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All Journal Jurnal Puan Indonesia Economic Reviews Journal
Andi Hidayatul Fadlilah
Universitas Ibnu Sina Batam
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam Najma Aulia Rizky; Khadijah Khadijah; Ferdila Ferdila; Andi Hidayatul Fadlilah; Baru Harahap
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1104

Abstract

This study aims to analyze the effect of understanding, awareness, and tax sanctions on employee individual taxpayer compliance at PT Energi Graha Sagara Batam. The background of this study is based on the importance of taxpayer compliance in supporting state revenue and the existence of non- compliance phenomena in fulfilling tax obligations. This research employed a quantitative approach using a questionnaire distributed via Google Form to 100 respondents selected through total sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that partially understanding, awareness, and tax sanctions have a positive and significant effect on individual taxpayer compliance with significance values of 0.015 (<0.05), 0.000 (<0.05), and 0.000 (<0.05), respectively. Simultaneously, the three variables also have a significant effect on taxpayer compliance with an F-test significance value of 0.000 (<0.05). The Adjusted R² value of 0.220 indicates that understanding, awareness, and tax sanctions explain 22% of the variation in taxpayer compliance, while the remaining 78% is influenced by other factors outside this study. The findings imply that improving taxpayer compliance can be achieved through continuous tax education, increasing awareness of the importance of tax contributions to national development, and consistent enforcement of tax sanctions. This study is expected to serve as a reference for companies and related institutions in formulating policies to enhance taxpayer compliance in the workplace environment.
EDUKASI NASABAH TERKAIT GANGGUAN BI-FAST DAN RESPONS BANK MUAMALAT CABANG BATAM MELALUI PROGRAM SUBSIDI BIAYA TRANSAKSI Gina Putri Indriani; Ita Mustika; Maya Richmayati; Andi Hidayatul Fadlilah; Nur Isra Laili
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.449

Abstract

Transformasi layanan digital perbankan telah membawa perubahan signifikan dalam pola transaksi masyarakat, salah satunya melalui hadirnya layanan BI-FAST. Layanan ini memungkinkan transfer antarbank secara real-time dengan biaya lebih rendah, sehingga diminati oleh nasabah. Bank Muamalat Indonesia Tbk mengintegrasikan layanan BI-FAST melalui aplikasi Muamalat DIN untuk mendukung efisiensi transaksi nasabah. Namun, terjadi gangguan pada layanan BI-FAST yang mengakibatkan nasabah tidak dapat menggunakannya sementara waktu. Akibatnya, nasabah harus menggunakan metode transfer lain seperti SKN dan RTOL dengan biaya lebih tinggi, memicu keluhan terutama dari nasabah yang rutin bertransaksi antarbank. Sebagai langkah responsif, Bank Muamalat meluncurkan program Subsidi Biaya Transaksi Real-Time Online Transfer yang memberikan cashback Rp 4.000 per transaksi maksimal tiga kali dalam sebulan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan komunikasi langsung interpersonal. Penulis berinteraksi aktif dengan nasabah untuk menggali pengalaman, persepsi, dan harapan mereka. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa program subsidi membantu menekan keluhan nasabah dan menjaga loyalitas penggunaan kanal digital bank. Namun, perbaikan sistem teknologi dan penguatan komunikasi nasabah tetap diperlukan agar kualitas layanan digital lebih andal dan risiko gangguan dapat diminimalkan di masa mendatang.Keywords — BI-FAST, layanan digital perbankan, subsidi biaya transaksi, komunikasi interpersonal, Bank Muamalat, manajemen resiko layanan.
Co-Authors Baru Harahap Ferdila Ferdila Gina Putri Indriani Ita Mustika Khadijah Khadijah Maya Richmayati Najma Aulia Rizky Nur Isra Laili