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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Febrian Kwarto
Faculty of Economics and Business, Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE INFLUENCE OF TAX INCENTIVES, TAX RATE CHANGES, AND THE NIK-NPWP CONSOLIDATION PROGRAM ON THE COMPLIANCE OF MSME TAXPAYERS (A Study on MSME Actors in BSD City Modern Market) Reginaldus Elfridus Lobo; Febrian Kwarto
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1306

Abstract

Tax is an essential source of state revenue, but the level of tax compliance, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector, is still relatively low. This study aims to evaluate the effect of tax incentives, changes in tax rates, and the NIK-NPWP matching program on MSME taxpayer compliance in the BSD City Modern Market. Using a quantitative approach, this study involved 90 respondents from a total population of 846 MSMEs, with an accidental sampling technique. Data were analyzed using multiple linear regression through the SPSS 29.0 for Windows program. The findings of the study indicate that tax incentives, changes in tax rates, and the NIK-NPWP matching program have a positive and significant effect on the level of MSME taxpayer compliance in the BSD City Modern Market.
TAX LEARNING IN THE DIGITAL ERA: EFFECTIVENESS AND CHALLENGES AT MERCU BUANA UNIVERSITY Anisa Millenia Dewi; Febrian Kwarto
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1407

Abstract

Fast digitalized learning has resulted in greater embrace of online learning in higher education systems, even on complex topics like taxation. This change implies the need for the assessment of the impact and hurdles facing internet based tax education. This study aims to evaluate the effectiveness of online tax learning in the context of higher education. The research method used is quasi-qualitative, involving participants enrolled in an online tax course. The analysis technique employed is Creswell's spiral analysis. The findings indicate that online tax learning offers students flexibility in access and scheduling, enhances engagement, and provides advantages in the application of technology. However, challenges such as difficulties in accessing technology and a lack of direct interaction may impact the effectiveness of learning. The implications of this study provide insights for the development of further learning strategies and curriculum updates that support the effectiveness of online tax education in higher education institutions.
THE INFLUENCE OF CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE (An Empirical Study on Consumer Goods Companies Listed on the Stock Exchanges of ASEAN Countries) Diki Wahyudi; Febrian Kwarto
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1425

Abstract

The ASEAN region is experiencing economic growth due to increased business activities. The consumer goods sector is important for growth in local and international markets. Companies in this sector face financial challenges such as managing capital and income tax. Corporate income tax can affect overall financial performance.  Governments depend on corporate income taxes to fund public goods. It is important for businesses and policymakers to understand what factors affect the amount of corporate taxes owed. Capital structure, profitability, and operational costs can impact tax liabilities and the financial stability of firms in competitive markets. The main goal of this study is to analyze the impact of capital structure, profitability, and operational costs on the level of corporate income tax payable. A quantitative approach is utilized, with information gathered from businesses listed on the ASEAN stock exchanges over a five-year period. The sample selection process involved purposive sampling, resulting in the inclusion of 50 companies and 250 data sets. The examination of the information requires the use of statistical techniques, traditional assumption checks, and testing of hypotheses. The study aims to shed light on the relationship between capital structure, profitability, operational costs, and corporate tax obligations within the ASEAN region.
Co-Authors Anisa Millenia Dewi Diki Wahyudi Reginaldus Elfridus Lobo