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Impact of E-Filing and E-Biling on Tax Compliance Behavior
Get PDFThis study aims to analyze the influence of digital tax administration, particularly the
implementation of e-Filing and e-Billing, on taxpayer compliance at the Tax Office (KPP) in the
Gubeng area of Surabaya. The implementation of electronic tax services is expected to enhance
compliance through greater convenience, transparency, and administrative efficiency. This research
employs a quantitative approach, utilizing primary data collected through structured questionnaires
distributed to registered individual and corporate taxpayers. The data were analyzed using multiple
linear regression to examine the impact of e-Filing and e-Billing on taxpayer compliance. The
results indicate that neither e-Filing nor e-Billing has a statistically significant effect on taxpayer
compliance. These findings suggest that other factors—such as tax knowledge, the effectiveness of
law enforcement, or taxpayer attitudes—may play a more dominant role in shaping compliance
behavior
Driving Luxury Purchases: The Impact of Materialism and Money Attitudes on Conspicuous Consumption in Indonesia's Culture
Get PDFBackground: Conspicuous consumption, particularly luxury goods, is becoming increasingly prevalent in Indonesia, driven by materialism and specific money attitudes. Beyond individual desires for power, pleasure, and pride, social pressures to conform and display social status significantly influence consumer behaviour. Understanding the psychological drivers of such behaviour is crucial for shifting societal norms from saving-oriented to spending-oriented behaviour.
Objectives: This study investigates the mediating role of materialism in the relationship between money attitudes, specifically power-prestige, and anxiety, and conspicuous consumption. It aims to examine how materialism shapes luxury consumption behaviours and the psychological and societal factors influencing young Indonesian consumers.
Methodology: Data were collected from 249 participants (ages 18–25, M = 20.40, SD = 2.12) in Surabaya, Indonesia, using a convenience sampling method. Hayes’ Process Model 4 was used to assess materialism's mediating role between money attitudes and conspicuous consumption.
Results: The results indicate that materialism significantly mediates the relationship between money attitudes, particularly power, prestige and anxiety, and conspicuous consumption. Materialistic individuals are more inclined to purchase luxury items to signal wealth and status, driven by personal desires and societal expectations. Parental financial support emerged as a critical factor, with fashion and accessories being the most common luxury purchases.
Conclusion: Materialism is central in explaining how specific money attitudes lead to conspicuous consumption. The desire for social status and personal power, coupled with parental financial assistance, shapes luxury consumption patterns in Indonesia.
Unique Contribution: These findings provide valuable insights into consumer behaviour in emerging markets, highlighting cultural, psychological, and societal influences on purchasing decisions.
Key Recommendation: Promoting financial literacy, fostering prosocial values, and reducing social media exposure can help mitigate conspicuous consumption. Future studies should investigate the long-term effects of materialism and cultural influences on consumption behaviour
Multidimensional Readiness Evaluation of Smart Tourism Destinations: A Natural Language Processing and Thematic Analysis Approach
Get PDFABSTRACT The rapid expansion of the tourism sector, driven by technological progress, has led to smart tourism, improving visitor experiences and streamlining destination administration. In underdeveloped nations, such as Indonesia, destinations often are not adequately prepared to use smart technology, resulting in inefficiencies and unsuccessful projects. Existing models for evaluating tourism progress typically concentrate on specific regions or isolated dimensions, lacking a comprehensive assessment of governance, socioeconomic conditions, and information technology (IT) awareness. This research addresses this gap by introducing a multidimensional framework for evaluating smart tourism readiness based on the Technology-Organization-Environment (TOE) paradigm. The study starts with a thorough review of existing literature using the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) method to find key factors for readiness, and it uses a combination of both qualitative and quantitative research methods. We conducted a quantitative examination using natural language processing (NLP) to cluster the dimensions of the existing evaluation models. In the qualitative phase, two validation processes were conducted. The first process involved expert interviews with stakeholders to validate the dimensions identified in the previous step. In the second validation process, we simplified the information by matching the proposed dimensions with IT governance components from well-known frameworks like COBIT and ITIL 4. This mapping ensures the proposed dimensions are aligned with IT governance components, supporting the effective management of smart technology in smart tourism destinations. The study identifies seven critical readiness dimensions as a key finding: governance, sustainability, online tourism services, smart technology, accessibility, innovation culture, and socioeconomic conditions. The findings contribute to a holistic readiness evaluation framework, offering actionable insights for policymakers and tourism stakeholders to inform strategic planning and policy development. This comprehensive model supports the successful implementation of smart tourism initiatives, addressing the unique challenges of developing countries and fostering long-term sustainability
Seeking Comfort from Online Strangers: An Analysis of ‘Kind Words 2' Gameplay
Get PDFIn an era where digital communication often lacks emotional resonance, the video game ‘Kind Words 2’ emerges as a distinctive platform for anonymous, empathetic exchange. This study investigates how anonymous interactions within the game promote emotional support, comfort, and a sense of companionship among players. Employing a mixed-methods approach—including self-observation, online surveys, and semi-structured interviews—the research uncovers key findings: players consistently report feelings of emotional relief, validation, and reduced loneliness after engaging with the community. The study also reveals that anonymity significantly enhances openness and authenticity in communication, allowing players to share vulnerabilities without fear of judgment. These findings demonstrate the game's potential as a digital tool for fostering mental well-being and community resilience. By highlighting how anonymous digital environments can facilitate meaningful social support, this research contributes to ongoing discussions on the therapeutic potential of video games and their role in addressing emotional needs in online spaces
Psychometric properties of the 18-item Indonesian Mental Toughness Questionnaire using the Rasch model and Machine Learning
Get PDFThe psychometric properties of the Indonesian version of the 18-item Mental Toughness Questionnaire (MTQ-18) remain vague. This study uses the Rasch model to elucidate these properties. In addition, boosting classification was adopted to assess the predictive validity of athletes’ achievement. The sample size comprised 400 athletes. According to the Martin-Loef likelihood-ratio test = 482, p = 1.0 and factor analysis of the Rasch residuals, the questionnaire tends to make unidimensional assumptions. The MADaQ3 = 0.074 shows the overall tendency of local independency across all items, with the majority clustered in moderate to low-level measures. Q11, Q15, and Q18 were clearly identified as showing gender bias, with significant effect sizes. According to the boosting classification, the performance between national vs no achievement (F1= 0.7, AUC= 0.56) and international vs no achievement (F1= 0.62, AUC= 0.58) was flagged as unsatisfactory predictive performance. In conclusion, the abridged questionnaire is not preferable for determining an individual’s future performance or achievement. Future studies are needed to develop a better version that is more unimpeded by gender bias, and to resolve the variability of the items
Studi Meta Analisis: Efektivitas PMR(Progressive Muscle Relaxation) Untuk Meningkatkan Kualitas Tidur Individu
Get PDFKualitas tidur pasien di rumah sakit dapat dengan mudah dipengaruhi dan mengalami gangguan akibat kondisi penyakit yang sedang dihadapi. PMR (progressive muscle relaxation) adalah program terapeutik yang bertujuan untuk menurunkan stres otot, kecemasan, dan menjadikan tidur lebih berkualitas. Penelitian ini bertujuan untuk mengetahui pengaruh PMR berdampak pada kualitas tidur orang yang menjalani perawatan di rumah sakit. Penelitian ini menggunakan metode meta analisis melalui tinjauan pustaka
terhadap 11 artikel penelitian yang sesuai dengan variabel penelitian. Total jumlah peserta dalam penelitian ini adalah 591 orang. Analisis data menghasilkan effect size dengan nilai -1.77 (95%CL = -2.458 sampai -1.074) dan I² (ketidaksesuaian) sebesar 93,4%. Hal ini berarti bahwa PMR memiliki large effect size dalam meningkatkan kualitas tidur. Saran untuk studi lanjutan dapat memusatkan satu pengukuran kualitas tidur dan kesamaan lokasi
penelitian guna meningkatkan keakuratan dan kekonsistenan hasil
Kata Kunci: progressive muscle relaxation, sleep quality, RCT, meta analisis
Abstract
The quality of sleep in hospitalized patients can be easily affected and disrupted by the illness they are experiencing. Progressive Muscle Relaxation (PMR) is a therapeutic program aimed at reducing muscle tension, lowering anxiety levels, and improving sleep quality. This study aims to examine the
effect of PMR on the sleep quality of hospitalized individuals. A meta-analysis method was used, reviewing 11 relevant research articles that aligned with the study variables. The total number of participants across the studies was 591. Data analysis yielded an effect size of -1.77 (95% CI = -2.458 to -1.074) and a heterogeneity (I²) of 93.4%. These results indicate that PMR has a large
effect size in improving sleep quality. Future research is recommended to focus on using a standardized sleep quality measurement and conducting studies in similar settings to enhance the accuracy and consistency of then findings
Analisis Perilaku Konsumen Kopi Keliling Sebagai Gaya Hidup Modern Generasi Muda
No full textThe mobile coffee business is not only seen as a form of innovation in meeting caffeine needs, but also as
an economic empowerment model that supports the growth of MSMEs in Surabaya. This research uses a
combination of qualitative and descriptive case study methods. Data was collected through in-depth
interviews with mobile coffee vendors and distributing questionnaires to consumers, as well as analyzing
documentation from social media related to mobile coffee in Surabaya. The results showed that mobile
coffee is an option for the younger generation who do not have much time to buy coffee. In addition, mobile
coffee also creates economic opportunities for SMEs and enriches the consumption experience through
personal interaction between merchants and consumers. The division of territories and transparency of
public infrastructure are of particular concern to merchants. Based on these findings, the study
recommends the implementation of digital innovations to facilitate ordering and payment, as well as the
diversification of mobile coffee products to maintain appeal amid increasingly fierce competitio
The Instant Gratification Trap: How QRIS Fuels Consumptive Behavior in Surabaya's Young Consumers
No full textBackground:This study explores the impact of QRIS (Quick Response Code Indonesian Standard) on consumptive behavior among Gen Z in Surabaya, Indonesia. Objective:The research examines how QRIS influences impulsive purchasing decisions and self-control, focusing onthe psychological drivers behind spending habits. Method:The study employed a qualitative approach with a realist paradigm; the researchers collected data through open-ended questionnaires, Focus Group Discussions (FGD), and in-depth interviews with 24 respondents, aged 19 to 23 years, who regularly use QRIS. Thematic analysis revealed that QRIS facilitates impulsive buying due to its ease of use, reducing the psychological spending barriers. Social influence and external factors, such as promotions and trends, drive consumptive behavior. A unique finding is the decisive role of peer behavior in shaping QRIS usage. Conclusion:The study suggests that improving financial literacy and self-control is essential to mitigate impulsive spending among Gen Z. Further research could focus on strategies to enhance financial literacy and self-control in digital paymen
Designing a Marketing Strategy for Xiaomi Mobile Phones Based on Market Share Analysis Using Markov Chainin Indonesia
No full textIn this study, a marketing strategy for Xiaomi mobile phones in Indonesia was designed based on market share analysis using the Markov Chain method and SWOT analysis. The mobile phone market is very competitive, so to maintain and increase market share, itis necessary to understand the dynamics of consumer movement between brands. The Markov Chain method is used to model the possibility of customer movement from one brand to another based on historical market share data of several major brands, including Xiaomi, iPhone, Samsung, Oppo, Asus, and Vivo. After the Markov Chain, it is continued with SWOT Analysis and Marketing Strategy Design. Some strategies that Xiaomi can use include creating a user-friendly Xiaomi image, actively advertising and promoting both electronic and non-electronic media, using public figures as brand ambassadors, creating recycling movements, and creating a campaign. This strategy successfully increased consumers' probability of choosing Xiaomi as their main choice