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The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers Muhammad Rinaldi; Muhammad Harits Zidni Khatib Ramadhani; Melda Aulia Ramadhani; Sitti Rahma Sudirman; Muhamad Amir Ariandi
INJECT (Interdisciplinary Journal of Communication) Vol. 10 No. 1 (2025)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v10i1.4527

Abstract

The digital transformation of tax administration has prompted tax authorities to utilize social media as a tool for education and communication, including platforms such as TikTok. This study aims to examine the effect of perceived information quality on digital tax compliance, with digital tax literacy serving as a mediating variable. Employing a quantitative explanatory approach and purposive sampling technique, data were collected through an online questionnaire distributed to taxpayers who are active TikTok users. The results show that perceived information quality does not have a direct effect on digital tax compliance but has a positive effect on digital tax literacy. Furthermore, digital tax literacy positively influences digital tax compliance and fully mediates the relationship between perceived information quality and digital tax compliance. These findings highlight the crucial role of digital literacy as a prerequisite for the effectiveness of tax communication through social media.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Muhamad Amir Ariandi; Muhammad Rinaldi
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.661

Abstract

This study investigated the influence of customer experience on repurchase intention among TikTok Shop users, with trust acting as a mediating factor. Employing a quantitative approach and an explanatory research design, the study surveyed 100 respondents who had made at least two purchases on the TikTok Shop within the preceding six months. Data were gathered through an online questionnaire using a 5 point Likert scale and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The findings indicate that customer experience exerts a positive and significant effect on trust but does not have a direct impact on repurchase intention. Conversely, trust has a positive and significant effect on repurchase intention, and fully mediates the connection between customer experience and repurchase intention, underscoring the essential role of trust in building customer loyalty on social commerce platforms.
Perceived Ease of Use and Repurchase Intention: The Role of Customer Satisfaction in Mobile Banking Muhamad Amir Ariandi; Renni Mayasari; Yunita Yunita; Aisyah Fajriantini; Rizky Zakariyya Rasyad
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v5i2.7939

Abstract

This study investigates the relationship between perceived ease of use and repurchase intention by considering customer satisfaction as a mediating variable among Livin’ by Mandiri users in Samarinda. The increasing adoption of digital banking has created intense competition, making it essential for banks to improve user experience in order to maintain customer loyalty. A quantitative research approach was applied using a survey method. Data were obtained from 100 respondents through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that perceived ease of use does not directly influence repurchase intention. However, it has a significant positive impact on customer satisfaction, which subsequently affects repurchase intention. In addition, customer satisfaction functions as a full mediator in the relationship between perceived ease of use and repurchase intention. These results indicate that ease of use alone is insufficient to encourage continued usage unless it contributes to a satisfying user experience. Therefore, banks should prioritize enhancing overall user satisfaction alongside system usability to improve customer retention in digital banking services.
Gerakan Bersih Pantai: Kolaborasi Mahasiswa dan Masyarakat dalam Menjaga Kebersihan dan Kelestarian Ekosistem Pesisir di Pantai Panrita Lopi Muhamad Amir Ariandi; Rizky Zakariyya Rasyad; Renni Mayasari; Muhammad Nur Madani; Yunita Yunita
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i2.7981

Abstract

This community service activity aims to enhance public awareness of the importance of maintaining coastal environmental cleanliness through a beach clean-up movement at Panrita Lopi Beach, Muara Badak District. This activity was motivated by the presence of waste scattered along the coastal area, which negatively affects environmental quality, visitor comfort, and the sustainability of the coastal ecosystem. The method applied was a participatory action approach, involving students and local communities directly in environmental education and beach clean-up activities. Data were collected through observation, documentation, and simple interviews to assess initial conditions, implementation processes, and changes after the activity. The results indicate that the beach clean-up movement significantly improved coastal cleanliness, increased community participation, and fostered collective awareness in maintaining environmental sustainability. Furthermore, the improved beach condition contributed positively to visitor comfort and enhanced the potential attractiveness of the area as a local tourism destination. This activity demonstrates that collaboration between students and the community can serve as an effective strategy for preserving coastal ecosystems while supporting the development of sustainable, environmentally based tourism.
Digitalisasi Pencatatan Keuangan melalui Pendampingan Aplikasi Money Tracker pada Toko Hawaii Aisyah Fajriantini; Muhamad Amir Ariandi; Ulfah Nurfadhila; Vilianty Rafida
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i2.8267

Abstract

This community service activity aims to improve financial literacy and the independence of the manager of Toko Hawaii Alat Jahit Samarinda in conducting digital business financial recording. The main problems faced by the partner include irregular and unstructured recording of income and expenses, as well as the potential mixing of personal and business finances. The activity was carried out using a participatory training approach through initial observation, interviews, financial management education, mentoring in the use of Money Tracker, transaction recording practice, and evaluation of the partner’s ability. Changes were measured using a structured observation sheet with indicators covering understanding of financial recording, income recording, expense recording, transaction categorization, separation of personal and business finances, and the ability to read financial summaries. The results show that the partner began to understand the importance of transaction recording as a basis for business control, started to develop the habit of recording income and expenses, and became more aware of the importance of separating business and personal finances. This activity indicates that MSME financial digitalization requires not only an application but also personal mentoring that can align technology with the partner’s habits and needs.