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All Journal As-Syirkah: Islamic Economic & Financial Journal Interdisciplinary Explorations in Research Journal (IERJ)
Angga Nugraha
Politeknik Piksi Input Serang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Kasus: di KPP Pratama Cilegon Angga Nugraha; Dian Febrianti; Novan Ekkiwinatha; Lisa Arisa; Annissa Pratiwi; Khairun Nisa; Romadhon Romadhon
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study examines the effect of understanding tax regulations on taxpayer compliance at the Cilegon Primary Tax Office (KPP Pratama Cilegon). This research is motivated by the importance of improving taxpayer compliance to optimize state revenue, with the level of understanding of tax regulations identified as a key influencing factor. This study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 60 registered individual taxpayers at KPP Pratama Cilegon. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, and t-tests, processed with SPSS version 27. The results indicate that understanding tax regulations has a positive and significant effect on taxpayer compliance. The t-value was 7.710, which is greater than the t-table value of 2.001, with a significance level of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.506 shows that understanding of tax regulations explains 50.6% of the variation in taxpayer compliance, while the remaining 49.4% is explained by other factors not included in this study. These findings confirm that the higher a taxpayer’s understanding of tax regulations, the higher their compliance in fulfilling tax obligations.
The Influence Of Digital Culture On Job Satisfaction With Self-Reward As A Moderating Variable Tri Cicik; Erna Kusumawati; Verismawaty Verismawaty; Angga Nugraha; Hertya Andriani
Interdisciplinary Explorations in Research Journal Vol. 4 No. 2 (2026)
Publisher : PT. Sharia Journal and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ierj.v4i2.2027

Abstract

The massive digital transformation in the Industry4.0 and Society 5.0 eras has fundamentally changed the global work landscape, requiring organizations to adopt a digital culture to maintain competitive advantage. This study aims to examine and analyze the influence of digital culture on employee job satisfaction and evaluate the role of self-reward as a moderating variable that strengthens or weakens this relationship. This research approach uses an explanatory quantitative method based on empirical research in the creative industry and modern technology sectors. Data collection was carried out through a structured questionnaire measured on a five-point Likert scale. Data analysis was tested using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The test results indicate that digital culture has a positive and significant effect on job satisfaction. Furthermore, the self-reward variable is proven to significantly act as a pure moderator that strengthens the positive influence of digital culture on employee job satisfaction levels. These findings provide a theoretical contribution to the literature on Human Resource Management (HRM) and organizational behavior by integrating the concept of self -reward in the dynamics of digital work. Practically, organizational leaders are advised to not only focus on providing technological infrastructure, but also on building a culture of self-appreciation and a work ecosystem that supports employee mental well-being.
Co-Authors Andriani, Hertya Annissa Pratiwi Dian Febrianti Erna Kusumawati Khairun Nisa Lisa Arisa Novan Ekkiwinatha Romadhon Romadhon Tri Cicik Verismawaty Verismawaty