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All Journal KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) JEA17: Jurnal Ekonomi Akuntansi Al-Adyan: Jurnal Studi Lintas Agama AdBispreneur Asia-Pacific Management and Business Application Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen Kurios SEIKO : Journal of Management & Business Fidei: Jurnal Teologi Sistematika dan Praktika Journal on Education Jurnal Teologi Berita Hidup VISIO DEI: JURNAL TEOLOGI KRISTEN Jurnal Mantik Pengarah: Jurnal Teologi Kristen Integritas: Jurnal Teologi JURNAL LENTERA BISNIS Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) Manna Rafflesia Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL TERUNA BHAKTI Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen SCRIPTA : Jurnal Teologi dan Pelayanan Kontekstual Jurnal Teologi Cultivation Tumou Tou EDULEAD: Journal of Christian Education and Leadership Angelion: Jurnal Teologi dan Pendidikan Kristen Te Deum (Jurnal Teologi dan Pengembangan Pelayanan) SOPHIA: Jurnal Teologi dan Pendidikan Kristen Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah SHAMAYIM: Jurnal Teologi dan Pendidikan Kristiani Jurnal Ilmiah Wahana Pendidikan Jurnal Teologi (JUTEOLOG) Media: Jurnal Filsafat dan Teologi Jurnal Pendidikan Agama Kristen (JUPAK) Jurnal Syntax Fusion : Jurnal Nasional Indonesia Jurnal Simki Economic International Journal of Social Science Transformasi Fondasi Iman Kristen dalam Pelayanan Pastoral di Era Society 5.0 Interdisciplinary Social Studies Jurnal Ekonomi Jurnal Kadesi : Jurnal Teologi dan Pendidikan Agama Kristen Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) KAMASEAN: Jurnal Teologi Kristen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Teologi Kontekstual Indonesia MAGNUM OPUS: Jurnal Teologi dan Kepemimpinan Kristen DA'AT: Jurnal Teologi Kristen Davar: Jurnal Teologi Jurnal Ekonomi Bisnis dan Akuntansi Teokristi: Jurnal Teologi Kontekstual dan Pelayanan Kristiani Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Experimental Student Experiences Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Journal of Management Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) ADM : Jurnal Abdi Dosen dan Mahasiswa GRAFTA: Journal of Christian Religion Education and Biblical Studies
Rolyana Ferinia
Fakultas Ekonomi Universitas Advent Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI Angela Sabatini Lappra; Lenita Waty; Rolyana Ferinia Pintauli
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1305

Abstract

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method.  The results showed that online tax payment has a significant impact on digital literacy (H1 accepted), but does not directly have a significant impact on taxpayer satisfaction (H2 rejected). Digital literacy has a significant impact on taxpayer satisfaction (H3 accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H4 accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Anggi Sinta Dermawan; Rolyana Ferinia; Meidy Lieke Karundeng
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1307

Abstract

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.
Co-Authors A. Hendriks Aby Gayel Adhi Prasetio Adila, Adila Albert Christiawan Alfrits Reky Sambur Alvyn Hendriks Andre Alan Df Napitu Aneska Caesar Simbolon Angela Sabatini Lappra Anggi Sinta Dermawan Arif Indrianta Arif Partono Prasetio Ayuhelfia Maylinda B. D. Nainggolan B.D Nainggolan Barutu, Parsaoran Bernard Maruli Hutabarat Celine Winona Duha Dadan Wahyu Daniel Ataupah Daniel Siswanto Devon Shawa Situmorang Dwi Andrianta Ebenezer, Esmeraldo Ediman Jonson Manurung Edwin Gorat Esmeraldo Ebenezer Feri Dolf Djami Hae Grace Orlyn Sitompul Hanna Hutapea Hasibuan, Remista Hesky A. Wauran Hesky Wauran Hutabarat, Bernard Maruli Hutagalung, Stimpson HUTAGAOL, ALEXS SUDIBYO Jamot Yusevender Bin Manganji Peter Janes Sinaga Janes Sinaga Janes Sinaga Jean Jr., C.Venus Lurekke Jhon Rinendy Jhoni Lagun Siang Jimmy Allen Sakul Judith Tagal Gallena Sinaga Juergen Klinsman Daniel Simanjuntak Juita Lusiana Sinambela Juita Lusiana Sinambela Kingston Pandiangan Laverin Imelda Girsang Lenita Waty Lorina Siregar Sudjiman Marge Ardiangres Beis Marthinus Ismail matthew woran ramlen Max Lucky Tinenti Maxlucky Tinenti Meidy Lieke Karundeng Meidy Tatengkeng Melpin Sihotang Molsen Siburian Monica Presillia Gultom Nainggolan, Bartolomeus Diaz Napitupulu, Tri Yohana Nelly Grasella Simanjuntak Novika Frialestari Harianja Nubatonis, Thimotius Orlando Yudistira Patricia Rosmawati Polman sinaga Putri Paulina N Parhusip Raden Deddy Kurniawan Raden Deddy Kurniawan Rafles P. Sabbat Raja Adams Ratuwalangon, Rocky Richard Jimmy Irawan Rimon Jonas Simanjuntak Rocky Ratuwalangon Rudolf Weindra Sagala Sagala, Rudolf Sandy Hasudungan Tambunan Saul Situmeang Sembiring, Niken Karina Simatupang, Michael Sabato sinaga, janes Sinaga, Japolman Sinambela, Juita Lusiana Sirait, Samuel Lambok Situmeang, Melinda Sharon Stepanuston Pelawi Stimpson Hutagalung Stimson Hutagalung Supendi Supendi Valentine Siagian Vellynda Sharon Theresia William Sitorus Zico Bangkit Pakpahan