Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.

ANALISISI PERAN MEDIASI KEPUASAN NASABAH PADA HUBUNGAN DIGITAL MARKETING DAN BRAND LOYALTY PADA BANK JATENG CABANG WONOSOBO

Penggunaan teknologi dalam dunia pemasaran telah memberi banyak manfaat positf terhadap tingkat penjualan dan pemasaran produk perusahaan. Kemajuan teknologi menjadikan digitalisasi marketing menjadi solusi pemasaran di era sekarang. Selanjutnya, penelitian ini bertujuan untuk menganalisa implementasi dari penerapan digital marketing yang dilakukan oleh perusahaan untuk mengukur sejauh mana digital marketing dapat meningkatkan kepuasan nasabah sebuah lembaga keuangan dan berdampak terhadap brand loyalty dari perusahaan tersebut. Untuk penelitian ini dilakukan terhadap lembaga keuangan Bank Jateng Cabang Wonosobo dimana dilakukan pengambilan kuesioner berdasarkan dari sampel yang telah ditentukan yaitu nasabah pengguna produk dari Bank Jateng. Metode yang digunakan adalah survey deskriptif dengan metode analisis menggunakan Structural Equation Model (SEM) PLS. Hasil yang diperoleh menunjukkan bahwa implementasi digital marketing pada Bank Jateng Cabang Wonosobo melalui social media marketing, internet banking dan email marketing memberi dampak positif terhadap peningkatan kepuasan nasabah Bank Jateng Cabang Wonosobo dan digital marketing mampu memberi dampak positif terhadap brand loyalty. Dalam penelitian ini juga dapat disimpulkan bahwa secara tidak langsung kepuasan nasabah mampu memediasi hubungan antara digital marketing terhadap brand loyalty Bank Jateng Cabang Wonosobo.

The Impact of Social Media Influencers Raffi Ahmad and Nagita Slavina on Tourism Visit Intentions across Millennials and Zoomers Using a Hierarchical Likelihood Structural Equation Model

Background: In this paper, we examine how social media influencers can influence visit intention, especially in the case of Raffi Ahmad and Nagita Slavina, a top influencer who by 2 September 2021 had reached 21.3 M subscribers on YouTube and 54.9 m followers on Instagram with an engagement rate of 0.42%. The focus of this study is Generation Y or Millennials (born 1981–1996) and Generation Z (born 1997–2012). Design/methodology/approach: Snowball sampling was performed to arrive at a representative group of Millennials. Data analysis was performed using hierarchical likelihood via structural equation modeling. Findings: The study results are helpful for a comprehensive understanding of factors affecting visit intention. Effects of the study results summary, tourists from Generations Y and Z are thriving within the internet of things and the digital age, an era in which information can be accessed via various forms of technology across multiple platforms. Practical implications: We discuss and identify the relative importance of each factor through the use of logistics with variational approximation and structural equation models using hierarchical likelihood. Originality: The technique we use is an integrated and extended version of the structural equation model with hierarchical likelihood estimation and features selection using logistics variational approximation.

Biomedical students’ course preference and links with quality of life and psychological distress

Introduction: This study investigates psychological distress and quality of life (QoL) amongst first year premedical and health science students. The primary aim of this study was to investigate potential differences in QoL and psychological distress between students who sought entry into a medicine programme when compared to those opting for a non-medicine career. Methods: We examined participant responses to measures of QoL, psychological distress, and course preference (medicine or other). A structural equation model was conducted to consider the interrelationships among future course preference, gender, QoL, depression, anxiety and stress. Results: Three hundred and sixty-five students completed the online survey. An a priori conceptual model was developed and then evaluated using a structural equation model. The values obtained for RMSEA (0.027), CFI (0.999), and SRMR (0.016) indicated an excellent model fit. The overall model fit statistic, chi-square (χ2 = 7.626, df=6, p= .267), confirmed a good model fit. Students aiming to enrol in medicine generated higher psychological health and environmental QoL scores compared to their non-medicine oriented peers. In addition, physical QoL and psychological health QoL scores significantly predicted psychological distress measures. Conclusion: The study raises a potential debate regarding placing students with mixed career intentions into the same course and the potential implications this may have on teaching in interprofessional and large student groups in relation to wellbeing, pedagogy, equity, and expenditure. The findings clearly indicated that medical students are not as adversely impacted upon in terms of QoL and psychological distress compared with their non-medical peers.