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Santoso, Rizky Aji
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation Marfiana, Andri; Santoso, Rizky Aji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.789

Abstract

This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.
Robustness Evaluation of Gaming Performance Against Input Rate Variations in Procedurally Generated Roguelike on Godot Engine: Evaluasi Robustness Performa Game Roguelike terhadap Variasi Input Rate Menggunakan Monkey Testing pada Godot Engine Santoso, Rizky Aji; Rosyid, Harits Ar
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14129

Abstract

General Background: System resilience under high interaction frequency is essential for maintaining real-time game stability. Specific Background: This study evaluates the Dodge and Deflect roguelike game on Godot Engine 4.4.1 using Monkey Testing with controlled input rate variation in a low-end virtual environment. Knowledge Gap: Quantitative analysis of input intensity on engine stability remains limited compared to playability-focused studies. Aims: This study aims to identify performance degradation patterns and critical stability thresholds driven by input rate escalation. Results: A strong negative correlation (r = -0.93) is found between input intensity and system stability, with performance declining from Level 11 to Level 4 under extreme conditions, accompanied by FPS drops and increased freeze events, while memory usage remains stable. Novelty: The study applies controlled Monkey Testing to isolate input rate as the main stress factor in a procedurally generated roguelike setting. Implications: The findings provide an empirical basis for optimizing event handling and defining minimum system requirements. Highlights• Inverse pattern between interaction density and system endurance• Failure threshold identified through reduced progression capability• Processing constraints emerge as dominant limitation under stress KeywordsMonkey Testing; Godot Engine; Input Rate; Performance Degradation; Game Robustness
Co-Authors Harits Ar Rosyid Marfiana, Andri