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Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation Doloksaribu, Tio Arriela; Kirom, Novita Rifaul; Yuliana, Rachma; Harmadji, Dwi Ekasari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7796

Abstract

Taxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business. This study aims to determine the psychological and logical realm of tax planning. The research method used is quantitative and through incidental techniques, 100 respondents were obtained. The results of the study indicate that Tax Literacy has an effect on Tax Planning, as well as Taxpayer Morale has an effect on Taxpayer Planning. Furthermore, digital literacy has been shown to moderate the relationship between tax literacy and tax planning, but does not act as a moderator in the influence of tax morale on tax planning. Based on the results of this study, tax planning can be improved by considering the role of individual psychological and logical aspects from a neuroeconomic perspective. The rational and logical aspects of individual tax planners can be the basis for triggering reasonable tax planning and not violating applicable regulations.
Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan Wulandari, Wulandari; Nurimansjah, Ris Akril; Azis, Nur; Yuliana, Rachma; Chandra, Dharnita
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5659

Abstract

This study aims to investigate how organizational culture, training, and leadership style influence employee performance at PT PS in Solo City. This study uses a causal associative approach and quantitative methods. Employees working at PT PS in Solo City served as the population. The sample consisted of 89 employees selected using a census. A survey method was used for data collection, with employees given questionnaires to complete. SmartPLS was used for data analysis, which employed partial least squares-structural equation modeling (PLS-SEM). Based on the research findings, organizational culture, training, and leadership style partially influence employee performance at PT PS in Solo City. Simultaneously, organizational culture, training, and leadership style significantly influence employee performance at PT PS in Solo City.