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All Journal Atestasi : Jurnal Ilmiah Akuntansi JURNAL SAINS, SOSIAL DAN HUMANIORA
Dzurriyyatil Izzah
Universitas Muhammadiyah Maluku Utara
Economics, Econometrics & Finance Social Sciences

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Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance Sitti Murniati; Fina Diana; Herlina Herlina; Lola Novita; Dzurriyyatil Izzah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.449

Abstract

This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding the Internet Moderating the Effect of E-Filling on Taxpayer Compliance. This research is a quantitative study that uses primary data from questionnaires to collect data. This study's population is Individual Taxpayers registered as E-Filling Taxpayers at KPP South Makassar, with as many as 29,372 taxpayers. The sampling technique used in this study was random sampling. The number of samples used was as many as 100 respondents obtained from the results of the sloven formula. The data in this study will be tested with several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test) classical assumption test consisting of (normality test, heteroskedasticity test, multicollinearity test) and testing of all hypotheses through Moderated Regression Analysis (MRA) analysis, partial test (t test) and determination coefficient test with the help of SPSS software version 25. The results of this study show that E-Filling has a positive and significant effect on Taxpayer Compliance, and Internet Understanding can moderate the influence of E-Filling on Taxpayer Compliance.
Donut Dance Accounting Dzurriyyatil Izzah; Irman Mamulati; Wirawati Abjan
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 1 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i1.2588

Abstract

The donut dance phenomenon has become a global trend, as not just one creator account but dozens of accounts are dancing donuts with varying donut gift requirements. This community usually performs live, with some dancing alone, three or even six people, or in larger groups. This study is a qualitative study with a netnographic approach to understand how the donut dance accounting system implemented by the hosts so that many people are interested in dancing together. The results show that donut dance accounting contains conditions of meaning and value that are not just about money but more about the meaning of cooperation, self-identity, realistic expectations, economic orientation and social responsibility, all of which contain the values of togetherness, assets, existence, prosperity, family economic progress and the benefit of fellow villagers, then the donut dance accounting was formed.
Co-Authors Fina Diana Herlina Herlina Irman Mamulati, Irman Lola Novita Sitti Murniati Wirawati Abjan