This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

This research aims to analyze the influence of transformational leadership style and organizational culture on employee performance and examine the role of organizational commitment in mediating the impact of transformational leadership style and organizational culture on employee performance. The method used is quantitative with Structural Equation Model-Partial Least Square (SEM-PLS) analysis using the SmartPLS 4.1.0.9 program for data processing. The respondents in this research consisted of 139 employees, and the sampling technique was simple random sampling. The results of this study indicate that transformational leadership style does not significantly affect employee performance. Organizational culture and organizational commitment have a significant effect on employee performance. Organizational commitment can mediate the influence of transformational leadership style and organizational culture on employee performance.

The development of financial technology has driven the emergence of various innovations in payment systems, one of which is the paylater service or "buy now, pay later." This service has been widely adopted by marketplace platforms to enhance consumer convenience. This literature review aims to analyze the impact of paylater services on the increase in consumerist behavior among marketplace users. The method used in this study is a Systematic Literature Review (SLR) of journal papers published from 2022 to 2025. Based on the review of various studies, it was found that easy access, quick approval processes, and minimal psychological barriers in making purchases contribute to increased frequency and transaction value among consumers. This review concludes that paylater services tend to encourage consumerist behavior, particularly among the younger generation who actively use digital platforms. The study recommends the need for digital financial literacy so that users can make wiser use of these services.

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.

Penelitian ini menggunakan metode kuantitatif deskriptif untuk mengeksplorasi bagaimana kunjungan wisatawan berkontribusi terhadap pendapatan pajak hotel, dengan mempertimbangkan kepatuhan pajak sebagai faktor yang dapat memperkuat hubungan tersebut. Data yang dianalisis mencakup jumlah wisatawan serta penerimaan pajak hotel di Kota Yogyakarta. Pengujian dilakukan dengan analisis regresi moderasi dan uji statistik klasik. Temuan penelitian mengindikasikan bahwa kepatuhan pajak memiliki peran signifikan dalam memperkuat hubungan antara jumlah kunjungan wisatawan dan pendapatan pajak hotel, dengan peningkatan sebesar 58,3% (? = 0,764). Namun, jumlah surat teguran pajak sebagai indikator ketidakpatuhan berpengaruh negatif signifikan (? = -0,512), dengan setiap tambahan satu surat teguran dikaitkan dengan penurunan penerimaan pajak sebesar Rp67.485.288,8. Oleh karena itu, perlu ada peningkatan kepatuhan pajak di industri perhotelan untuk memaksimalkan penerimaan daerah.

The reason for this study was to determine the impact of brand image, product quality, and promotion on purchasing decisions of Pizza Hut consumers. The population is Pizza Hut customers, with a sample of 150 respondents taken using non-probability sampling techniques with purposive sampling method. PLS was used as an analytical tool in this study. This study shows that brand image has a positive, but insignificant, impact on purchasing decisions of Pizza Hut consumers. On the other hand, product quality has a positive and significant impact on purchasing decisions of Pizza Hut consumers. In addition, promotion also has a positive and significant impact on purchasing decisions of Pizza Hut consumers.

The aim of this research is to analyze the influence of service quality, brand trust and advertising on purchasing decisions for Maxim transportation services in Batam City. This research uses descriptive research with quantitative methods and the sample used is 385 respondents who have purchased Maxim transportation services. research This was analyzed using SPSS version 25 software. The partial test results from this research show that the independent variables, namely service quality, brand trust and advertising, have a positive and significant influence on purchasing decisions for Maxim Transportation Services in Batam City.

This study aims to analyze the superiority of Pegadaian products in competition between Branch Service Units (UPC) using the Competitive Profile Matrix (CPM) technique at UPC Karanglewas and UPC Alun-Alun Purwokerto. The approach used is descriptive qualitative through case studies, with data collection through in-depth interviews, observation, and documentation. CPM analysis is carried out by identifying key success factors such as service quality, product variety, price, promotion, ease of access, company reputation, and digital product innovation. The results of the study show that UPC Karanglewas has a stronger competitive position with a CPM score of 3.65 compared to UPC Alun-Alun Purwokerto which obtained a score of 3.25. The main advantages of UPC Karanglewas lie in a more complete product variety, ease of access, and digital innovation, while UPC Alun-Alun Purwokerto excels in promotion. This study recommends that each UPC strengthen product differentiation, increase digital service innovation, and optimize promotional strategies to strengthen competitiveness in the national pawn.
 

This study aims to identify the challenges encountered in the collection of PBJT (Tax on Services for Hotel, Food, and/or Beverages) and to examine the efforts made by the Regional Financial and Asset Management Agency (BPKAD) to optimize tax collection. The researcher employed data triangulation as an analytical method to process both primary and secondary data obtained through interviews and observations. The findings indicate that challenges arise from both taxpayers and internal factors within BPKAD Yogyakarta City. Challenges on the taxpayers' side involve issues such as incomplete taxpayer data, low compliance, and limited financial capacity. Internal obstacles within BPKAD include limited tax collection personnel, lack of integration in the taxation information system, the ineffectiveness of forced collection letters, weak administrative sanctions, and negative perceptions of tax relief or amnesty policies. The efforts made to address these issues include direct engagement through the Regional Tax Week initiative, enhanced inter-agency cooperation, ongoing public outreach, service innovation in tax payments, integration of internal data systems, enforcement actions against non-compliant taxpayers, implementation of administrative sanctions, and the development of digital-based tax collection technology.

This study aims to determine the effect of teacher certification on teacher pedagogical competence (PAUD) in Karangawen District, Demak Regency. Teacher certification is expected to improve pedagogical competence, which includes understanding and implementing effective teaching methods for early childhood. This study uses a quantitative approach with a survey method with the population of this study being PAUD teachers who have been certified in Karangawen District, Demak Regency. The samples were taken from 30 PAUD teachers who had been certified in Karangawen District, Demak Regency, with a systematic nonprobability sampling. The data analysis technique used a simple linear regression test with a hypothesis test using the t-test, the coefficient of determination (R-Square). The results of the reliability test were 0.745. The data analysis used was the normality test using the Kolmogorov-Smirnov method with a significance value of 0.200> 0.05. Based on the simple linear regression test, it shows a significance value of 0.000, which is smaller than the probability value of 0.05. Thus, it can be concluded that hypothesis Ha stating that there is an influence of teacher certification on the pedagogical competence of PAUD teachers is accepted, and hypothesis Ho is rejected. The results of the R Square value of 0.998 or 99.8%, show that teacher certification has a significant effect on the pedagogical competence of PAUD teachers