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All Journal JUMAN Tools (Jurnal Manajemen Tools) Jurnal Ilmiah Manajemen Kesatuan INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) SOSEK: Jurnal Sosial dan Ekonomi Ilomata International Journal of Management Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Fokus Manajemen JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Management Research and Behavior Journal Journal of International Conference Proceedings International Journal of Economics (IJEC) International Conference on Sciences Development and Technology Jurnal Multidisiplin Sahombu International Journal of Economics, Business and Innovation Research International Journal of Society and Law International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Nurafrina Siregar
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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ANALYSIS OF EDUCATION AND SERVICES ON TAX PAYMENT DECISIONS WITH SOCIAL MEDIA AS AN INTERVENING VARIABLE AT THE LUBUK PAKAM TAX OFFICE Fitri Heldaliani; Nurafrina Siregar; Erwansyah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18526241

Abstract

This study analyzes the effect of tax education and fiscal service quality on tax payment decisions, with social media as an intervening variable, among individual taxpayers in the Lubuk Pakam Tax Office jurisdiction. The background of this research stems from the low score for the statement "paying on time" and inconsistent positive interaction experiences, despite the expansion of digital transformation (e.g., Coretax) and online communication channels. The method used is a quantitative approach with an associative design; a sample of 100 taxpayers (treasurers) was selected using the Slovin formula. Data collection was conducted from July to October 2025 through a Likert questionnaire and analyzed using PLS-SEM (SmartPLS). The results show a significant direct influence: education → decision to pay (β=0.221; p=0.041), service → decision to pay (β=0.214; p=0.018), education → social media (β=0.594; p<0.001), service → social media (β=0.330; p=0.012), and social media → decision to pay (β=0.520; p<0.001). Indirect effects were also significant: education → social media → payment decision (β=0.309; p=0.003) and service → social media → payment decision (β=0.172; p=0.026). The model had high explanatory power (R² social media=0.813; R² payment decision=0.845), confirming the mediating role of social media. Practical implications for the Tax Office: (i) microlearning programs & short content on social media, (ii) responsive omnichannel (chatbot/DM/live chat) that closes with specific calls to action (create a Billing ID, add reminders), and (iii) strengthening the habit of paying H-3 through the "10-25-28" campaign and One-Stop Billing ID at the counter. These findings confirm that improved education and services supported by effective social media can encourage timely tax payment decisions.
ANALYSIS OF DIGITAL PROMOTION AND SCHOOL IMAGE ON STUDENTS' DECISIONS TO CHOOSE A SCHOOL THROUGH INTEREST AS A MEDIATION VARIABLE AT STATE VOCATIONAL SCHOOL 2 PEMATANG SIANTAR Jerriwanto Pontus Regen Sitorus; Husni Muharram Ritonga; Nurafrina Siregar
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18821448

Abstract

The development of information technology in the past five years has significantly impacted the way schools communicate and attract prospective students, with social media, websites, and digital platforms becoming the primary sources of information for parents and students. This study aims to analyze the influence of digital promotion and school image on school choice decisions through interest as a mediating variable at SMK Negeri 2 Pematang Siantar. Digital promotion, which involves a series of marketing activities utilizing digital media, can build closer relationships with audiences and influence school choice decisions. School image, formed through the experiences, information, and achievements displayed, plays a significant role in shaping prospective students' perceptions of the quality of education offered. This study used a quantitative method with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis to test the direct and indirect effects between the variables studied. The results showed that digital promotion had a positive and significant effect on student choice decisions and interest. School image also had a positive effect on interest, although it was not significant on the decision to choose directly. Student interest proved to be a significant mediating variable between digital promotion, school image, and choice decisions. These findings provide important contributions to school communication strategies, particularly in enhancing digital promotion and strengthening the school's image to attract new prospective students.
Implementation Of Digital Marketing On Wardah Consumer Satisfaction In Tiktok Shop (Case Study Of Management Study Program Students, 2021, Panca Budi Development University) Aulia, Luthvia; Pane, Dewi Nurmasari; Siregar, Nurafrina
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11063

Abstract

This study aims to analyze the influence of company size, profitability, free cash flow, and liquidity on debt policies in cosmetics and household goods sub-sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This study uses a quantitative approach with a panel data regression method on 5 companies. The selection of the panel data regression model was carried out through the Chow Test and the Hausman Test, which showed that the Fixed Effect model was the most appropriate model to use. The results of the study show that simultaneously company size, profitability, free cash flow, and liquidity have a significant effect on debt policy. Partially, profitability and liquidity have a negative and significant effect on debt policy, while company size and free cash flow have no significant effect. The value of the determination coefficient showed that 77.15% of the variation in debt policy could be explained by independent variables in the model, while the rest was influenced by other factors outside the study.
Co-Authors , Elfitra Desy Surya , Miftah El Fikri , Nashrudin Setiawan Arlina Nurbaity Lubis Aulia, Luthvia Azizah Novita Beby Karina Fawzeea Sembiring Bunga Widuri Marina Dedy Suranta Sinukaban Dewi Nurmasari Pane Endang Sulistya Rini Endang Sulistya Rini Erwansyah Erwansyah Erwansyah Ferianto, Maidar Fernando Manurung Fitri Heldaliani Hasrul Hasibuan Husni Muharram Ritonga Iqbal Agustia Miransyah Irma Hajira Isnan sarwo prasetyo Jerriwanto Pontus Regen Sitorus Joko Ramadhani Lasma Uli Simangunsong Mesra Mesra B Mesra B Mhd. Rizky Perdana Putra Mifta Elfikri Muamardani Muamardani Muhammad Dharma Tuah Putra Nasution Nur Fatiha Utami Nasution Ocdy Amelia Ridayat Adi Amri Risma Nurhaini Munthe Rizka Maulida Rizka Paramitha daulay Roro Rian Agustin Serina Natasya Pangaribuan Siswahyudianto Slamet Widodo Slamet Widodo Sonia, Preity Soufiana Hayati Sri Rahayu Sri Rindayani Suci Indah Hakiki Suranta Sinukaban, Dedy SUTRISNO Syukur iman ndraha Toto Budiharto toyib daulay Wakhyuni, Emi