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TAX AUDIT AND TAXPAYER COMPLIANCE Loso Judijanto; S Pentanurbowo; Erwin; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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Abstract

Tax audits alone may not be effective enough in encouraging tax compliance without being supported by thorough tax education and the use of technology in the tax system. The research method used is the literature research method. The results show that tax audit has a deterrent effect on tax avoidance, but its effectiveness increases significantly when accompanied by tax education that provides knowledge and forms a positive attitude towards taxes. In addition, the integration of technology in the tax administration process makes it easier for taxpayers to fulfill their obligations, improving tax compliance through increased efficiency and transparency. Thus, success in improving tax compliance requires a combination of fair and consistent enforcement of regulations, informative and awareness-building education initiatives, and the development of a supportive technological infrastructure. The implications of these findings provide guidance for tax policy makers to design more effective strategies to improve tax compliance in the future.
TRANSFORMATIONAL LEADERSHIP IN IMPROVING PUBLIC ORGANISATION PERFORMANCE Erwin Erwin; Melyana R Pugu; Amândio de Araújo Sarmento; Al-Amin; Mohd Syahrin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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Transformational leadership is a leadership style in which the leader inspires and motivates employees to exceed their expectations by creating a compelling long-term vision, promoting innovation, and embedding ethical values and integrity in the organisation's culture. In this leadership, leaders focus on the personal development of employees, empowering them to take initiative and think creatively, with the ultimate goal of improving organisational performance and adaptability in the face of challenges and change. The research method used is literature research method. The results of the literature analysis show that transformational leadership has various positive impacts on the performance of public organisations. First, transformational leaders are able to increase employee motivation and commitment through inspiring communication and providing positive feedback, which has an impact on increasing productivity and job satisfaction. Second, transformational leadership contributes to the development of a strong organisational culture, prioritising ethical values and integrity, which is important in improving accountability and transparency in the public sector. Third, transformational leaders make organisations more adaptive and responsive to change by empowering employees to think creatively and proactively.
APPLICATION OF MACHINE LEARNING IN COMPUTING: CASE STUDIES AND CHALLENGES Nukman; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 5 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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The application of machine learning in computing has become one of the most significant developments in modern technology. This study examines a range of use cases from various sectors, including healthcare, finance and transport, which demonstrate how machine learning can improve the efficiency, accuracy and capabilities of computer systems. Through case study analysis, it is shown that machine learning is capable of automating complex tasks and providing deep insights. However, the implementation of this technology also faces a number of challenges, such as the need for high-quality data, model interpretability issues, and high computational costs. Furthermore, there are ethical and legal issues to be considered, especially in relation to privacy and potential bias in the models. This research highlights the importance of a careful approach and appropriate strategies to overcome these barriers, in order to fully utilise the potential of machine learning while minimising the risks involved.
ARTIFICIAL INTELLIGENCE AND AUTOMATION: A LITERATURE REVIEW ON BUSINESS ADAPTATION AND RESILIENCE Loso Judijanto; Alim Hardiansyah; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 6 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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The use of artificial intelligence (AI) and automation in the business world has become a major focus in the literature addressing business adaptation and resilience. This study reviews the literature to explore how AI and automation technologies can be applied to improve operational efficiency, respond quickly to market changes, and manage supply chains and human resources more effectively. The results of this study show that AI and automation can not only optimise business processes by reducing costs and human error, but can also improve a company's ability to anticipate and cope with disruptions and crisis situations. As such, the integration of AI and automation gives companies a significant competitive advantage, enabling better adaptation to changing business environments and improving overall resilience.
COMMUNICATION DYNAMICS THROUGH INSTANT MESSAGING APPLICATIONS: A LITERATURE ANALYSIS OF THE TELEGRAM AND WHATSAPP PLATFORMS Indah Sulistiani; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 6 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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This research analyses the dynamics of communication through instant messaging applications, with a particular focus on two popular platforms, Telegram and WhatsApp. Through a comprehensive literature review, it is found that Telegram and WhatsApp have unique characteristics that influence users' communication patterns. Telegram is known for its flexibility in managing large groups and advanced feature integration, while WhatsApp is recognised for its strong end-to-end encryption and user-friendly interface. These differences make the choice between the two platforms dependent on specific usage needs-Telegram is more suitable for complex group communications, while WhatsApp is ideal for personalised interactions with a high priority on privacy. The conclusions of this study help in understanding the advantages and disadvantages of each app and provide guidance in choosing the right communication platform according to user needs.
EVOLUTION OF ARTIFICIAL INTELLIGENCE TECHNOLOGY IN MODERN COMPUTING: AN ANALYSIS OF RECENT RESEARCH Agus Fawait; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 7 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
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This research explores the evolution of artificial intelligence (AI) technology in the context of modern computing, focusing on analysing a range of recent research. AI has undergone significant development, with key advances in machine learning, deep learning, and natural language processing that have increased its analytical and computational capacity. The review notes how AI has been widely adopted in various industries, including healthcare, automotive, finance, and manufacturing, bringing significant improvements in productivity and decision-making. However, the research also highlighted emerging challenges, such as ethical issues, data privacy, and algorithmic biases, that need serious attention. In conclusion, while AI in modern computing shows promising progress, continuous research and innovation are needed to overcome these challenges to realise AI's full potential.
CHARACTER EDUCATION FROM AN EARLY AGE: FAMILY STRATEGIES IN DEVELOPING POSITIVE VALUES Yuarini Wahyu Pertiwi; Miranu Triantoro; Dina Indriyani; Al-Amin
International Journal of Teaching and Learning Vol. 3 No. 4 (2025): APRIL
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This research aims to investigate the strategies families use to develop positive values in children from an early age. This study uses a literature review where references are taken in accordance with the research context. The results showed that effective communication acts as a foundation that allows families to convey positive values, discuss the consequences of certain behaviors, and resolve value conflicts. Positive behavioral examples shown by parents were found to be the most influential factor, with children tending to imitate the behaviors they observed from their parents. Strategies of assigning responsibility and rewarding effort also contributed significantly to children's motivation to embrace positive values and apply them in their lives. Children who were given responsibility with positive support from their parents showed increased independence, confidence and willingness to contribute to their environment.
CHARACTER EDUCATION AND CHILDREN'S MORAL DEVELOPMENT: A LITERATURE REVIEW Marzuki Marzuki; Al-Amin
International Journal of Teaching and Learning Vol. 3 No. 5 (2025): MAY
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This research reviews the literature related to character education and moral development in children, with the aim of understanding how moral values can be effectively transferred through formal and informal education. The study identified effective methods in character education, such as the use of moral stories, interactive discussions, and real-life examples from adults. Findings from various studies show that character education that is consistently implemented in the school curriculum has a significant positive impact on children's moral development, as seen in their daily behaviour and their ability to make ethical decisions. This study recommends closer collaboration between schools and families and the establishment of policies that support the integration of character education in the formal education system. Thus, character education can contribute to the formation of a generation that upholds moral and ethical values.
EDUCATION AS A MEANS OF SOCIAL MOBILITY: OPPORTUNITY OR OBSTACLE? Loso Judijanto; Al-Amin
International Journal of Teaching and Learning Vol. 3 No. 5 (2025): MAY
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Abstract

Education has long been recognised as a key means of achieving social mobility, where it can act as a tool that provides opportunities or makes it difficult for individuals to move up in the social strata. This study uses the literature method. The results show that education can provide insights, skills and certifications that enable individuals to obtain better jobs and improve their socio-economic status. Education is also recognised as a factor that helps spread progressive ideas, which contributes to overall social development. However, along with these positive impacts, education also has an ambivalent role. In many cases, unequal and exclusive education systems have hindered social mobility, especially for individuals from marginalised groups. Issues such as high tuition fees, curricula that do not match market needs, and discrimination in education are significant barriers. Thus, to achieve the full potential of education as a tool for social mobility, policies must be designed in such a way that they overcome such barriers and provide equitable access to quality education for all members of society.
EDUCATIONAL TRANSFORMATION: STRENGTHENING THE FOUNDATION OF DIGITAL INTELLIGENCE IN THE EDUCATION SYSTEM Hosaini Hosaini; Robert Tetikay; Sulaiman; Al-Amin
International Journal of Teaching and Learning Vol. 3 No. 5 (2025): MAY
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Abstract

Digital transformation has touched almost every aspect of life, including the education sector. The implementation of digital technology in learning opens up new opportunities to create a more adaptive and inclusive educational environment. This study aims to explore the impact of digital transformation on education, focusing on accessibility, personalization of learning, and skills development for the 21st century. The research method used in this study is the literature research method. The results show that access to education is significantly improved by digital learning resources, especially for individuals in remote areas and those facing economic barriers. Personalization of learning through data analytics and AI shows improvement in learning motivation and retention of material, resulting in more effective learning outputs. Furthermore, the introduction to digital technologies in the learning process has prepared students with skills essential for success in the modern workplace, including virtual collaboration, critical thinking, and problem-solving.
Co-Authors Ach. Shobri Achmad Fathoni Agung Cucu Purnawirawan Agus Fawait Agus Hidayat Albert Yansen Alim Hardiansyah Amândio de Araújo Sarmento Amândio de Araújo Sarmento Ari Purwanti Arif Nugraha Kurniadi Arifatul Hasanah Awaluddin Awaluddin Azwar Rahmat Ben Brahim S. B. Benediktus Rolando Bikah Kusti Noviani Chamidatur Rohmah CYNTHIA PETRA HAUMAHU Cynthia Petra Haumahu Deasy Sandya Dina Indriyani Dwi Apriyanti Kumalasari Dwi Koerniawati Eka Mustika Sari Eka Sartika Eliagus Telaumbanua Endang Wahyuni Engelbertus Kukuh Widijatmoko Erik Saut Hatoguan Hutahaean Erna Widyasari Erwin Erwin Erwin Eyad Saleh Bani-Domi Farida Asy'ari Farida Hanum Fauziah Nur Hutauruk Fenni Yufantria Fien Pongpalilu Firdausih Firdausih Fitri Nur Hidayat Hadenan Towpek Hartati Maango Hasdiana Henny Noviany Hosaini Hosaini Hosaini Ika Dewi Sartika Saimima Ika Dewi Sartika Saimima Ika Zakiah Irda Suriani Iwan Ridwan Iwan Setiawan Kurnia Budhy Scorita Kusmawaty Matara Lina Affifatusholihah Loso Judijanto Lucky Mahesa Yahya M. Amin Fatulloh Maemunah Maemunah Maemunah Mahidin Fahmie Marzaniatun Marzuki Maulana Arafat Lubis Melyana R Pugu Mercy Reinette Handayani Mantur Miranu Triantoro Moh. Yamin Darsyah Mohamad Khairi Bin Haji Othman Mohammad Ahmad Bani Amer Mohd Syahrin Mokhamad Eldon Mudzakir Mudzakir Mudzakir Muh. Rezky Naim Muhammad Gazali Rahman Muhammad Mahfud Muhammad Masykur Abdillah Muhammad Syafri Munawir Najamuddin Petta Solong Nashran Azizan Nina Triolita Noneng Nurhayani Noorsidi Aizuddin Mat Noor Nopianti, Rina Novianty Djafri Nukman Nukman Nuraedah Nurul Lail Rosyidatul Mu'ammaroh Olivia Tahalele Pertiwi, Yuarini Wahyu Rachmadi Indra Praja Rafika Nisa Rafika Nisa Raharjo , Novianto Puji Rina Wijayanti Risqah Amaliah Kasman Rita Hayati Rita Hayati Rizki Fauzi Romadhon Rulyjanto Podungge S Pentanurbowo Salma Rozana Sangrila Puspita Dewi Setyo Gunawan Sherly Etika Sari Shidqiyah Sidderatul Akbar Sigit Sugiardi Sigit Sugiardi Sinta Aprianti St. Rahmah Sufia Widi Kasetyaningsih Suhana Sarkawi Sulaiman Sulaiman Sulistiani, Indah Sunanto Sunanto Sunanto Sunanto, Erna Handayani Supian Sutama Suwandi, Prastika Tjeng Syarifuddin Taufik Udango Tetikay, Robert Theriana, Ana Triyono, Bambang Ulin Naini Upus Piatun Khodijah Widjanarko Wigianto Budiawan Wilda Rizkiyahnur Nasution Wilda Rizkiyahnur Nasution Yogi Nurfauzi Yusnelli Yusnelli Zainuddin Zainuddin Zeni Zainal Muis