The Influence of Accounting Knowledge in Moderating Relationship between Understanding and Socialization of Tax Toward MSMEs Tax Compliance

Rahayu, Apriani Kartika; Bawono, Icuk Rangga; Sudibyo, Yudha Aryo

doi:10.20961/jab.v20i2.525

Cited by 3 publications

(3 citation statements)

References 2 publications

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“…By increasing awareness and promoting better comprehension through socialization, it can lead to higher levels of taxpayer compliance (Nono & Tyas, 2023). The researched findings of Rahayu et al (2020) and Lestary et al (2021) indicates a positive influence of socialization on the compliance of MSME taxpayer. Based on the information provided earlier, the researcher developed the following hypothesis: H2: The tax socialization has a positive and significant effect on the compliance of MSME taxpayer…”

Section: The Effect Of Tax Socialization On the Compliance Of Msme Ta...mentioning

confidence: 81%

“…Through these mediums, individuals can gain a better understanding of tax-related information, leading to increased taxpayer awareness and compliance (Rahmawati, 2022). Previous studies by Rahayu et al (2020) and Lestary et al (2021) indicates a positive influence of socialization on the compliance of MSME taxpayer. In contrast to two previous researchers, Afriani et al (2022) found that socialization didn't impact the compliance of MSME taxpayer.…”

Section: Introductionmentioning

confidence: 82%

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The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City

Shelvira,

Mortigor Afrizal Purba

2024

AJEKBS

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The primary objective of this study is to assess the impact of the modernization of the tax administration system, tax socialization, and tax supervision on the compliance of micro, small, and medium enterprises (MSMEs) in Batam City. This research adopts a quantitative approach and focuses on the population of MSMEs actors who submitted tax returns to KPP Pratama Batam Selatan in 2022, with total of 2.797 individuals. By applying the Slovin formula with a 10% margin of error, a sample of 100 respondents was selected for the study. The research employs secondary data obtained from books, articles and also directly obtained from KPP Pratama Batam Selatan and primary data collection through the distribution of questionnaires using Google Forms, and the responses will be analyzed utilizing the SPSS version 25 software. The findings indicate a positive and significant correlation between the variables of modernization of the tax administration system, tax socialization, and tax supervision on the tax compliance of MSMEs in Batam City.

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Section: The Effect Of Tax Socialization On the Compliance Of Msme Ta...mentioning

confidence: 81%

Section: Introductionmentioning

confidence: 82%

The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City

Shelvira,

Mortigor Afrizal Purba

2024

AJEKBS

View full text Add to dashboard Cite

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“…Path coefficients indicate the direction of positive or negative influence in the independent variable on the dependent. At the same time, the significance value shows whether or not the probability value of the influence of the independent variable is significant on the dependent (Rahayu, Bawono, & Sudibyo, 2020). The hypothesis in this study is as follows: 1.…”

Section: Introductionmentioning

confidence: 90%

Health Workers’ Attitude Mediates the Relation of Knowledge and Interest in Medical Waste Management Practice

Kartika Dewi,

Saryono,

Muslihudin

2024

jist

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Medical waste management is essential to the hospital's operational activities. Health workers are needed to manage medical waste in hospitals because they are in direct contact with it. Therefore, the behaviour of health workers plays a vital role in medical waste management. This study determined the relation of knowledge, awareness, interest, and attitude of health workers on medical waste management practices at Sinar Kasih Purwokerto Hospital, Indonesia. In addition, this study also aims to determine the attitude of health workers in mediating the relation of knowledge, awareness, and interest in medical waste management practices at Sinar Kasih Purwokerto Hospital, Indonesia. The sampling method was cluster random sampling with 68 health workers: general practitioners, dentists, specialists, nurses, sanitisers, and public workers (PW). The data collection tool uses a questionnaire tested for reliability and validity to determine the level of knowledge, awareness, interest, attitude, and practice of medical waste management. Data analysis in this study used Partial Least Square (PLS) testing. This study showed that knowledge and interest had no significant positive effect on medical waste management practices. In contrast, awareness and attitude significantly positively impacted medical waste management practices. In addition, the attitude of health workers mediates the effect of knowledge and interest on medical waste management practices. However, attitude does not mediate the impact of awareness on medical waste management practices. The attitude of health workers is a mediator of knowledge and interest toward medical waste management practices.

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The Role of Digital Skills and Technological Innovation in Improving the Performance of Small and Medium Industries: Systematic Literature Review

Hakim¹,

Laelawati²,

Mardiana³

2022

Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)

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Tighter market competition and the ongoing COVID-19 pandemic requires small and medium industries to be able to win the market and survive in the competition. Small and medium industries are required to have advantages that can make them able to compete in the market. So it can be said that the success of a company in achieving its goals can be influenced by several aspects, one of which is industrial performance. The inconsistency of research results is still common today, related to the variables that affect the performance of the industry. This makes company management and researchers who want to conduct research related to industrial performance have to be selective in choosing the dominant variables on industrial performance. This study uses a systematic literature review method, this study was made to convey the results of synthesizing various inconsistencies in the influence of digital skills, technological innovation, and entrepreneurial orientation variables on industrial performance. This study was conducted to answer the following questions: RQ1: How does the digital skill variable influence the company's performance; RQ2: How is the influence of technological innovation variable on company performance; RQ3: How is the influence of the entrepreneurial orientation variable on the company's performance? The search results in the online library were taken from as many as 10 journals (national journals and international journals) related to the influence of digital skills on industrial performance, as many as 10 journals (national journals and international journals) related to the effect of technological innovation on industrial performance, and as many as 10 journals (national journals and international journals) related to the influence of entrepreneurial orientation on industrial performance. The benefits of this study are to provide reference material and company considerations in making policies to improve company performance and consider digital skills, technological innovation, and entrepreneurial orientation as aspects related to performance in small and medium industries.

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The Influence of Accounting Knowledge in Moderating Relationship between Understanding and Socialization of Tax Toward MSMEs Tax Compliance

Cited by 3 publications

References 2 publications

The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City

The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City

Health Workers’ Attitude Mediates the Relation of Knowledge and Interest in Medical Waste Management Practice

The Role of Digital Skills and Technological Innovation in Improving the Performance of Small and Medium Industries: Systematic Literature Review

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