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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Bisnis Ekonomi
Ramadhani, Nadira
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh Modernisasi Administrasi Perpajakan, Pengetahuan, Pemahaman, Kesadaran, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Ramadhani, Nadira; Septi Handayani, Wuri
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2392

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Modernisasi Administrasi Perpajakan, Pengetahuan, Pemahaman, Kesadaran dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Penelitian ini menggunakan data primer. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 100 responden yang merupakan Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Pasar Minggu dengan menggunakan metode Simple Random Sampling. Penelitian ini menggunakan teknik analisis regresi linier berganda dan menggunakan alat bantu uji statistik SmartPLS V.3.2.9 dan Microsoft Excel 2019. Hasil penelitian membuktikan bahwa modernisasi administrasi perpajakan, pengetahuan, pemahaman, kesadaran dan sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak.
The Role of Motivation and Organizational Behavior in Managerial Decision-Making: Rationality or Behavioral Influence? A Behavioral Accounting Perspective Putri, Lovanka Salsabila Aulia; Ramadhani, Nadira; Farhan, Muhammad; Yuniarti, Emylia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8227

Abstract

Managerial decisions in accounting practice often deviate from the assumptions of pure rationality due to the influence of psychological and organizational factors. In practice, managers do not always make decisions solely based on logical calculations and financial information, but are also affected by motivation, cognitive biases, emotions, organizational culture, reward systems, and social pressures within the workplace. This study aims to analyze the role of motivation and organizational behavior in managerial decision-making from a behavioral accounting perspective, particularly in explaining the tension between rationality and behavioral influence in organizational settings. The research employs a Systematic Literature Review (SLR) method using the PRISMA framework by qualitatively reviewing accredited articles indexed in Scopus, SINTA, and Google Scholar from 2020–2026. The findings indicate that managerial decision-making is strongly influenced by intrinsic and extrinsic motivation, bounded rationality, emotional conditions, and organizational dynamics such as corporate culture, leadership patterns, and team interactions. These behavioral factors significantly shape how accounting information is interpreted and used in decision-making processes. The study concludes that behavioral accounting provides a more comprehensive framework for understanding managerial decisions by integrating psychological and organizational dimensions into accounting practices and professional judgment, particularly in increasingly dynamic, uncertain, and technology-driven modern organizational and business environments across various industrial sectors.
Co-Authors Muhammad Farhan Putri, Lovanka Salsabila Aulia Septi Handayani, Wuri Yuniarti, Emylia