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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo, Sidoarjo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Persepsi Korupsi, Keadilan Pajak, dan Sanksi Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Whindi Ayu Mayrena; Dian Fahriani; Erlyna Tri Rohmiatun; Achmad Wicaksono
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9892

Abstract

This study was conducted to examine the impact of three main variables perceptions of tax corruption, tax fairness, and tax penalties on the level of compliance among individual taxpayers in fulfilling their tax obligations. The researcher collected data by distributing questionnaires directly to taxpayers in the Sidoarjo Barat Pratama district, with a total sample of 99 respondents. This study employed a quantitative approach as the analytical method. The data analysis techniques applied included validity and reliability tests, multiple linear regression analysis, classical assumption tests, hypothesis testing, and the calculation of the coefficient of determination (R²), all processed using SPSS version 25 software. The research findings indicate that perceptions of tax corruption and tax sanctions have a significant effect on WPOP compliance, with significance values of 0.000 and 0.001, respectively. Conversely, the tax fairness variable did not demonstrate a significant effect on WPOP compliance, with a significance value of 0.798. The coefficient of determination (Adjusted R²) is 0.341, indicating that the variables of perceived corruption, tax fairness, and tax sanctions account for 34.1% of the variation in WPOP compliance. This study concludes that WPOP compliance is more influenced by external factors, particularly tax sanctions and perceptions of corruption, compared to perceptions of tax fairness
Peran Literasi Keuangan dan Sikap Terhadap Uang Dalam Meningkatkan Pengelolaan Keuangan UMKM Sabrina Ainur Haliza; Achmad Wicaksono; Erlyna Tri Rohmiatun; Kafidin Muzakki
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9893

Abstract

The low quality of financial management remains a major obstacle for MSMEs, particularly in the areas of recording, planning, and controlling business finances. This study aims to analyze the role of financial literacy and attitudes toward money in improving MSME financial management in Tulangan District. This study employs a quantitative approach through descriptive and associative methods. Information was obtained by distributing questionnaires to 97 selected MSMEs using the Slovin technique. The techniques used included data analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R2) testing, and T-tests and F-tests, all aided by SPPS version 27 software. These findings indicate that financial literacy significantly influences MSME financial management with a t-value of 3.876 and a significance level of 0.000. Attitudes toward money significantly influence financial management with a t-value of 3.974 and a significance level of 0.000. Together, these two variables also significantly influence MSME financial management with a significance level of 0.000. The coefficient of determination of 51.3% indicates that both variables can account for most of the variation in financial management. This research provides an empirical contribution to strengthening the application of the Theory of Planned Behavior to MSME financial management by demonstrating that financial literacy and attitudes toward money play a role in improving financial management. These findings can also serve as a reference for MSMEs and policymakers in designing programs to improve their business financial management capacity.
Co-Authors Dian Fahriani Erlyna Tri Rohmiatun Kafidin Muzakki Sabrina Ainur Haliza Whindi Ayu Mayrena