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PERAN DUNIA DIGITAL SISTEM INFORMASI MANAJEMEN PEMBELANJAAN ONLINE DAN OFFLINE YANG BEKERJA MELAYANI KONSUMEN Berliana, Eliya; Nurhalizah, Nadila; Wahyuni, Ningsih; Hertati, Lesi; Terttiaavini; Asmawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 1 No. 2 (2021): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.615 KB) | DOI: 10.55047/jscs.v1i2.407

Abstract

The rapid development of the internet has resulted in profound changes that impact people's lives, enabling them to engage in both offline and online shopping. While traditional offline shopping involves physically visiting stores, online shopping offers the convenience of making purchases remotely. In order to explore the advantages and disadvantages of offline and online shopping, a shopping activity was conducted on Friday, October 14, 2022, on Jalan Pelita, where food was purchased both online and offline. The objective was to identify the benefits and drawbacks of each method. The findings of this study reveal that offline and online shopping have their own distinct advantages and disadvantages, allowing individuals to adapt their choices to their specific needs. Online shopping is advantageous when speed and practicality are desired, especially for repeat purchases. On the other hand, offline shopping is preferred by those who value relaxation, enjoy the ambiance of a physical mall, and appreciate the tactile experience of directly interacting with products and food.
Efektivitas Sanksi Bunga dan Denda Pajak Pasca UU Cipta Kerja terhadap Kepatuhan Wajib Pajak Nurhalizah, Nadila; Syafitri, Lili; Munandar, Aris
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7082

Abstract

One way the government can increase prosperity in a country is through taxes. In Indonesia, the tax system has undergone various reforms to increase effectiveness and efficiency in collecting state revenue. Research aims to evaluate the effectiveness of interest sanction and tax penalty policies following the implementation of the Job Creation Law on taxpayer compliance levels at the West Ilir Tax Service Office in Palembang City. The research employs a quantitative descriptive method with data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data was collected through structured questionnaires from 100 registered taxpayers at the West Ilir Tax Service Office using slovin’s formula. The results of this study indicate that the policy of interest and tax penalty sanctions following the enactment of the Job Creation Law has successfully made tax rates more structured and proportional in improving compliance, with the majority of taxpayers (82%) stating that they are more compliant with their tax obligations after the regulatory changes were implemented. Taxpayers perceive these regulations as fairer and more in line with their financial capabilities, which in turn makes them more willing to fulfill their tax obligations.