic Violence and Psychological Empowerment, Domestic Violence and Self-esteem, psychological
Empowerment and Self-Regulation, Self Esteem and Psychological empowerment, Self-Esteem and Selfregulation, Self-Regulation and Adolescent Risky Behavior and identify the stronger predictor of self-regulation
between psychological empowerment and Self-esteem. Adolescent respondents who experienced domestic
violence were purposely selected and guided by teachers and administrators who had provided support to these
children.The questionnaire had six sections namely; personal information, the Child Exposure to Domestic
Violence Scale, the Psychological empowerment scale, the Rosenberg Self-esteem Inventory, and the Brief
Self-Control Scale. Data analysis employed Pearson's product-moment correlation (r) to test hypotheses 1,
2,3,4,5, and 6. Regression analysis was used for hypothesis 7.The results show a significant relationship
between domestic Violence and Psychological Empowerment, Domestic Violence and Self-esteem,
psychological Empowerment and Self-Regulation, Self Esteem and Psychological empowerment, Self-Esteem
and Self-regulation, Self-Regulation, and Adolescent Risky Behavior. The study documents that Psychological
empowerment is a stronger predictor of self-regulation than Self-esteem.
KEYWORDS:Domestic violence, psychological empowerment, self-regulation, and Adolescent risky behavior
Driving Sustainable Competitive Advantage Through an Innovative Aggregator Bu...AJHSSR Journal
ABSTRACT : The aim of the research is to analyze the influence of the aggregation business model on
Sustainable Competitive Advantage (SCA). Through a survey of 216 MSMEs in the creative economy sector
selected randomly using an ex post facto causal research approach, an overview of the aggregator business
model and its impact on financial resources and SCA was obtained. The aggregator business model plays a role
in facilitating increased access to financial resources to meet both available and required working capital for
realizing SCA in Malang's Lokanima area. The strength of ABM lies in understanding the resources needed for
SCA and the effectiveness of mobilizing services while considering the most cost-effective options, including
providing various alternatives in their provision. Financial resources are an important factor supporting the
achievement of SCA. Access to financial resources is key to facilitating business growth and sustainability.
Theoretical implications: The concept of the aggregator business model emphasizes the efficient and effective
collection, aggregation, and distribution of resources in connecting service providers with consumers in an
economical and efficient manner. Practical implications: ABM can enhance the performance of financial
resource provision by optimizing relationships with MSMEs and financial institutions, leading to business
growth and sustainability for MSMEs.
KEYWORDS -Aggregator Business, Creative Economy, Financial Resources, Sustainable Competitive
Advantage
Accuracy of ChatGPT for Basic Values of Trigonometric FunctionsAJHSSR Journal
ABSTRACT : This study analyzes the accuracy of ChatGPT, an artificial intelligence model based on GPT3.5, in determining the values of basic trigonometric functions. To this end, we examine ChatGPT's responses to
sine, cosine, tangent, and cotangent values for a wide range of angles. We compare the results provided by
ChatGPT with the accuracy values determined by basic trigonometry. We also explore differences in accuracy
depending on changes in question complexity and given context. The results show a high level of accuracy of
ChatGPT in determining the values of trigonometric functions, especially for common angles. However, it is
noted that accuracy may be affected in certain cases of extreme angles or complex questions. This analysis
provides an important representation of ChatGPT's capabilities in the field of mathematics, using a new method
for testing the accuracy of artificial intelligence models in determining trigonometric values.
Keywords -Accuracy, AI Model, ChatGPT, Trigonometric Functions, Trigonometry
Postmodern Marketing and Its Impact on Traditional Marketing Approaches: Is K...AJHSSR Journal
ABSTRACT : The essay discusses the concept of postmodern marketing and its impact on marketing theory
and practice. It explores the characteristics of postmodernism, including openness, tolerance, hyper-reality,
fragmentation, and the lack of clear boundaries, and how they challenge traditional marketing approaches. The
paper also looks at the contributions of postmodern marketing to consumer and marketing research and how it
has redefined the way we think about marketing as a science. Ultimately, it raises the question of whether and
how marketing should adapt itself to the new conditions brought about by postmodernism.
KEYWORDS :Postmodernism, Postmodern Marketing, Kotler, Marketing Theory, Postmodern Consumer
Reorientation of Health Service Governance Toward the Fulfillment of Social J...AJHSSR Journal
ABSTRACT: Health insurance is a human right. At the practical level, this health insurance program in
Indonesia is organized by BPJS Kesehatan (Social Security Administering Body for Health). The
implementation of BPJS Kesehatan is still not optimal and effective. Three problems are discussed in this
writing: the dynamics of health insurance governance in Indonesia, the implementation of the fulfillment of the
right to health by BPJS Kesehatan, and the reorientation of BPJS Kesehatan services toward social justice.
These problems are then answered by scientific research methods using a sociological juridical approach.
Complaintsoften occur regarding the regulations, the services provided by the health facility providers, and the
distance between the community and the health facilities. Such complaints affect the public interest in becoming
BPJS Kesehatan participants. The aforementioned conditions must be considered and evaluated for the
government's success in the aspired national health insurance plan.
KEYWORDS -BPJS Kesehatan, Health Insurance, Social Justice
“To be integrated is to feel secure, to feel connected.” The views and experi...AJHSSR Journal
ABSTRACT: Although a significant amount of literature exists on Morocco's migration policies and their
successes and failures since their implementation in 2014, there is limited research on the integration of subSaharan African children into schools. This paperis part of a Ph.D. research project that aims to fill this gap. It
reports the main findings of a study conducted with migrant children enrolled in two public schools in Rabat,
Morocco, exploring how integration is defined by the children themselves and identifying the obstacles that they
have encountered thus far. The following paper uses an inductive approach and primarily focuses on the
relationships of children with their teachers and peers as a key aspect of integration for students with a migration
background. The study has led to several crucial findings. It emphasizes the significance of speaking Colloquial
Moroccan Arabic (Darija) and being part of a community for effective integration. Moreover, it reveals that the
use of Modern Standard Arabic as the language of instruction in schools is a source of frustration for students,
indicating the need for language policy reform. The study underlines the importanceof considering the
children‟s agency when being integrated into mainstream public schools.
.
KEYWORDS: migration, education, integration, sub-Saharan African children, public school
Sport et vieillissement : une analyse de la pratique des activités physiques ...AJHSSR Journal
Abstract : The aim of thispaperis to report on the effects of physicalactivity and sport on the health of older
people. Based on a mixed-methodsapproach, several techniques, namelydocumentaryanalysis and semistructured interviews, wereused in thisresearch in order to obtain a range of data thatwasavailable, accessible
and relevant to the subjectunderstudy. This enabled us to arrive at the resultsaccording to which the
stakeholders' perceptions of theirhealth are based on the practice of physicalactivities and sport as a social
construct in a socio-cultural context. Older people see sport as a way of curingillnesses, but above all as a way
of givingtheir bodies vitality. Othersseeit as a way of reinvigoratingthemselvesafter retirement.
Key words: Ageing, Physical activities, Sports activities, Elderly people.
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The Effect of Subjective Norms, Social Media Education, and Taxpayer Awareness on Taxpayer Compliance with Social Media Users
1. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 127
American Journal of Humanities and Social Sciences Research (AJHSSR)
e-ISSN :2378-703X
Volume-07, Issue-01, pp-127-133
www.ajhssr.com
Research Paper Open Access
The Effect of Subjective Norms, Social Media Education, and
Taxpayer Awareness on Taxpayer Compliance with Social Media
Users
Jihan Rifdah1
, Ni Luh Supadmi2
12
(Faculty of Economics and Business, Udayana University, Indonesia)
ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax
obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective
norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data
collected in this study used a questionnaire via google form with a survey method. This research was conducted
on the social media of the Directorate General of Taxes. The sample was determined by probability sampling
with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the
sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and
follow the Directorate General of Taxes' accounts on Twitter, Instagram, and also TikTok is obtained. The
analysis technique used in this research is multiple linear regression analysis. The results of this study indicate
that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance.
KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance
I. INTRODUCTION
According to data from the Ministry of Finance of the Republic of Indonesia (Ministry of Finance) that
in 2021 approximately 53 percent of state spending is financed by taxes, but in reality, the realization of SPT
submissions in Indonesia has never reached 100 percent. The government is trying to do various ways to
improve taxpayer compliance in order to increase revenue from the tax sector. Tax is the main pillar for national
economic development because development in Indonesia is very dependent on the amount of tax received each
year, but in fact, the problem that often occurs in the world of taxation is the low level of taxpayer compliance,
because according to data from the Directorate General of Taxes, the Ministry of Finance in In 2021, there are
49.82 million registered taxpayers but only around 12 million taxpayers reporting Annual Tax Returns (SPT),
this data shows that the number of registered taxpayers is not proportional to the actual number of SPT
submissions (Balqis and Rusdi 2020). Taxpayers will be called obedient if the taxpayer can fulfill and comply
with their obligations according to existing regulations (Yuliani and Setyaningsih 2020).
Many factors influence taxpayers to become disobedient, one of which is the existence of social
pressure that influences taxpayer behavior, social pressure is the direct impact of people around an individual
that causes a person to change behavior and attitudes. The result of social pressure that is usually obtained and
felt can produce individual perceptions in deciding whether they want to do or not want to do a certain action or
what is commonly called subjective norm (Surianto 2020). If the taxpayer is in a social environment that obeys
rules such as considering paying taxes is an obligation and responsibility as an obedient citizen, it will
encourage and influence the level of taxpayer compliance to become higher in complying with its obligations
due to these external factors (ChanasiaHerlambang 2017).
Taxpayer perceptions that are affected by social pressure do not only come from the surrounding
environment or the real world, but can also come from cyberspace (Balqis and Rusdi 2020). At present the use
of social media as a forum for educating taxpayers is not only carried out by the Directorate General of Taxes,
but many accounts that are not managed by the government have also taken part in tax counseling. Another
advantage of using social media is that it can disseminate information and can educate about taxation which can
be accessed directly by all people in Indonesia throughout the country (Wardhani, Kristina, and Adi 2020).
The use of education on social media does not only have a positive impact but can also have a negative
impact on taxpayers, because many researchers have found that many people comment negatively in the
comments column on accounts that provide education about taxation. Most of these negative comments are
2. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 128
about public hatred about corruption cases which are always associated with taxes and public distrust of the
government regarding the management of tax funds because many people still think that the government uses
tax funds received for their personal interests, causing people to express their frustration through comment
column on social media with offensive language.
Counseling about taxes through social media is very important because it can help raise awareness of
taxpayers to carry out their obligations, the level of awareness of taxpayers in paying their obligations is still
difficult to achieve expectations so far, if this tax counseling can be well received by taxpayers, it will also have
a good impact as the level of tax revenues is increasing.
Taxpayer awareness is a condition where taxpayers understand or know to fulfill their obligations
sincerely, because the higher the level of awareness of the taxpayers, the better the implementation of their tax
obligations so as to increase the level of compliance Dewi and Merkusiwati(2018). Taxpayer awareness can also
be a factor affecting the level of taxpayer compliance considering that there are still many people who already
know their obligations, but are still reluctant to be aware and comply.
Previous researchers who conducted research on the effect of subjective norms on taxpayer
compliance, such as those carried out by Karwur, Sondakh, and Kalangi(2020) found that subjective norms are
perceived to have a positive and direct effect on taxpayer compliance. Research conducted by Samudra,
Maslichah, and Sudaryanti(2020) also found that subjective norms had a positive and significant effect on
taxpayer compliance, whereas according to Damis, Su'un, and Tenriwaru(2021) found that subjective norms did
not have a significant effect on compliance with paying taxes. Research conducted by Astina(2018) and also
Rifa'i, Junaidi, and Sari (2020) found that taxpayer awareness had a positive and significant effect on taxpayer
compliance, while research conducted by Kinasih, Maslichah, and Sudaryanti (2021) and also by Khotimah,
Susyanti, and Mustapita(2020) found that taxpayer awareness did not have a positive effect on taxpayer
compliance, then research conducted by Balqis and Rusdi(2020) found that social media had no effect on
taxpayer compliance of social media users.
II. CONCEPTUAL MODEL AND HYPOTHESIS
Attribution Theory explains that there are internal factors and external factors that can influence the
taxpayers themselves, therefore subjective norms are external factors that can lead to individual perceptions in
complying with their tax obligations. This variable is formed from normative beliefs that are based on approval
or rejection of behavior and a strong desire to behave that arises based on the beliefs of each individual that is
influenced by other people such as family, friends, and other taxpayers (Modernization et al. 2021). According
to (Mangoting and Wanarta 2014) normative belief can form subjective norms, this is proven if people around
the taxpayer are able to provide confidence to comply with their obligations, it will have an impact on taxpayer
behavior so that the level of compliance can increase. According to research results from Swandiwi et al. (2018)
and Yushita (2017) and (ChanasiaHerlambang 2017) prove that subjective norms have a positive effect on
taxpayer compliance, this shows that due to pressure and social influence from the surrounding environment
such as friends, family, co-workers, and others so a taxpayer can decide to comply with his obligations.
H1: Subjective norms have a positive effect on taxpayer compliance with social media users.
Social media is an online media that is often used by the community as a place to share, exchange
information, and also interact through web-based messages or applications. Right now, people are very fond of
using social media, especially now that the Covid-19 pandemic is happening, so the government suggests
staying at home and changing some activities to online or online, therefore the level of society in opening social
media is increasing. In this case it is a good opportunity to carry out socialization and counseling activities about
taxes through social media in the hope of giving taxpayers or the public an understanding of the importance of
complying with applicable tax laws, but the impact resulting from social media education is not only positive
only but it can also have a negative impact on taxpayers, because on social media the whole community can
easily find posts related to tax socialization, but the public can also easily find negative comments made on
accounts that provide tax education , because until now some people still view taxes negatively and are afraid to
pay taxes due to a lack of trust in the government due to corruption cases so that people always associate
corruption cases with tax revenues. As in the technology acceptance model which explains that the use of social
media can lead to perceptions of its users, therefore taxpayers who use social media can generate positive or
negative perceptions that can affect taxpayer compliance in carrying out their obligations. According to Tambun
and Kopong (2017) and also Balqis and Rusdi(2020) found that social media has no effect on taxpayer
compliance of social media users.
H2: Social media education has a positive effect on taxpayer compliance with social media users.
Taxpayer awareness is the attitude of the taxpayer which involves knowledge, reasoning and also the
belief to obey and fulfill their tax obligations voluntarily or sincerely, because if the literacy level of the
taxpayer is high then the taxpayer's knowledge is also high, therefore it can increase the compliance of each
3. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 129
Taxpayer Awareness(X3)
Taxpayer Compliance
(Y)
Subjective Norms(X1)
taxpayer and vice versa. When taxpayers realize the importance of paying taxes and reporting taxes, the number
of compliant taxpayers will increase. Attribution theory is very relevant to this hypothesis, because the
awareness of taxpayers is an influence resulting from internal factors, because the awareness to fulfill their tax
obligations arises from within themselves and there is no coercion from any party (Winasari 2020). Research
conducted by (Rifa'i et al. 2020) says that the variable of taxpayer awareness has a positive and significant effect
on taxpayer compliance. According to (Utari, Datrini, and Ekayani 2020) and (Astina 2018) also found that
taxpayer awareness has a positive effect on taxpayer compliance.
H3: Taxpayer awareness has a positive effect on taxpayer compliance with social media users.
Figure 1. Conceptual Framework
III. RESEARCH METHOD
This research was conducted on social media online by giving questionnaires through online surveys to
taxpayer respondents who use social media such as Instagram, TikTok and Twitter. The population used in this
study is people who follow the Directorate General of Taxes' social media accounts on Instagram, Twitter and
Tik Tok, a total of 532,089. Sampling of respondents in this study was carried out using a nonprobability
sampling technique with a purposive sampling method, namely a sampling method that is a sampling technique
with certain considerations in which the researcher uses his own assessment of criteria when selecting sample
members. To calculate the number of samples used, researchers used the Slovin formula, as follows:
𝒏 =
𝑵
(𝟏 + 𝑵 𝒆𝟐)
Information:
n = Number of sample members
N = Number of members of the population
e = 10% error limit (0.1)
𝑛 =
532,089
1 + 532,089 . 0,1 2
𝑛 = 99,98
𝑛 = 100 (rounded)
The number of samples that were used as respondents in this study amounted to 100 people.
The data collection method in this study was through a survey method using a questionnaire, namely
distributing a list of questions (questionnaire) to be filled out or answered by respondents. Collecting data from
each question about the variables studied uses a Likert scale and each item is given a point 1 (one) to 5 (five).
The data analysis technique used in this study is multiple linear regression analysis. The t test was carried out to
test the hypothesis, namely the effect of the independent variables on the dependent variable. Hypotheses 1, 2,
and 3 were tested using the t test based on probability values. If the significance value of t is less than 0.05 or
5%, then the proposed hypothesis is accepted, if the t significance value is greater than 0.05 or 5%, then the
proposed hypothesis is rejected.
IV. RESULTS AND DISCUSSION
Based on the results of research conducted on social media users, it can be seen that the characteristics
of the respondents include gender, age, and type of work as described in Table 1.
Table 1. Characteristics of Respondents
No. Variable Classification
Total
(people)
Percentage
(%)
Social Media Education(X2)
4. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 130
1
Gender
Female 76 76
Male 24 24
Total 100 100
2 Age
21-25 years old 72 72
26-30 years old 15 15
31-35 years old 6 6
>40 years old 7 7
Total 100 100
3 Type of Job
Civil Servant 7 7
Private Employee 32 32
Entrepreneur 6 6
Others 55 55
Total 100 100
Source: Primary data processed, 2022
Table 1 shows the characteristics of the respondents, the first characteristic is gender, the percentage of
female respondents is 76 percent and male respondents are 24 percent. This shows that there are more female
respondents than male respondents.The second characteristic is age, the dominant age of the respondents is at
the age of 21-25 years with a percentage of 72 percent, while for the lowest age group it is at the age of 31-35
years with a percentage of 6 percent. The third characteristic is the type of job which is dominated by
respondents with various or other professions with a percentage of 55 percent, while the lowest is for
entrepreneurs with a percentage of 6 percent.
Table 1. Hypothesis Test Results
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) ,964 1,295 ,745 ,458
X1 ,406 ,076 ,404 5,353 ,000
X2 ,304 ,078 ,333 3,880 ,000
X3 ,226 ,082 ,216 2,751 ,007
a. Dependent Variable: Y
Source: Secondary data processed, 2022
The Effect of Subjective Norms on Taxpayer Compliance with Social Media Users
Based on the results of the regression analysis the effect of X1 on Y, the value of sig t. 0.000 ≤ 0.05
indicates that H0 is rejected and H1 is accepted and the beta coefficient value of 0.406 indicates a positive
direction. This means that subjective norms have a positive and significant influence on taxpayer compliance
with social media users, the more influence from subjective norms, the more it will affect the level of
compliance of social media user taxpayers.
Attribution Theory explains that there are internal factors and external factors that can influence the
taxpayers themselves, therefore subjective norms are external factors that can lead to individual perceptions in
complying with their tax obligations. This variable is formed from normative beliefs that are based on approval
or rejection of a behavior and a strong desire to behave that arises based on the beliefs of each individual that is
influenced by other people such as family, friends, and other taxpayers (Modernization et al. 2021). According
to (Mangoting and Wanarta 2014) normative belief can form subjective norms, this is proven if people around
the taxpayer are able to provide confidence to comply with their obligations, it will have an impact on taxpayer
behavior so that the level of compliance can increase.
The results of this study are commensurate with the results of research from Swandewi et al. (2018)
and Yushita (2017) and (ChanasiaHerlambang 2017) prove that subjective norms have a positive effect on
taxpayer compliance, indicating that due to social pressure and influence from the surrounding environment
such as friends, family, co-workers and others so that a taxpayer can decide to comply with their obligations.
The Effect of Social Media Education on Taxpayer Compliance with Social Media Users
Based on the results of the regression analysis the effect of X2 on Y, the value of sig t. 0.001 ≤ 0.05
indicates that H0 is rejected and H2 is accepted and the beta coefficient value of 0.304 indicates a positive
direction. This means that social media education has a positive and significant effect on taxpayer compliance
with social media users, the better the level of education on social media, will affect the level of taxpayer
compliance using social media.
5. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 131
Social media is an online media that is often used by the community as a place to share, exchange
information, and also interact through web-based messages or applications. Right now, people are very fond of
using social media, especially now that the Covid-19 pandemic is happening, so the government suggests
staying at home and changing some activities to online or online, therefore the level of society opening social
media is increasing. In this case it is a good opportunity to carry out socialization and counseling activities on
taxes through social media in the hope that it can provide understanding to taxpayers or the public about the
importance of complying with applicable tax laws, but the impact resulting from social media is not only
positive only but it can also have a negative impact on taxpayers, because on social media the whole community
can easily find posts related to tax socialization, but the public can also easily find negative comments made on
accounts that provide tax education , because until now some people still view taxes negatively and are afraid to
pay taxes due to a lack of trust in the government due to corruption cases so that people always associate
corruption cases with tax revenues, as in the technology acceptance model which explain that the use of social
media can lead to perceptions of its users, therefore taxpayers who use social media can generate positive or
negative perceptions that can affect taxpayer compliance in carrying out their obligations.
The results of this study are similar to research from Tambundan and Kopong (2017) and also (Balqis
and Rusdi 2020) found that social media has no effect on taxpayer compliance among social media users.
The Influence of Taxpayer Awareness on Taxpayer Compliance with Social Media Users
Based on the results of the regression analysis of the effect of X3 on Y, the value of sig t. 0.000 ≤ 0.05
indicates that H0 is rejected and H3 is accepted and the beta coefficient value of 0.226 indicates a positive
direction. This means that taxpayer awareness has a positive and significant effect on taxpayer compliance with
social media users, the higher the level of taxpayer awareness, the higher the level of compliance.
The taxpayer awareness is the attitude of the taxpayer which involves knowledge, reasoning and also
the belief to obey and fulfill their obligations in taxes voluntarily or sincerely, because if the literacy level of the
taxpayer is high then the taxpayer's knowledge is also high, therefore it can increase the compliance of each
taxpayer and vice versa, when the taxpayer realizes the importance of paying taxes and also reporting taxes, then
the number of obedient taxpayers will increase. Attribution theory is very relevant to this hypothesis, because
the awareness of taxpayers is an influence resulting from internal factors, because the awareness to fulfill their
tax obligations arises from within themselves and there is no coercion from any party (Winasari 2020).
The results of this study are similar to research conducted by (Rifa'i et al., 2020) which states that the
variable of taxpayer awareness has a positive and significant effect on taxpayer compliance. According to
(Utari, Datrini, and Ekayani 2020) and (Astina 2018) also found that taxpayer awareness has a positive effect on
taxpayer compliance.
V. CONCLUSION
Based on the results of data analysis and discussion, subjective norms have a positive and significant
effect on taxpayer compliance using social media, meaning that the better the influence of social pressure or
subjective norms, the higher the level of social media user compliance. Social media education has a positive
and significant effect on taxpayer compliance using social media, meaning that the better the level of education
on social media, it will affect the level of taxpayer compliance using social media. Taxpayer awareness has a
positive and significant effect on taxpayer compliance using social media, meaning that the higher the level of
awareness, it will affect the level of taxpayer compliance using social media.
Suggestions that can be given that related to research results, for tax administration authorities, to
continue to provide guidance and improve tax education on social media, due to encouragement from positive
content and constructive invitations to implement taxpayer compliance as well as encouragement from users and
other people the closest person who spreads the campaign, the awareness level of the taxpayer will continue to
increase so that the level of tax compliance will be achieved. The next researcher is expected to be able to add
other variables that can affect taxpayer compliance such as tax fines, tax socialization, and tax sanctions. Future
researchers can also expand and increase the research sample so that the research results can be generalized. The
next researcher is expected to be able to determine a more specific population and also add other ways to collect
data so that the resulting data is more valid.
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