Dede Irawan
Syekh Yusuf Islamic University

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PERAN LINGKUNGAN SOSIAL DALAM KEPATUHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA SERANG Lestari, Ajeng; Ristiyana, Rida; Irawan, Dede
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24223

Abstract

PBB-P2 taxpayer compliance is crucial as it significantly affects regional revenue used for local development. However, PBB-P2 revenue in Serang City is still far below the target. Factors that affect tax compliance include love of money, machiavellianism, nationalism, social environment. This study aims to examine the influence of love of money, machiavellianism, and nationalism with the social environment as a moderating variable on PBB-P2 taxpayer compliance in Taktakan District, Serang City. The use of the social environment as a moderating variable is a novelty of this research, which employs quantitative methods. This study used purposive sampling with 100 individual taxpayers PBB-P2 in Taktakan District, Serang City. Data were collected through a questionnaire and analyzed using SmartPLS 4.0. The results show that love of money and machiavellianism have a negative and significant influence on taxpayer compliance, while nationalism has a positive and significant influence on taxpayer compliance. The moderation test results show that the social environment strengthens the effect of nationalism on taxpayer compliance, but does not moderate the effects of love of money and machiavellianism. The findings strengthen the Theory of Planned Behavior, Attribution Theory which emphasizes that tax behavior is influenced by individual values and character. The social environment proved to be more effective at reinforcing nationalism than suppressing opportunistic impulses. Therefore, increasing compliance is not enough to improve systems and services, but it is necessary to pay attention to aspects of taxpayer behavior. The Serang City Bapenda needs to develop a management strategy to a more comprehensive approach.
An IoT-ML Based Flood Early Warning Prototype for Disaster Risk Mitigation Doni Prastyo; Imam Halim Mursyidin; Dede Irawan
bit-Tech Vol. 8 No. 2 (2025): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v8i2.3269

Abstract

Indonesia frequently faces hydrometeorological disasters, with flooding being one of the most common and damaging. This study examines recurrent inundation in the Ciledug Indah Housing complex, Tangerang, an area highly vulnerable to overflow from the Kali Angke river. To address this persistent issue, the research proposes and evaluates an autonomous, field-ready Flood Early Warning System (FEWS) integrating Internet of Things (IoT) sensing, machine learning, and real-time alert delivery. The system deploys JSN-SR04T ultrasonic and tipping bucket sensors, supported by solar power and dual connectivity (Wi-Fi and GSM), enabling continuous operation despite outages or unstable networks conditions frequently experienced during flood events. Its primary scientific contribution is a practical two-stage hybrid machine learning framework: a Long Short-Term Memory (LSTM) model forecasts short-term river water levels, while a Random Forest (RF) classifier translates those predictions into actionable risk categories—Safe, Alert, or Warning. Separating numerical forecasting from categorical decision-making enhances accuracy, interpretability, and usability compared with single-model approaches. Automated community notification is enabled through Firebase Cloud Messaging (FCM), ensuring rapid dissemination of warnings. Experimental evaluation using 49 days of continuous river level and rainfall data (September 27–November 15) demonstrates strong predictive performance (LSTM RMSE 0.4276 m). The RF classifier achieved 99.0% accuracy; however, this figure must be interpreted cautiously due to dataset imbalance dominated by non-critical conditions and the absence of actual flood events. Overall, the proposed FEWS offers a resilient, scalable, and field-validated solution for flood detection, prediction, and public warning, contributing to more proactive urban disaster mitigation.