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Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP: Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP Fitri Andriani; Retno Wulandari; Supami Wahyu Setiyowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.3077

Abstract

Abstrak This study aims to obtain evidence and explain the effect of the systematic level of e-Filing and the service of using e-Filing on taxpayer compliance, along with understanding taxpayers as a moderating variable. The level of systematics of e-Filing in this study is the level of ease and difficulty for its users. The service using e-Filing in this research is a service provided by the Direktorat Jenderal Pajak (DJP) to taxpayers through the Primary Tax Service Office (KPP), to be able to report SPT online. Research implemented to Individual Taxpayers (WPOP) registered at KPP Pratama Kepanjen. study This is a quantitative research. The information used is data raw (primary), using a survey method to carry out questionnaires. The technique of obtaining a sample using accidental sampling, obtained as many as 75 people. The data analysis method used path analysis with the help of the SmartPLS 3.0 test tool. Based on the test results, it is concluded that (1) the level of systematic use of e-FiIing has no effect on taxpayer compliance. (2) the service using e-FiIing has a positive and significant impact on taxpayer compliance. (3) understanding taxpayer snot can moderate the effect of the systematic level of use of e-FiIing on taxpayer compliance. (4) understanding of taxpayers moderates the effect of service relations using e-FiIing on taxpayer compliance. Kata Kunci: e-filing, compliance, service, taxpayers, understanding
GAMBARAN PERILAKU MENCARI BANTUAN PSIKOLOGIS PROFESIONAL PADA SAMPEL MAHASISWA INDONESIA DENGAN INDIKASI GANGGUAN MENTAL UMUM Rahmah Saniatuzzulfa; Nurul Hartini; Fitri Andriani
Jurnal Psikohumanika Vol 18 No 1 (2026): Jurnal Psikohumanika
Publisher : Program Studi S1 Psikologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/j.psi.v18i1.2918

Abstract

The purpose of this study was to analyze the behavior of seeking professional psychological help among college students in Indonesia. This study employed a quantitative descriptive method, utilizing a survey that involved 106 respondents. This study used the SRQ-20 instrument to screen for indications of Common Mental Disorders and the AHSQ to explore help-seeking behavior. The results showed that 51 respondents met the criteria for common mental disorders. Most of them were aware that the university offered mental health services (78.4%) and considered these services to be vital (86.2%). However, most of them tried to solve the problem themselves (86.3%) or asked friends for help (82.4%) to solve the problem. Only a few sought professional mental health help (31.3%), as they considered the problem to be simple (59%) or due to cost constraints (41.2%). The factors that encourage students to seek help from professionals are the belief that they will find solutions to their problems from mental health professionals (39.2%) and the need to get help from mental health professionals (37.3%). This study can be used as information to improve the behavior of seeking professional psychological help among students with indications of common mental disorders.