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All Journal Jurnal Keuangan dan Perbankan Jurnal Mahasiswa Perpajakan Wacana, Jurnal Sosial dan Humaniora Jurnal VOK@SINDO PROFIT : Jurnal Administrasi Bisnis International Journal of Artificial Intelligence Research Syntax Literate: Jurnal Ilmiah Indonesia Journal Publicuho Pena Justisia: Media Komunikasi dan Kajian Hukum Journal of Mathematics Instruction, Social Research and Opinion Journal Publicuho Journal Research of Social Science, Economics, and Management
Kadarisman Hidayat
Fakultas Ilmu Administrasi, Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Kadarisman Hidayat; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Hefry Johan Ferdhianzah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

Abstract

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.
The Effect of Understanding and Awareness of Taxpayers on Compliance in Paying Rural and Urban Land and Building Tax, with Trust in Government as an Intervening Variable (A Study of PBB-P2 Taxpayers in East Kotawaringin Regency) Ibnu Reza Prasetya; Kadarisman Hidayat; Saparila Worokinasih
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 25 No. 1 (2026): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v25i1.7619

Abstract

The purpose of this study is to examine the effects of taxpayer understanding and taxpayer awareness on compliance in paying Rural and Urban Land and Building Taxes (PBB-P2), as well as to assess the mediating role of trust in the government. This research adopts a quantitative approach using a Likert-scale questionnaire. Data were collected from PBB-P2 taxpayers in East Kotawaringin Regency, with 240 valid responses. The data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that taxpayer understanding has a positive and significant effect on trust in the government, and taxpayer awareness also shows a positive and significant effect on trust. However, both understanding and awareness have a negative and significant effect on tax compliance. These findings reveal a paradox where higher understanding and awareness are associated with lower compliance. Moreover, trust in the government does not significantly influence taxpayer compliance and does not mediate the relationships between understanding or awareness and tax compliance. The study suggests that local governments need to strengthen transparency in tax fund management, improve the quality of tax services, and develop more effective communication strategies that foster both knowledge and behavioral compliance. Enhancing public trust through accountability, better reporting mechanisms, and improved service delivery is essential. Future studies may incorporate additional variables such as fairness perception, service quality, or enforcement mechanisms and extend the research scope for broader insights.
Systematic Literature Review of Research on Service Quality in Business-to-Consumer Markets Diki Dwi K; Kadarisman Hidayat; Anni Rahimah
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 3 (2026): September
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i3.1790

Abstract

Background: In an increasingly aggressive business environment, companies are compelled to deliver optimal service quality as a strategic effort to retain customers. This article aims to analyze the latest developments in service quality research through a Systematic Literature Review (SLR) of 64 relevant articles sourced from the Emerald Insight database between 2016 and 2024. Theoretically, this review is anchored in the SERVQUAL model, which encompasses the dimensions of tangibles, reliability, responsiveness, assurance, and empathy as the primary instruments for measuring customer perceptions and expectations. The analysis shows a significant upward trend in publications over the last decade, with peak productivity in 2023–2024, accounting for 29 articles. By industrial classification, e-service quality and the restaurant industry dominate the literature, with nine publications each. The managerial implications of this study emphasize that investing in service quality improvement is not merely an operational activity but an essential long-term strategy to build customer loyalty and gain a competitive edge in the market.
Co-Authors Aditya, Yahya Mulya Adityaningsih, Evi Choirun Nisa’ Aina, Asri Nur Almaghfi, Lofie Bachtiar Andriani Kusumawati Anni Rahimah Ardiani, Leli Arief Setyawan Devi Nur Cahaya Ningsih Dewi Noor Fatikhah Rokhimakhumullah Diki Dwi K Effendi, Idris Endah Lestari, Savitri Ferdhianzah, Hefry Johan Fikriyah, Aria Gunawan Eko Nurtjahjono, Gunawan Eko Hayati, Putri Rahma Hefry Johan Ferdhianzah Herlinawati, Yunita Husnia, Fitria Nur Husnul Habib, H Muhammad Ibnu Reza Prasetya Kaniskha, Bayu Kholid Mawardi, Mukhammad Langgeng Setyono, Langgeng Lusi Kurnia Muhammad Saifi Muslim, Abd. Qadir Nuralam, Inggang Perwangsa Putra, Oktora Bima Adi Renata, Almira Herna Ridho Rifki Fadillah Rizki Yudhi Dewantara, Rizki Yudhi Sandi, Kemal Saparila Worokinasih Sari, Tiyas Intan Permata Sri Sulasmiyati Yuniadi Mayowan Yusri Abdillah Zayyan, Azzahra Rismarini