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All Journal Bima Journal : Business, Management and Accounting Journal Journal of Vocational Instruction
Ramli, Ahmad
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mechanical Engineering Other

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Impact of Religiosity and Tax Penalties on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness Ramli, Ahmad; Yusup, Muhamad; Sanurdi, Sanurdi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.199-208

Abstract

Purpose: This study examines how religiosity and tax penalties influence taxpayer compliance, with taxpayer awareness as an intervening variable in the land and building tax (PBB) in Mataram City. Methodology: The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The data was collected through a questionnaire with 100 respondents using purposive sampling techniques.   Results: Taxpayer awareness significantly influences taxpayer compliance. Religiosity directly affects taxpayer compliance but does not influence taxpayer awareness. Tax penalties influence taxpayer awareness but not taxpayer compliance. Taxpayer awareness mediates the relationship between tax penalties and taxpayer compliance but not mediates the relationship between religiosity and taxpayer compliance. Findings: There is a positive and significant direct influence of the taxpayer awareness variable on taxpayer compliance and religiosity on taxpayer compliance. Tax penalties positively and significantly indirectly influence taxpayer compliance, with taxpayer awareness as an intervening variable. Novelty: The study integrates internal (religiosity) and external (tax penalties) factors in taxpayer behavior. Originality: Provides empirical insights on why tax penalties influence awareness but not direct compliance. Conclusion: Strengthening taxpayer awareness is crucial in improving compliance. The role of religiosity in taxation is inconsistent and varies by perception. Type of Paper: Empirical research paper.
Rancang Bangun Sistem Kendali Menggunakan Aplikasi Android dan Mikrokontroller ESP32 Untuk Mengontrol Palang Portal, Pagar, dan Pintu Muliadi, Muliadi; Ramli, Ahmad; Putri, Wanda Muliandira
JoVI:JOURNAL of VOCATIONAL INSTRUCTION Vol 4, No 2 (2025): November
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55754/jov.v4i2.81173

Abstract

Penelitian ini berjudul Rancang Bangun Sistem Kendali Menggunakan Aplikasi Android dan Mikrokontroler ESP32 untuk Mengontrol Palang Portal, Pagar, dan Pintu. Penelitian ini bertujuan merancang sistem kendali berbasis Internet of Things yang memungkinkan pengguna mengoperasikan palang, pagar, dan pintu secara otomatis maupun manual melalui aplikasi Android. Metode pengembangan yang digunakan meliputi perancangan perangkat keras, perancangan aplikasi Android, integrasi Firebase Realtime Database, serta pengujian fungsi sistem. Hasil penelitian menunjukkan bahwa ESP32, Firebase, dan aplikasi Android dapat saling terhubung secara real-time dengan respons yang cepat dan stabil. Sensor PIR bekerja akurat dalam mode otomatis, sementara motor DC dan servo merespons perintah dengan baik tanpa keterlambatan. Penelitian menyimpulkan bahwa sistem yang dibangun layak digunakan dan dapat dikembangkan lebih lanjut untuk kebutuhan smart home.
Co-Authors Muhamad Yusup Muliadi Putri, Wanda Muliandira Sanurdi Sanurdi