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All Journal Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Manajemen dan Bisnis
Rachmawati, Arifah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Penggunaan System E-filling untuk Penyampaian Surat Pemberitahuan Wajib Pajak Orang Pribadi Selfiani, Selfiani; Lumbantobing, Sabar Pardamean; Rachmawati, Arifah; Surya, Patricia Kartika
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i1.3972

Abstract

This research aims to investigate the influence of tax sanction and e-filing system utilizing with internet comprehension as moderator variable to taxpayer compliance in conveying the individual notification letter (SPT). Data of this research was collected by using questionnares (primary) given to taxpayers are at KPP Pratama Kebayoran Baru Tiga with simple random sampling method, while the method of data analyzing used deskriptive statistical tests, the quality of data test, normality test, multicoliniearity test and heteroscedastisity test. The method of analysis used multiple regression analysis, in the hypothesis test are multiple coefisien determination test, t test and f test. moderated regression analysis.The result of this research showed that tax sanction does not give the significant influences to taxpayer compliance, While the e-filing system utilizing gives significant influences to taxpayer compliance, so does the internet comprehension strengthens the relationship between the e-filing system utilizing to taxpayer compliance.
Shady Online User Behavior in Marketing: The Interrelations of Management Perspective Rachmawati, Arifah; Selfiani
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.159

Abstract

Online digital systems are driving the growth of economies, but they have also given rise to problematic online user behavior. Online shady practices are a threat to social cohesion, yet they persist and evade legal detection. To promote a healthy and inclusive digital environment, there is a need for further research to understand the interplay between culture, legislation, and online user behavior. This study aims to examine the interrelations between socio-cultural settings, cyber policies, and online user behavior. It explores the effectiveness of current policy measures and posits possible ways for promoting a healthy and inclusive digital environment. The study employs a narrative review of literature to understand the interplay between culture, legislation, and online user behavior. The findings highlight the influence of cultural settings on online user behavior and the interconnectedness of legislation, culture, and online interactions. The emphasis on the need for context-specific approaches and inclusive policymaking methodologies to foster a healthy and inclusive digital environment were the knowledge gaps identified that warrant further research. Understanding the interplay between cultural settings, legislation, and online user behavior provides valuable insights for practitioners and researchers to look more into a culturally sensitive safe digital space.
Co-Authors Lumbantobing, Sabar Pardamean Selfiani Selfiani Selfiani, Selfiani Surya, Patricia Kartika