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Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak
Siti Nuryanah
; Nurhapsari, Risma
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analy...
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Sustainability Practices in Startups: A Comparative Study Between Developed and Developing Economies
Siti Nuryanah
; Sonya Kusuma Putri
; Auliya Putri
International Journal of Management Science and Entrepreneurship
Vol 1
, No 1
(2024)
This paper examines the adoption of sustainability practices in startups, comparing those in developed and developing economies. With a growing emphasis on sustainable development, startups play a crucial role in driving environmental and social change. The study analyzes the challenges and opportunities faced by startups in both contexts, focusing on resource management, green innovation, and social responsibility initiatives. The findings reveal distinct approaches between the two groups, with...
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