scholarly journals Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1293-1306
Author(s):  
Rexy Anugerah Pratama ◽  
Erly Mulyani
Keyword(s):  
Service Quality ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Compliance Costs ◽  
Good Compliance ◽  
Negative Effect ◽  
Regression Techniques ◽  
Medium Enterprises ◽  
Positive Effect

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

scholarly journals The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City

2019 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Hani Hanifah ◽  
Ivan Yudianto
Keyword(s):  
Moral Obligation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Corruption Perception ◽  
Medium Enterprises ◽  
Tax Corruption ◽  
Positive Effect ◽  
Micro Enterprises ◽  
Program Version

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research uses taxpayer awareness, moral obligation and quality of tax service as factors. A Questionnaire was used as research instruments in data collection. Respondents were sampled in this research are individuals who run businesses that belong to small and medium micro enterprises. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption have not to effect on taxpayer compliance.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Interdependence of Influence between Risk Management Behavior, MSME Characteristics, and Overconfidence on Business Sustainability (A case study in Indonesia)

2021 ◽  
Author(s):  
Tyoso JALUANTO ◽  
Sukardi SUKARDI ◽  
Eliza DEVITA
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Significant Positive Effect ◽  
Management Behavior ◽  
Business Sustainability ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

More than 50% of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia run their business for reasons of livelihood, while 30% do this since MSMEs are profitable, and may support their living costs. This study aims to determine and analyze the influence of risk management behavior, characteristics of MSMEs through overconfidence on MSME business sustainability, and consequently MSMEs as a source of livelihood. The result of this study indicates that risk management behavior has a significant positive effect on overconfidence, while the characteristics of MSMEs have a significant negative effect on that. In turn, it’s shown that overconfidence had a positive and significant effect on the sustainability of MSMEs. However, the characteristics of MSMEs and risk management behavior had no significant positive effect on the sustainability of MSMEs. These results indicate also that MSME entrepreneurs’ overconfidence plays a major role in managing their business, which could be considered by the local government and/or the central government in determining MSME policies, such as placements to sell which are given and regulated by each local government considering the accessibility of sellers and buyers as well as their safety.

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

Analisis Faktor Pencetus Sisa Hasil Usaha pada Koperasi Sisa Hasil Usaha Se-Kabupaten Jepara

2021 ◽  
Vol 23 (1) ◽  
pp. 9-20
Author(s):  
Kiki Wahyuni ◽  
Aida Nahar
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Literature Study ◽  
Test Analysis ◽  
Variable Volume ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

The purpose of this study is to analyze the factors that trigger SHU in multi-business cooperatives in Jepara. The object of this research is the multi-business cooperative in Jepara district. The method of data collection in this study uses the method of literature study and documentation carried out at the Department of Cooperatives, small and medium enterprises, Manpower and Transmigration, Jepara. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the factors that trigger SHU are the number of members, cooperative assets, business volume, own capital and external capital. The results of the t-test analysis show that the number of members, cooperative assets, own capital and outside capital have a positive effect on SHU, while the variable volume of business has a negative effect on the SHU.

scholarly journals A Study on the Tax Obligations and Perceived Tax Compliance of Small and Medium Enterprises (SMES) in Gia Lam, Hanoi

2021 ◽  
Vol 3 (3) ◽  
pp. 726-731
Author(s):  
Nguyen Thi Huong ◽  
Dao Thi Hoang Anh ◽  
Dang Thi Hai Yen ◽  
Bui Thi Hong Nhung ◽  
Le Thi Thanh Hao
Keyword(s):  
Principal Component Analysis ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Principal Component ◽  
General Information ◽  
Key Factors ◽  
Technology Application ◽  
Medium Enterprises

This study was conducted to examine general information of tax obligations and perceived tax compliance for small and medium enterprises in the district of Gia Lam district. To achieve these objectives, 150 small and medium enterprises were randomly selected and analyzed using descriptive analysis and Principal Component Analysis (PCA). The results show that most of enterprises got difficulties in register, declare and pay taxes, and nearly half of them had submitted taxes lately. Besides, perceived tax compliance of enterprises could be divided into five key factors, including: "Quality of tax services"; "society norms"; "Technology Application"; "Enterprise responsibility "; and "Quality of tax officials". Based on these results, some recommendations could give to the tax authorities in order to improve tax regulations and policies.

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 288
Author(s):  
Gandy Wahyu Maulana Zulma
Keyword(s):  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.

scholarly journals Pengaruh Keunggulan Produk Pembiayaan Murabahah, Rahn Dan Penerapan Nilai-Nilai Islam Dengan Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT BPR Syariah Lantabur Tebuireng Kantor Cabang Gresik

2020 ◽  
Vol 2 (2) ◽  
pp. 93-108
Author(s):  
Guffron Abdul Azis ◽  
Mukhamad Roni ◽  
Taufiq Anshori
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Islamic Values

The objectives of this research were to find the influence of murabahah, rahn financing product superiority and the application of Islamic values ​​with quality of service to customer satisfaction in Islamic banks (PT BPR Syariah Lantabur Tebuireng Cabang Gresik). The approach of this research was quantitative using primary data. The sample in this research were customers of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. With the sampling technique using non-probability sampling, so the authors get a total sample of 75 respondents. Analysis of the data in this research using Smart PLS 2.0 analysis tools. The results showed that Murabahah Financing a significant positive effect on Service Quality. Rahn had a significant positive effect on service quality. Islamic values ​​had a positive and not significant effect on service quality. Service Quality had a significant positive effect on Customer Satisfaction. Murabahah Financing had no significant negative effect on Customer Satisfaction. Rahn had a significant positive significant effect on Customer Satisfaction. Islamic values ​​had an insignificant negative effect on customer satisfaction. From the results of the path test, intervening variables it was service quality proven to be able to mediate the relationship between, Murabahah Financing, Rahn and Islamic Values ​​on customer satisfaction of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. Keywords: Murabahah, Rahn, Islamic Values, Service Quality, Customer Satisfaction.

scholarly journals The Influence of Pay Satisfaction, Job Satisfaction, Competence, and Turnover Intention on the Service Quality of Honorary Employees in the Airport Operational Unit Office of Class III North Kalimantan

2021 ◽  
Vol 17 (1) ◽  
pp. 99-110
Author(s):  
Asnoni Asnoni ◽  
Roby Sambung ◽  
Milwan Milwan
Keyword(s):  
Job Satisfaction ◽  
Service Quality ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Pay Satisfaction ◽  
Class Iii ◽  
Negative Effect ◽  
Positive Effect ◽  
Operational Unit

The study aims to determine the effect of pay satisfaction, employee job satisfaction, and competence on turnover intention and its impact on the service quality of honorary employees. The research method is quantitative research by the survey through questionnaires. The research sample was honorary employees in the Airport Operational Unit Office of Class III Kol. RA. Bessing Malinau, Tanjung Harapan, and Nunukan who have worked for more than 1 (one) year as many as 85 employees. The sampling technique in this study is a proportionate stratified random sampling technique. This research was conducted in September 2019 to February 2020. Data were analyzed using SEM PLS analysis. The results showed that pay satisfaction and job satisfaction had a significant and positive effect on service quality. Pay satisfaction, job satisfaction, and competence had a significant and negative effect on turnover intention. The turnover intention had a significant and negative effect on service quality. Pay satisfaction had a significant and indirect positive effect on service quality through turnover intention. Job satisfaction and competence did not have a significant indirect effect on service quality through turnover intention. Evaluation of employee satisfaction and competence in the organization is important to be carried out regularly. The most important thing is that this research will contribute to the body of knowledge,  especially in human resource management science.

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