E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi

One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of compliance of individual taxpayers. The population of this study is an individual taxpayer registered at the Tax Service Office (KPP) Pratama Denpasar Timur, amounting to 108,902 people. The sampling technique used is incidental sampling which takes 100 samples. Data was collected through the distribution of questionnaires. The analytical method used is Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study indicate that the higher the level of use in the application of e-filing, the higher the level of quality of tax services, and the more firm and fair in the application of tax sanctions, the higher the level of compliance of individual taxpayers. Keywords : E-Filing; Service quality; Tax Sanctions; Individual Taxpayer Compliance.

The sustainability level of rice seed breeding business: individual characteristics and external support aspects

The business sustainability of rice seed breeding in the breeder groups is very important to provide qualified rice seeds, improve the farmer's income and welfare, and become the indicator of the success of the program. The study aimed to analyze the level of sustainability of the rice seed breeding business and the influence of the level of support from the government, private sectors and community leaders on the level of sustainability of the business. Data were collected from 112 farmers in Majalengka from December 2020 to January 2021. The data were analyzed by Partial Least Square (PLS-Path Modeling) using SmartPLS3. The results showed that the sustainability level of the rice seed breeding business in the aspect of production and business profits was included in the high category. Production and profits of rice seed breeding business are higher than consumption rice farming. The level of private support and community leaders have a significant effect on the sustainability level of the rice seed breeding business. The government provides farmer protection programs, but the farmers have not used them optimally. The involvement of community leaders can increase the sustainability of the breeding business in terms of production, market guarantee and business profits.

High order PLS path modeling to evaluate well-being merging traditional and big data: A longitudinal study

We propose using high order partial least squares path modeling (PLS-PM) todefine a synthetic Italian well-being index merging traditional data,represented by the Quality of Life index proposed by “Il Sole 24 Ore”, andinformation provided by big data, represented by a Subjective Well-beingIndex (SWBI) performed extracting moods by Twitter. High order constructs,which allow to define a more abstract higher-level dimension and its moreconcrete lower-order sub-dimensions, have gained wide attention inapplications of PLS-PM, and many contributions in literature proposed theiruse to build composite indicators. The aim of the paper is to underline somecritical issues in the use of these models and to suggest the implementation ofa new spurious repeated indicator approach. Furthermore, following somerecommendations proposed on the use of PLS-PM in longitudinal studies, wecompare the situation in 2016 and 2017.

Faktor-Faktor Dalam Menggunakan E-Money (Gopay) Pada Masyarakat Muslim di Kota Semarang

- This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations

Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019

- This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations

Effect of Customers’ Attitude, Involvement on Purchase Intention: Moderating Effect of Cause Related Marketing Campaigns

The current study considers customers’ attitude, involvement and purchase intention of hotel customers with the moderating impact of cause related marketing campaigns in the context of Bangladesh. Partial Least Square (PLS) path modeling, a variance-based technique of SEM was used in the current study as the study tool. After testing the hypothesis on 305 customers it has been found positive significant influence of both customers’ attitudes and involvement on purchase intention of hotel customers. Moreover, the current study used cause related marketing campaigns as a moderating variable between customers’ attitude and involvement on purchase intention where both the hypothesis found insignificant. Therefore, from the literature review and the findings of the analysis the current study recommends future research to look for the moderating effect of cause related marketing campaigns of other customer perceptions in the link between attitude and involvement on purchase intention.