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International Journal of Social Science and Business
Published by Universitas Pendidikan Ganesha
ISSN : 26146533     EISSN : 25496409     DOI : -
Core Subject : Social,
Social Sciences
International Journal of Social Science and Business (IJSSB) is an open access, peer-reviewed and refereed journal published by Universitas Pendidikan Ganesha (Undiksha), Indonesia. The main objective of IJSSB is to provide an intellectual platform for the international scholars. IJSSB aims to promote interdisciplinary studies in Businnes and social science and become the leading journal in Businnes and social science in the world.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 8 No. 3 (2024): August" : 15 Documents clear
The Influence of Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers Ustantini, Sinta; Prihatiningtias, Yeney Widya; Djamhuri, Ali
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81163

Abstract

This study aims to examine the influence of the Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers. The Theory of Planned Behavior is used as the theoretical framework in this research. This study utilizes primary data, and the sample is selected using purposive sampling, resulting in a sample from 150 respondents. The research employs quantitative data analysis with multiple linear regression and moderated regression analysis methods. The results of the study indicate that the Self-Assessment System, Love of Money, and Compliance Costs significantly increase tax evasion, while Tax Knowledge reduces tax evasion. Additionally, the presence of tax incentives has a significant impact on tax evasion behavior among MSMEs. Properly regulated tax incentives can be an effective tool to moderate and reduce tax evasion .
Determinants of Elderly Income in Indonesia During the Covid-19 Pandemic Parinding, Kalvin Albert; Kornelius, Yobert; Ustadi, Muna Norkhairunnisak
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81507

Abstract

This study aimed to determine the factors that influence the income of the elderly during the Covid-19 pandemic. This study uses a quantitative approach with a panel data design. The data used are macro data issued by the Central Statistics Agency in 2019, 2020 and 2021 (Covid-19 pandemic period). The results of the study showed a significant decrease in the average income of the elderly both nationally and in each province during the COVID-19 pandemic in 2019 - 2021. There was a decrease in the average income of the elderly in 2019 - 2020 by 6.92 percent and 7.02 percent in 2020 - 2021. The results of multiple regression analysis using panel data showed that only one variable, the Allocation of elderly working time, had a significant effect on the average income of the elderly in Indonesia. The other three variables that did not have a significant effect were the number of elderly working, education and health of the elderly. During the COVID-19 pandemic, the main problem faced by the elderly is the implementation of social distancing and physical distancing, and the government's policy of Large-Scale Social Restrictions (PSBB) has a direct impact on reducing the Allocation of working time for the elderly, which then has an impact on reducing the income of the elderly.
Analisis Kesesuaian Pengungkapan Aspek Emisi Karbon pada Industri Pertambangan Batubara berdasarkan GRI Standards pada Laporan Keberlanjutan Tahun 2020-2022 Pratama, Peter Lim; Permatasari, Paulina
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.84114

Abstract

Coal mining requires a source of energy to operate its business. The energy sources used can be renewable energy and conventional energy. Conventional energy use can harm the environment and generate emissions. Continuously generated emissions can trigger global warming that can have a negative impact on the environment. One of the precautions Indonesia has taken to mitigate the effects of global warming is to require the Limited Liability Company to publish sustainability reports. Companies in producing sustainability reports can use the Global Reporting Initiative (GRI) standard as one of the sustainability reporting guidelines. The research method used is qualitative descriptive. The data source used is secondary data in the form of sustainability reports that have been published by Limited Liability Company. The sample data used is a coal industry mining sector company listed on the Indonesian Stock Exchange which has issued a sustainability report for 2020-2022. The data processing techniques used are content analysis techniques that are given scoring based on GRI Standard requirements. The results of the emission relevance analysis in the sustainability report of the coal mining industry in 2020-2022 have a percentage: 31,8% in 2020, 43,75% in 2021, and 48% by 2022.
Profiling Model Digitalisasi Administrasi Pajak di Kota Malang: Sanksi, Pemeriksaan, Sosialisasi dan Pelayanan Perpajakan Puspita, Ayu Fury; Pusposari, Devi
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81332

Abstract

Despite various strategies implemented by the Malang City Government to optimize local tax revenue, taxpayer compliance has not improved as anticipated. This study aims to analyze the impact of sanctions, inspections, socialization, and tax services on taxpayer compliance, contributing to the development of a digital tax administration model in Malang City. Utilizing a quantitative approach, data were collected through online questionnaires from 210 taxpayers and analyzed using multiple regression with SPSS software. The results revealed that sanctions, inspections, socialization, and tax services significantly influence taxpayer compliance. These findings suggest that a balanced approach incorporating both strict enforcement measures such as sanctions and inspections, alongside proactive engagement through socialization and improved tax services, can enhance compliance. This integrated strategy is essential for the digitalization of tax administration in Malang, aiming to make the system more efficient and user-friendly, thereby potentially increasing taxpayer compliance.
The Mediating Role of Satisfaction, Image, and Trust in the Impact of Service Quality on Loyalty: Jurnal Melmambessy, Dani; Tuhumena, Ruben
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.82810

Abstract

This study aims to analyze the direct and indirect effects of service quality on loyalty, mediated by satisfaction, image, and trust. It examines the direct and indirect influences of satisfaction on loyalty, as well as the direct and indirect impacts of image on loyalty through trust, and the direct effect of trust on loyalty. This research employs a quantitative approach and is designed using quantitative and descriptive verificative methodologies. Data collection was conducted using a cross-sectional technique. The population of this study consists of all outpatient patients at the regional public hospital (RSUD) Jayapura across 17 clinics, totaling 33,156 individuals aged 17 and above. The sample size was determined using Slovin's method, resulting in 395 participants selected through probability sampling with the technique of proportionate stratified random sampling. Data were analyzed using SEM analysis to test the validity and reliability of the research instruments, confirm the accuracy of the model, and examine the impact of one variable on another. The findings indicate that 1) Service quality, both directly and indirectly through satisfaction, image, and trust, has a positive and significant effect on patient loyalty; 2) Satisfaction, both directly and indirectly through image and trust, has a positive and significant effect on loyalty; 3) Image directly has a positive and significant impact on loyalty, but indirectly through trust, it has a positive but not significant effect on patient loyalty; and 4) Trust directly has a positive and significant impact on patient loyalty.

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