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All Journal Jurnal Administrasi Bisnis Jurnal Informatika dan Rekayasa Perangkat Lunak
Dyah Kusumawati
Universitas Sultan Fatah
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Application of the MOORA and TOPSIS Methods in the Evaluation of Tax Administration Strategies based on Taxpayer Identification Numbers (NPWP), Services, Sanctions, and Taxpayer Understanding Sri Umiatun Andayani; Dyah Kusumawati; Mustagfirin Mustagfirin
Jurnal Informatika dan Rekayasa Perangkat Lunak Vol. 8 No. 1 (2026): Maret
Publisher : Universitas Wahid Hasyim

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Abstract

Taxpayer compliance is a crucial factor in optimizing state revenue through the taxation sector. Although the number of taxpayers in Indonesia continues to increase, the level of voluntary compliance is still relatively low, so an effective tax administration strategy is needed to improve it. This study aims to analyze the influence of the benefits of Taxpayer Identification Number (NPWP), service quality, administrative sanctions, and tax understanding on taxpayer compliance, and determine the most optimal tax administration strategy using the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. This approach was chosen because it is able to provide objective and measurable analysis results based on complex criteria. The MOORA method is used to normalize and weight each criterion, while TOPSIS is used to determine the most ideal strategic solution. The results show that the strategy of increasing tax socialization and sending warning letters to taxpayers who violate is the most effective step to increase taxpayer compliance. Sensitivity analysis shows that the MOORA method has a better level of stability of results with an average sensitivity value of -1.61%, compared to TOPSIS at -7.96%. Thus, the MOORA method is considered more appropriate for use in the context of evaluating tax administration strategies. This research significantly contributes to the development of data-driven tax policies and enriches the literature on the application of multicriteria decision-making methods in tax administration in Indonesia.
Driving Factors The Buddhist Community’s Intention to Boycott Israeli-Affiliated Products in Indonesia Saifudin Saifudin; Dyah Kusumawati; Sepia Hartiningsih
Jurnal Administrasi Bisnis Vol 14, No 1 (2025)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i1.65037

Abstract

The spirit of caring for fellow humans is a lantern whose light can penetrate ethnic, racial, national and religious boundaries. This research is motivated by the war between Israel and Palestine. This paper's goal is to identify the variables that affect of the willingness of Buddhists to boycott Israeli-affiliated products. This paper investigates the influence of subjective norms, positive anticipated emotions and product judgment on the boycott of Israeli-affiliated products. The data sample used in this research was 142 respondents from 17 provinces in Indonesia. Samples are taken using purposive sampling, namely taking samples with certain conditions. To analyze survey data and interpret research results, Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for the model that was created. This test aims to compare the direct and indirect effects the relationship between the dependent and independent variables. The test results show the favorable and strong impact of subjective norms on the willingness to boycott. Positive anticipated emotions also have a positive and significant effect on willingness to boycott. However, product judgment does not affect willingness to boycott.
Co-Authors Mustagfirin Mustagfirin Saifudin Saifudin Sepia Hartiningsih Sri Umiatun Andayani