CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don't have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik.
{"title":"Analysis of Planning System Digitalization of Non Cash Sales of Electric Equipment Companies (Case Study in CV. Sinar Elektronik)","authors":"Widiar Onny Kurniawan, N. Kirana","doi":"10.33005/ebgc.v5i1.208","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.208","url":null,"abstract":"\u0000 \u0000 \u0000CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don't have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127103784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyst the Financial Crime in the Perspective of Criminal Law. This study used a survey method and Employees at the Regional Government of the Aru Islands District as the research subject. Data collection techniques used were interview and observations techniques. The data obtained were analysed using qualitative descriptive analysis techniques. The results of this research is that financial crimes often occur within the scope of local government. This is due to a weak internal control system from the leadership on employee performance.
{"title":"Financial Crime In The Perspective of Criminal Law","authors":"Johan Pieter Elia Rumangun, Luciana Borolla","doi":"10.33005/ebgc.v5i1.209","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.209","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000This study aims to analyst the Financial Crime in the Perspective of Criminal Law. This study used a survey method and Employees at the Regional Government of the Aru Islands District as the research subject. Data collection techniques used were interview and observations techniques. The data obtained were analysed using qualitative descriptive analysis techniques. The results of this research is that financial crimes often occur within the scope of local government. This is due to a weak internal control system from the leadership on employee performance. \u0000 \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123685975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial distress is a condition where the company faces financial difficulties. Financial distress has a close relationship with bankruptcy in a company because financial distress is the stage where the company's financial condition has decreased before the bankruptcy. The purpose of this study was to find out empirical evidence about the effect of firm size, leverage, sales growth and operating capacity on financial distress. The population of this study is Real Estate and Property Companies Listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study is 100 companies that have been selected by the purposive sampling method. The analysis method uses multiple linear regression analysis techniques. The results show that leverage has an effect on Financial Distress while Company Size, Sales Growth and Operating Capacity have no effect on financial distress.
{"title":"Influence of Company Size, Leverage, Sales Growth and Operating Capacity on Financial Distress","authors":"W. Utama, Erma Setiawati","doi":"10.33005/ebgc.v5i1.211","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.211","url":null,"abstract":"\u0000 \u0000 \u0000Financial distress is a condition where the company faces financial difficulties. Financial distress has a close relationship with bankruptcy in a company because financial distress is the stage where the company's financial condition has decreased before the bankruptcy. The purpose of this study was to find out empirical evidence about the effect of firm size, leverage, sales growth and operating capacity on financial distress. The population of this study is Real Estate and Property Companies Listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study is 100 companies that have been selected by the purposive sampling method. The analysis method uses multiple linear regression analysis techniques. The results show that leverage has an effect on Financial Distress while Company Size, Sales Growth and Operating Capacity have no effect on financial distress. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129956495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
W. Izaak, Theodora Cicelia Khristi, Nuruni Ika Kusumawardhani
This article aims to determine the function and role of digital MSMEs stands for Micro or Small-Medium Enterprises using TOE exploration during the Covid-19 pandemic. The Covid-19 pandemic has made the majority of the economic sector, especially MSMEs, decline. The majority of MSMEs actors cannot develop and many ended up in bankruptcy. This is what makes MSMEs business actors change the function and role of digital MSMEs during the COVID-19 pandemic with a sales strategy through a digitalization scheme. The digitization scheme is by utilizing a market place (intermediary) and using social media as a marketing technique. In addition, digital MSMEs actors must be able to synergize with consumers in marketing products and services. Thus the digital MSMEs development scheme can be an alternative to save business actors in the midst of the Covid-19 pandemic. This article uses the literature study method by elaborating various literatures on the development of digital MSMEs. This article argues that the development of digital MSMEs has become an alternative to saving as well as developing the functions and roles of digital MSMEs during the COVID-19 pandemic.
{"title":"Social Media Marketing and TOE Framework Exploration in Digital Micro or Small and Medium Enterprises","authors":"W. Izaak, Theodora Cicelia Khristi, Nuruni Ika Kusumawardhani","doi":"10.33005/ebgc.v5i1.210","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.210","url":null,"abstract":"\u0000 \u0000 \u0000This article aims to determine the function and role of digital MSMEs stands for Micro or Small-Medium Enterprises using TOE exploration during the Covid-19 pandemic. The Covid-19 pandemic has made the majority of the economic sector, especially MSMEs, decline. The majority of MSMEs actors cannot develop and many ended up in bankruptcy. This is what makes MSMEs business actors change the function and role of digital MSMEs during the COVID-19 pandemic with a sales strategy through a digitalization scheme. The digitization scheme is by utilizing a market place (intermediary) and using social media as a marketing technique. In addition, digital MSMEs actors must be able to synergize with consumers in marketing products and services. Thus the digital MSMEs development scheme can be an alternative to save business actors in the midst of the Covid-19 pandemic. This article uses the literature study method by elaborating various literatures on the development of digital MSMEs. This article argues that the development of digital MSMEs has become an alternative to saving as well as developing the functions and roles of digital MSMEs during the COVID-19 pandemic. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131412588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to find out the mapping of the potential of the economic sector of Kediri Regency. The type of data used is secondary data with quantient Dynamic Location Analysis (DLQ) analysis methods and Klassen Typology. The results of this study concluded that the economic sectors that fall into the category of advanced and fast-growing (type I), namely: 1) the agricultural, forestry, and fisheries sectors; and 2) information and communication. While the economic sectors that fall into the category of lagging (type IV), namely: 1) mining and quarrying; 2) provision of accommodation and drinking meals; and 3) company services. While the potential economic sectors in the future, namely: 1) Agriculture; 2) Mining; 3) Industry; 4) Procurement; 5) Water Procurement; 6) Transportation; 7) Provision of Accommodation; 8) Information; 9) Financial Services; 10) Real Estate; 11) Company Services; 12) Administration of Government; 13) Educational Services; and 14) Other services. While the economic sectors that fall into the category are not potential, including: 1) Construction; 2) Trading; and 3) health care.
{"title":"Mapping The Potential of The Economic Sector of Kediri Regency","authors":"Sishadiyati -, T. .","doi":"10.33005/ebgc.v5i1.214","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.214","url":null,"abstract":"\u0000 \u0000 \u0000The purpose of this study is to find out the mapping of the potential of the economic sector of Kediri Regency. The type of data used is secondary data with quantient Dynamic Location Analysis (DLQ) analysis methods and Klassen Typology. The results of this study concluded that the economic sectors that fall into the category of advanced and fast-growing (type I), namely: 1) the agricultural, forestry, and fisheries sectors; and 2) information and communication. While the economic sectors that fall into the category of lagging (type IV), namely: 1) mining and quarrying; 2) provision of accommodation and drinking meals; and 3) company services. While the potential economic sectors in the future, namely: 1) Agriculture; 2) Mining; 3) Industry; 4) Procurement; 5) Water Procurement; 6) Transportation; 7) Provision of Accommodation; 8) Information; 9) Financial Services; 10) Real Estate; 11) Company Services; 12) Administration of Government; 13) Educational Services; and 14) Other services. While the economic sectors that fall into the category are not potential, including: 1) Construction; 2) Trading; and 3) health care. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124252878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is a quantitative study entitled "The Influence of Service Quality and Trust on Customer Satisfaction of users Mobile Banking at Bank BCA". This research is useful for knowing, analyzing and proving the effect of service quality and trust on customer satisfaction. The problem from this research is the use of transactions mobile banking which ranks first compared to other conventional banks, but this is not in line with the increasing number of complaints from BCA bank customers every year. This is also not commensurate with the vision and mission of Bank BCA which always strives to improve quality services and maintain customer trust and expectations and desires. This study uses a sample of users mobile banking BCA Bank in Jakarta where researchers use technical techniques non- probability sampling, namely purposive sampling as much as 70 respondents. Data collection is done through google form by distributing it through social media (WhatsApp, Line, Instagram, and Facebook). In the analysis using multiple regression techniques with descriptive analysis methods and inferential analysis and data processing using IBM SPSS Statistic v.25 with a significant level of 10% (0.1). The test results obtained (1) individual service quality has a significant effect on customer satisfaction (2) individual trust does not have a significant effect on customer satisfaction (3) service quality and trust jointly have a significant effect on customer satisfaction. Customer satisfaction is influenced by 58.2% by service quality and trust
{"title":"Influence of Service Quality and Trust in Customer Satisfaction of Mobile Banking Users","authors":"Y. Pratiwi, Yuliniar, D. Pinem","doi":"10.33005/ebgc.v5i1.213","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.213","url":null,"abstract":"\u0000 \u0000 \u0000This research is a quantitative study entitled \"The Influence of Service Quality and Trust on Customer Satisfaction of users Mobile Banking at Bank BCA\". This research is useful for knowing, analyzing and proving the effect of service quality and trust on customer satisfaction. The problem from this research is the use of transactions mobile banking which ranks first compared to other conventional banks, but this is not in line with the increasing number of complaints from BCA bank customers every year. This is also not commensurate with the vision and mission of Bank BCA which always strives to improve quality services and maintain customer trust and expectations and desires. \u0000This study uses a sample of users mobile banking BCA Bank in Jakarta where researchers use technical techniques non- probability sampling, namely purposive sampling as much as 70 respondents. Data collection is done through google form by distributing it through social media (WhatsApp, Line, Instagram, and Facebook). In the analysis using multiple regression techniques with descriptive analysis methods and inferential analysis and data processing using IBM SPSS Statistic v.25 with a significant level of 10% (0.1). The test results obtained (1) individual service quality has a significant effect on customer satisfaction (2) individual trust does not have a significant effect on customer satisfaction (3) service quality and trust jointly have a significant effect on customer satisfaction. Customer satisfaction is influenced by 58.2% by service quality and trust \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131272788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling technique. The number of samples in this study were 75 property and estate companies listed on the IDX in 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership has no effect on CSR. Institutional ownership has an effect on CSR. Independent commissioners have no effect on CSR. The size of the board of commissioners has no effect on CSR. Profitability has no effect on CSR. Media disclosure has no effect on CSR.
{"title":"The Effect of Good Corporate Governance, Profitability and Media Disclosure on Corporate Social Responsibility","authors":"G. Saputri, Suyatmin Waskito Adi","doi":"10.33005/ebgc.v5i1.207","DOIUrl":"https://doi.org/10.33005/ebgc.v5i1.207","url":null,"abstract":"\u0000 \u0000 \u0000This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling technique. The number of samples in this study were 75 property and estate companies listed on the IDX in 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership has no effect on CSR. Institutional ownership has an effect on CSR. Independent commissioners have no effect on CSR. The size of the board of commissioners has no effect on CSR. Profitability has no effect on CSR. Media disclosure has no effect on CSR. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134028547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research examines the role of the #PialaMenpora2021 and #PersijaDay on Twitter in shaping the mobilization of digital opinion support, measuring network comparisons, actors between hashtags, and digital opinion. The theory used is the Digital Movement of Opinion by looking at the level of actors and systems. The method used in this research is to combine quantitative and qualitative methods. Quantitatively, this study looked at the communication network from a sample of 15,784 tweet data, with details of 7,456 #PialaMenpora2021 tweet data and 8,328 #PersijaDay tweet data using netlytic. Meanwhile, qualitatively, the researcher analyzed text that describes and explains social networks through library research. The results showed that both #PialaMenpora2021 and #PersijaDay are capable of creating mobilization. The success of the two of them has an extensive network and has a two-way interaction relationship in giving their opinions regarding the soccer tournament held in Indonesia
{"title":"DIGITAL MOVEMENT OF OPINION MOBILIZATION FOR FOOTBALL TOURNAMENT FANS IN INDONESIA: SNA STUDY #PIALAMENPORA2021 VS #PERSIJADAY","authors":"Vina Devi Yekti Irawan, Osly Usman","doi":"10.33005/ebgc.v4i2.196","DOIUrl":"https://doi.org/10.33005/ebgc.v4i2.196","url":null,"abstract":"\u0000 \u0000 \u0000This research examines the role of the #PialaMenpora2021 and #PersijaDay on Twitter in shaping the mobilization of digital opinion support, measuring network comparisons, actors between hashtags, and digital opinion. The theory used is the Digital Movement of Opinion by looking at the level of actors and systems. The method used in this research is to combine quantitative and qualitative methods. Quantitatively, this study looked at the communication network from a sample of 15,784 tweet data, with details of 7,456 #PialaMenpora2021 tweet data and 8,328 #PersijaDay tweet data using netlytic. Meanwhile, qualitatively, the researcher analyzed text that describes and explains social networks through library research. The results showed that both #PialaMenpora2021 and #PersijaDay are capable of creating mobilization. The success of the two of them has an extensive network and has a two-way interaction relationship in giving their opinions regarding the soccer tournament held in Indonesia \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116786499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Work accident is one of problems which often occurs to workers at company. This accident usually happens because of the employee itself and working environment factors, especially entrepreneur factors. Occupational health and safety is one of protection aspects for labor which has arranged on the law of Republic Indonesia number 13 in 2003. Not a slight, the work accident is caused by Behavioral Disobedience against occupational health and safety. The aim of this research is to know and analyze Behavioral Disobedience against occupational health and safety by Analysis of Theory of Planned Behavior (TPB). Sample in this research is an employee who has region of work around Surabaya City, man/woman 17-55 years old. This research uses the technique of sampling about 104 respondents. The data analysis technique in this research uses Partial Least Square (PLS). The result of this research concludes that (1) attitude influences significantly positive effect to intention, (2) Subjective norm influences significantly positive effect to intention, (3) perceived behavioral control influences significantly positive effect to intention, (4) intention influences significantly positive effect to behavior, (5) perceived behavioral control influences significantly positive effect to behavior.
{"title":"ANALYSIS OF THEORY OF PLANNED BEHAVIOR (TPB) IN DISOBEDIENCE BEHAVIOR TOWARDS OCCUPATIONAL HEALTH AND SAFETY (K3)","authors":"Rhendy May Perdana","doi":"10.33005/ebgc.v4i2.199","DOIUrl":"https://doi.org/10.33005/ebgc.v4i2.199","url":null,"abstract":"\u0000 \u0000 \u0000Work accident is one of problems which often occurs to workers at company. This accident usually happens because of the employee itself and working environment factors, especially entrepreneur factors. Occupational health and safety is one of protection aspects for labor which has arranged on the law of Republic Indonesia number 13 in 2003. Not a slight, the work accident is caused by Behavioral Disobedience against occupational health and safety. The aim of this research is to know and analyze Behavioral Disobedience against occupational health and safety by Analysis of Theory of Planned Behavior (TPB). \u0000Sample in this research is an employee who has region of work around Surabaya City, man/woman 17-55 years old. This research uses the technique of sampling about 104 respondents. The data analysis technique in this research uses Partial Least Square (PLS). \u0000The result of this research concludes that (1) attitude influences significantly positive effect to intention, (2) Subjective norm influences significantly positive effect to intention, (3) perceived behavioral control influences significantly positive effect to intention, (4) intention influences significantly positive effect to behavior, (5) perceived behavioral control influences significantly positive effect to behavior. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115858050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.
{"title":"THE EFFECT OF KNOWLEDGE, TAXPAYER AWARENESS AND TAX SANCTION ON THE TAX COMPLIANCE","authors":"Yosy Fryli Mianti, Gideon Setyo Budiwitjaksono","doi":"10.33005/ebgc.v4i2.198","DOIUrl":"https://doi.org/10.33005/ebgc.v4i2.198","url":null,"abstract":"\u0000 \u0000 \u0000This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123875125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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