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All Journal Jurnal Ilmiah Ranggagading (JIR) Manajemen Bisnis Kompetensi JIM Pendididikan Bahasa dan Sastra Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Pendidikan MH Thamrin MEDIA BISNIS International Journal of Business, Law, and Education Jurnal Sosial dan Teknologi Jutsi: Jurnal Teknologi dan Sistem Informasi International Journal of Community Service Journal of Mechanical Engineering, Science, and Innovation Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Social and Humanities Studies Inaba of Community Services Journal Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen SENMEA RESPONSIVE LAW JOURNAL
Deni Iskandar
Universitas Pasundan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Pengaruh Literasi Keuangan, Emosi, dan Pembelian Kompulsif Terhadap Kecenderungan Berutang Pengguna Paylater di Bogor Siswanto, Halim Putera; Kalina, Priscilla Patricia; Iskandar, Deni
Jurnal Sosial Teknologi Vol. 5 No. 12 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i12.32541

Abstract

Perkembangan teknologi saat ini mempengaruhi berbagai aspek kehidupan, termasuk ekonomi, dengan berkembangnya sistem pembayaran non tunai yang mulai banyak digunakan oleh masyarakat. Di tengah aktivitas belanja yang marak dilakukan secara digital atau melalui e-commerce, berbagai jenis pembayaran non-tunai ditawarkan untuk menunjang kemudahan dalam bertransaksi, seperti layanan paylater. Kemudahan dalam menggunakan layanan paylater dalam melakukan transaksi tanpa harus mengeluarkan uang secara langsung melainkan menunda pembayaran ke lain waktu dapat membuat seseorang memiliki perilaku kecenderungan untuk berutang. Penelitian ini bertujuan untuk menguji pengaruh Literasi Keuangan, Emosi, dan Pembelian Kompulsif terhadap Kecenderungan Berutang. Sampel pada penelitian ini adalah sebanyak 171 responden yang merupakan Generasi Milenial dan Generasi Z yang berdomisili di Bogor dan pernah menggunakan layanan paylater. Data responden diperoleh melalui penyebaran kuesioner dengan menggunakan teknik purposive sampling. Data yang diperoleh kemudian diolah menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS), dengan aplikasi SmartPLS 4. Hasil penelitian ini menunjukkan bahwa variabel Literasi Keuangan dan Pembelian Kompulsif berpengaruh positif terhadap Kecenderungan Berutang, sedangkan variabel Emosi mempengaruhi Kecenderungan Berutang secara negatif.
Strategi Sosialisasi dan Sanksi Perpajakan sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak: Studi Kualitatif Multi-Tahun Iskandar, Deni
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1939

Abstract

This study critically examines the role of tax socialization strategies and the enforcement of tax sanctions in enhancing taxpayer compliance in Indonesia. Adopting a qualitative research design, the study employs multi-year secondary data covering the period 2015–2024. Data were derived from official reports of the Directorate General of Taxes (DGT), publications from DDTC News and Kontan, as well as relevant empirical studies. The analysis emphasizes trends in annual tax return (SPT) filing compliance, the configuration and intensity of tax socialization initiatives, the typology of sanctions imposed, and the dynamic interrelationship between socialization efforts, sanction enforcement, and compliance behavior. The findings indicate a generally upward trajectory in taxpayer compliance throughout the observation period, notwithstanding fluctuations influenced by macroeconomic conditions and fiscal policy developments. Tax socialization proves more effective when implemented through an integrated framework that synergizes digital dissemination channels, direct outreach programs, and improvements in administrative service quality. Furthermore, administrative penalties, criminal sanctions, and enforced collection measures serve as deterrent mechanisms that reinforce compliant behavior. The interaction between persuasive instruments (socialization) and coercive mechanisms (sanctions) suggests that a comprehensive and integrated policy approach generates more sustainable compliance outcomes than isolated interventions. These findings offer practical implications for the Directorate General of Taxes in formulating adaptive, technology-driven socialization strategies, ensuring consistent and proportional sanction enforcement, and strengthening service quality to promote sustainable taxpayer compliance.
Co-Authors . G, Samsu Adirinekso, Gidion Afif Syarifudin Yahya Agung Sudrajad Agus Sulaeman Ahmad Zamsuri, Ahmad Anggriani, Nani Basri, T. Saiful Calista, Calista Cut Zahratul Baidah, Cut Zahratul Desy Purnama, Eka Dhiani, Yanni Diana Frederica Dicky Eka Desy Purnama Eko Nursalim, Eko Endang Ruswanti Fikri, Maiza Fitria, Arie Herawati Herawati Himawan Sutanto, Himawan Ian Nurpatria Suryawan Ian Nurpatria Suryawan Idang Nurodin Imron Rosyadi Irsyadiah, Nur Judijanto, Loso Kalina, Priscilla Patricia Kristian, Novianus Kurnianto, Daniel Lestari, Endah Dwi M. Yusuf Bahtiar, M. Yusuf Marliani, Lia Marlina, yuli Muhamad Akbar Nurliana Nasution, Nurliana Pradhypta, Ignatius Christian Rahmat Santoso, Rahmat Rudolf Lumban Tobing Rudolf Lumbantobing, Rudolf Rudy C. Tarumingkeng Rum, Ira Adiyati Siswanto, Halim Putera Sofian, Suci Rahmawati Suar, Abi Subagyo, Subagyo Subhayni, Subhayni Sudarmanto, Eko Sunardi Sunardi Tampubolon, Lambok D.R. Tari Rahayu, Tari Tommy Setiawan Ruslim, Tommy Setiawan Ummu Kalsum Utami, Eva Yuniarti Widodo, Agung Mulyo Yanti Budiasih, Yanti Yusri Yusuf