Taxpayer compliance among MSMEs in Indonesia: Moderating role of e-filing on tax authority services, awareness, and tax sanctions

Over the years, the number of organizations investing in CSR activities has increased considerably. This increase is partially attributable to the intention of the organizations to give back to the society to repair and reduce the loss their intentional or unintentional actions might have caused to the environment. The government’s decision to make it mandatory for businesses to invest a small part of their net profit in social welfare activities has also helped nudge the organizations towards CSR activities. However, the question whether this investment influences customers’ intention to purchase the product in any manner remains an unresolved paradox. Limited researches have been conducted in this area to explore and establish the relationship if any between CSR and consumer purchase intention. This research focuses on the five different factors of CSR comprising of loyalty, morality, awareness, behavior and environment, which are identified from the previous literature. With the help of these factors, the authors researched and established the relationship between them and consumer purchase intention. In this descriptive research, the research questionnaire was distributed to 1500 respondents, using convenient sampling method, out of which 319 responses were finally obtained for the analysis purpose. After testing the reliability and validity of the data, the five hypotheses were tested using SEM (Structural Equation Modeling). It was found that all the five hypotheses were supported and thereby acknowledged the significant influence of CSR related activities performed by companies on the consumer purchase intention. The CSR driven morality is emerging to be the most important dimension that appears to influence the consumer purchase intentions. These finding will help decision-makers to formulate their promotion activities in such a manner that it aligns with the value system of the consumers and increase the overall consumer base.

Currently, leadership becomes the concern of studies in public organizations. However, studies on servant leadership and its impact on hospital performance are still limited. This study aims to identify the relationship and impact of servant leadership on organizational performance (hospital). A quantitative approach was used on a sample of 729 healthcare workers at the Undata Regional General Hospital in Palu. The sampling was based on the Slovin formula with an error rate of 5%, thus it involved 258 respondents. Further, the sample was selected using a random proportional sampling technique to represent each field in the hospital. The data were analyzed using descriptive statistics and simple linear regression analysis with hypothesis testing. The results of descriptive analysis on the servant leadership variable showed that the highest mean value is the item stating that leadership in the hospital has a thorough understanding of the organization and its goals. Meanwhile, the lowest is the item stating that leaders sacrifice their interests less to meet the needs of healthcare workers. In the organizational performance variable, the highest mean value is the item that states that healthcare workers can work effectively every working day, while the lowest is the item of patients complaining about healthcare procedures. Furthermore, the results of regression analysis through hypothesis testing showed that servant leadership has a significant effect on organizational performance of hospitals with a strong level of relationships.

This study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires. The sample consisted of 280 small and medium-sized enterprise (SME) taxpayers from Surabaya, Sidoarjo, and Mojokerto, Indonesia, who were interviewed either in person or via online surveys. Multiple linear regression and path analysis were conducted to evaluate the data. The findings reveal that perceived fairness and trust in the government significantly enhance tax morale, which, in turn, positively influences taxpayer compliance. Furthermore, tax morale was found to mediate the relationship between both perceived fairness and government trust with taxpayer compliance, demonstrating the importance of psychological factors in fostering tax adherence. However, the study found that the taxpayer environment and religiosity, when considered as control variables, did not have a significant impact on compliance. This indicates that while personal perceptions and trust are influential, external social factors and religious beliefs are less critical. These insights emphasize that when the issue of equity and trust in government prevails, compliance will increase among SME taxpayers. These findings suggest that by prioritizing taxpayer trust and fairness, policymakers can enhance budget predictability and efficiency in public resource distribution.