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All Journal Jurnal Penelitian dan Pengkajian Ilmiah Al-Infaq : Jurnal Ekonomi Islam
Eryana, Eryana
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health

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Pengaruh Literasi Pajak, Kesadaran Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Bengkalis Tiara, Siti; Eryana, Eryana
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 10 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Oktober 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i10.1903

Abstract

This study aims to analyze the influence of tax literacy, tax awareness, and tax sanctions on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency. A quantitative approach was applied using a survey method, with questionnaires distributed to 100 MSME taxpayers registered at the Bengkalis Tax Service Office. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that tax literacy, tax awareness, and tax sanctions have a positive and significant effect on taxpayer compliance. The Adjusted R² value of 0.691 shows that 69.1% of the variation in tax compliance is explained by the three independent variables. Among them, tax literacy is the most dominant factor influencing compliance behavior. These findings emphasize that improving MSME tax compliance requires an integrated approach through enhanced literacy, awareness development, and the consistent implementation of fair tax sanctions. This research is expected to serve as a policy reference for local governments and the Directorate General of Taxes in designing effective tax compliance strategies based on MSME empowerment.
SHARIA BANKING STRATEGY IN DEALING WITH FINANCIAL TECHNOLOGY A REVIEW OF THE LITERATURE Erlindawati, Erlindawati; Hendri, Zul; Suhartini, Ade; Eryana, Eryana
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023): MARET
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

The purpose of this study is to determine the strategy of Islamic banking to deal with the development of Financial Technology (Fintech). This study uses a literature study technique in search of relevant theories to answer research problems related to the strategy of Islamic banks in dealing with financial technology. The results of this study reveal that a strategy that can be applied by banks to deal with the development of financial technology is the Collaborating Strategy of collaborating with businesses offered by fintech companies so that they can jointly build a platform that facilitates both businesses. Sharia Banking Channeling Strategy with Fintech by promoting a lending-based fund distribution model where the risk is borne by the banking itself, while fintech companies only have limited authority over the contents of the contract. Confotative Strategy by building a new company model with the current startup format. Sharia Banking Digitalization Strategy by utilizing technological advances to improve the quality of banking services. Improving the quality of human resources as actors in sharia banking and innovating sharia banking products.
Co-Authors Erlindawati, Erlindawati Hendri, Zul Suhartini, Ade Tiara, Siti