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All Journal Collegium Studiosum Journal Innovative: Journal Of Social Science Research
SAFEI, MUHAMMAD
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Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengaruh Penerapan E-Filing, Tapping Box, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Moderasi Safei, Muhammad; Achyani, Fatchan
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini tujuannya agar diketahui pengaruh penerapan e-filing, tapping box, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan membayar pajak melalui pemahaman penggunaan sistem online menjadi variabel moderasi. Populasi yang dipakai pada penelitian ini yaitu seluruh wajib pajak resto yang sudah dipasangi alat tapping box di Boyolali. Penggunaan data primer dari penyebaran kuesioner terhadap wajib pajak resto yang telah dipasangi alat perekam transaksi tapping box. Pengambilan sampel menggunakan teknik purposive sampling dari beberapa kriteria, jadi dipilih 68 wajib pajak yang dijadikan sebagai sampel penelitian, sedangkan analisis datanya memakai metode Analisis Regresi Linier Berganda yang memanfaatkan software SPSS 25. Berdasarkan hasil penelitian menyatakan bahwa E-Filing dan Tapping Box pengaruhnya signifikan terhadap kepatuhan wajib pajak.
IMPLEMENTASI PADA ALAT BUKTI JEJAK DIGITAL DALAM PENEGAKAN HUKUM TINDAK PIDANA PENIPUAN ONLINE Safei, Muhammad; Dewi, Sandra; Johar, Olivia Anggie
Collegium Studiosum Journal Vol. 8 No. 2 (2025): Collegium Studiosum Journal
Publisher : LPPM STIH Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/csj.v8i2.2019

Abstract

The rapid development of information technology has led to an increase in online fraud crimes that utilize electronic media and internet networks. In enforcing the law against such crimes, digital trace evidence plays a crucial role in uncovering criminal acts, identifying perpetrators, and proving guilt before the court. However, the implementation of digital evidence in law enforcement practices still faces various challenges, including legal, technical, and human resource aspects. This study aims to analyze the implementation of digital trace evidence in the law enforcement of online fraud crimes within the jurisdiction of the Riau Regional Police. The research employs a socio-legal method with statutory and case approaches. Data were collected through literature studies and supporting interviews, and analyzed using qualitative descriptive analysis. The findings indicate that digital trace evidence has been significantly utilized in the processes of investigation, prosecution, and judicial proof of online fraud cases. Nevertheless, its effectiveness is constrained by limited digital forensic facilities, the complexity of electronic evidence examination, and the lack of public awareness regarding reporting mechanisms and the preservation of digital evidence. Therefore, strengthening regulations, enhancing law enforcement capacity, and increasing public legal awareness are essential to achieve effective, fair, and legally certain law enforcement.
Co-Authors Fatchan Achyani Johar, Olivia Anggie sandra dewi