The Influence of Digitalization of the Tax System, Social Media, and Hedonism Culture on Tax Compliance

This study examines the influence of digitalization of the tax system, use of social media, and hedonism culture on tax compliance of Generation Z in Indonesia. Generation Z, born between 1996 and 2013, is a generation that grew up with technology and has unique characteristics. A quantitative approach was used by distributing questionnaires to 160 individual taxpayers of Generation Z who have NPWP. Multiple linear regression analysis with IBM SPSS 25 was used to analyze the data. The results showed that digitalization of the tax system positively impacts tax compliance. Ease of access and transparency encourage taxpayers to be more compliant. The use of social media also contributes to increasing tax compliance. Social media is a means of tax information and education, creating awareness about the importance of paying taxes. However, the hedonism culture inherent in Generation Z can be a barrier. The tendency to prioritize pleasure can reduce the motivation to pay taxes

The Influence of Consumer Dissatisfaction and Competitor Advertising Attractiveness on Brand Switching Through Variety Seeking as an Intervening Variable (Study on Realme Smartphone Users in Surabaya)

The use of smartphones has grown rapidly on a global scale. However, the increasing popularity and usage of smartphones have led many consumers to exhibit erratic behavior in brand selection. To better understand this phenomenon, this study examines brand switching behavior and its relationship with factors such as consumer dissatisfaction, competitor advertising attractiveness, and variety seeking. This research aims to (1) analyze the influence of consumer dissatisfaction and competitor advertising attractiveness on variety seeking; (2) analyze the influence of consumer dissatisfaction, competitor advertising attractiveness, and variety seeking on brand switching; and (3) analyze the influence of consumer dissatisfaction and competitor advertising attractiveness on brand switching through variety seeking. A quantitative approach was employed in this study. The population consists of Realme smartphone users in Surabaya who have switched to other brands. A total of 140 respondents were selected using purposive sampling based on the Hair formula. Data were collected through questionnaires. The data were analyzed using the Partial Least Squares (PLS) method with the aid of SmartPLS version 4.1 software. The results of the study indicate that consumer dissatisfaction and competitor advertising attractiveness significantly influence variety seeking. Furthermore, consumer dissatisfaction, competitor advertising attractiveness, and variety seeking significantly influence brand switching. Likewise, consumer dissatisfaction and competitor advertising attractiveness, mediated by variety seeking, significantly influence brand switching

Optimization of the Financial Services Authority (OJK) as a Regulator and Supervisor of Insurance Related to the Issuance of Shipping Insurance Policy Guarantee Regulations to Support Indonesia's Economic Development

This study aims to determine the function of the Financial Services Authority in guiding and supervising insurance companies related to shipping insurance in the insurance legal system in Indonesia, and the effectiveness of the contribution of the Financial Services Authority in contributing to economic development in Indonesia. This research is normative juridical research with a focus on analyzing relevant laws and regulations. The approach includes a statutory approach, a conceptual approach, and a case approach to explain and solve problems. Data is obtained from library research and interviews. The results of this study show that: 1) Friedman's theory identifies OJK's imbalance in insurance law enforcement, prioritizing market players over large entities, with inconsistent policies and suboptimal consumer protection; 2) Raharjo's analysis underscores the necessity of a shipping insurance policy guarantee law to bolster OJK's role. Rawls' theory emphasizes the ignorance of justice. Troubled insurance cases emphasize the need for policy guarantees to alleviate consumer burden and attract investment, though OJK's operational costs from the state budget may tighten supervision. The research conclusion shows the importance of OJK's function for consumers, prompting the need for a shipping insurance policy guarantee law. FSAs in the US, Japan, and Singapore use state budget funds to supervise financial services, with success in all three countries

The Effect of Tax Planning, Profitability, and Leverage on Company Value with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023)

This study aims to analyze the effect of tax planning, profitability, and leverage on firm value with firm size as a moderating variable. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used are secondary data from the company's annual report available on the IDX website. The analysis method applied is multiple linear regression; however, due to heteroscedasticity, handling is carried out using robust regression to ensure more reliable estimation results. The results of this study are expected to provide insight to investors in making investment decisions and to company management to increase company value through tax planning, profitability, and leverage that are managed effectively

The Influence of Direct Marketing and Flash Sales on Impulse Buying on Tiktok Shop Live Streaming

This study aims to analyze the effect of marketing strategies using direct marketing strategies and flash sale promos on online impulse buying behavior in TikTok live streaming. This study also considers the intensity of use of the TikTok application as a moderating variable. This research method uses a survey conducted online by distributing questionnaires to 150 TikTok users in Salatiga City and its surroundings. The results showed that direct marketing and flash sales have a positive effect on online impulse buying. The intensity of use of the TikTok application strengthens this influence. This research contributes to digital marketing theory and provides strategic recommendations for businesses that use TikTok as a marketing channel

The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay

Financial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay) are still a phenomenon in Indonesia, especially in the financial sector. This study aims to determine the effect of audit fees, audit opinions, and KAP size on audit delays in financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data used in this study are secondary data obtained from financial statements and annual reports of financial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique in this study is the purposive sampling method according to predetermined criteria with a population of 104 companies during 2019 - 2023, and obtaining a final sample of 193. The analysis method used is multiple linear regression to test the relationship between independent variables, namely audit fees, audit opinions, and KAP size, to the dependent variable, namely audit delay, using the Statistical program for Social Science (SPSS) version 24. The results of the study indicate that audit fees have a significant negative effect on audit delay. High audit fees allow auditors to provide sufficient resources to complete the audit process on time. Audit opinions also have a negative effect on audit delay. Companies that receive an unqualified opinion tend to complete audit reports faster than companies that receive other opinions. KAP size has a negative effect on audit delay, where Big Four KAPs complete audits faster than non-Big Four KAPs

Factors Affecting MSMEs Taxpayer Compliance

Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to determine the effect of tax rates, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. There are three independent variables tested, namely tax rates, taxpayer awareness, and tax sanctions. While the dependent variable is MSME taxpayer compliance. The sampling method used is a purposive sample with a sample size of 40 MSME taxpayers. This study uses the Partial Least Square analysis technique assisted by the SmartPLS 3.2.9 application. This research method is quantitative, namely looking for primary data with the object of research being MSME taxpayers registered in Sawahan District, Surabaya City. The results of this study indicate that taxpayer awareness and tax sanctions affect MSME taxpayer compliance. While tax rates do not affect MSME taxpayer compliance

Job Satisfaction as a Mediator of Workload and Work Stress on Nurse Performance at RSI PKU Muhammadiyah Tegal

This study aims to examine the effect of workload and work stress on the performance of nurses at RSI PKU Muhammadiyah Tegal, with job satisfaction as a mediating variable. This study uses a quantitative approach, with primary data obtained through a questionnaire using Google Form. The study population included 231 nurses and samples were taken using a purposive sampling technique with the criteria of a minimum work period of 2 years and nurses who work in the inpatient room. The number of respondents who met the criteria was 104 nurses. Data analysis was carried out using the SEM PLS3 method. The results of this study indicate that workload and work stress have a positive effect on nurse performance. workload has also been shown to have a positive impact on job satisfaction levels. However, on the contrary, work stress does not show any effect on job satisfaction. In addition, job satisfaction can act as a mediator in the relationship between workload and work stress on nurse performance

The Impact of Green Human Resource Management Practices on Employee Performance: The Mediating Role of Job Satisfaction Among Employees at PT POS Indonesia Surakarta Branch

Green Human Resource Management (GHRM) or human resource management in the context of sustainability can help an organization create a comfortable, productive, and ethical workplace. The purpose of this study is to analyze the impact of GHRM practices on employee performance, with job satisfaction acting as a mediator. This research employs a quantitative method with an expanded sample size of 150 respondents, including employees from multiple branches of PT Pos Indonesia to enhance generalizability. Data was collected by distributing questionnaires randomly to employees across different branches. The data analysis method used in this study is Partial Least Squares (PLS) with SmartPLS version 3 software. The findings of this study show that GHRM practices have a significant positive effect on job satisfaction. Similarly, job satisfaction has a significant positive effect on employee performance. Job satisfaction fully mediates the effect of GHRM practices on employee performance. Additionally, control variables such as job type, organizational culture, and individual personality traits were considered to ensure a more comprehensive analysis of factors influencing the relationship between GHRM practices, job satisfaction, and employee performance. The results of this study provide practical implications for PT Pos Indonesia, emphasizing the importance of implementing GHRM practices as a core part of their business strategy to enhance job satisfaction and employee performance across different branches and organizational contexts

The Influence of Financial Literacy, Financial Inclusion, and Financial Attitude on the Financial Performance of Depok UMKM Through Financial Management as an Intervening Variable

The purpose of this study was to analyze and obtain empirical evidence of the influence of financial literacy, financial inclusion, and financial attitudes on the financial performance of Depok UMKM through financial management as an intervening variable. The research used a purposive sampling method to select samples for the UMKM (Micro and Medium Enterprises) Depok Region registered with DKUM (Department of Micro Enterprise Cooperatives). The data analysis method used is Structural Equation Modelling-Partial Least Squares (SEM-PLS) on WarpPLS 7.0 application software. The results of this study state that financial literacy has a significant positive direct influence on the financial performance of Depok UMKM, Financial Inclusion has an insignificant positive influence on the financial performance of Depok UMKM, Financial attitudes have an insignificant positive influence on the financial performance of Depok UMKM, Financial literacy has a significant positive direct influence on financial management, financial inclusion has a significant positive direct influence in financial management, the financial attitude has a significant positive direct influence on financial management, financial management has a positive and significant direct influence of financial performance, financial management is able to mediate financial literacy on financial performance, financial management is not able to mediate financial inclusion on financial performance and financial management are able to mediate financial attitudes toward financial performance