p-Index From 2020 - 2025
8.894
P-Index
This Author published in this journals
All Journal Jurnal Sosiologi Reflektif Gadjah Mada International Journal of Business Jurnal Hukum Novelty Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal EMT KITA Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Albacore : Jurnal Penelitian Perikanan Laut Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) IRJE (Indonesian Research Journal in Education) Jurnal Inotera MALIA JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Teknobiz : Jurnal Ilmiah Program Studi Magister Teknik Mesin Bilancia : Jurnal Ilmiah Akuntansi Meteor STIP Marunda Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Classroom Action Research Jurnal Ecogen Journal of Management and Bussines (JOMB) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Al-Ihda' : Jurnal Pendidikan dan Pemikiran Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat English Language Teaching Methodology (ELTM) Jurnal Kreasi Rakyat Moneter : Jurnal Keuangan dan Perbankan JSE: Jurnal Sharia Economica Al-Zayn: Jurnal Ilmu Sosial & Hukum El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Malikussaleh Mengabdi Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi dan Bisnis NERS Jurnal Keperawatan Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran As-Syirkah: Islamic Economic & Financial Journal Ekossistem Jurnal Keilmuan dan Aplikasi Teknologi Industri
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Informatika Ekonomi Bisnis

Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

Abstract

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.
Co-Authors A Halim Adiman, Raja Multi Konvokesen Aditya Prayoga Amanah, Ayu Amini, Salisa Anbiya, Khairil Andi Oh Andi Sucipto Andri Hendrizal Andri Soemitra Andri Soemitra Anggia Pratiwi Annisa Fajriani Antania Susanto Anton Aqwa Naser Daulay Ariana Ariyanto Arsyad Astri Ayu Purwati Astri Ayu Purwati Astri Sri Rezeki Harahap atika Azhari Yahya Baitullah Balkhaya, Balkhaya Budi Bahreisy Burhanudin Cardiana Cipta Ramadhani Cova, Yolandha Septia Damielly Salsabilla Dhara Meutuah Danu Alpin Gustio Debi Eka Putri Desmawati Desmawati Desnelita, Yenny Dewanti, Shendy Dewi, Nurul Aulia Dia Ananda Dian Mardiati Dini Dwi Ariska Eko Gani PG Elfa Eriyani Eliza Anas ernita, Tri Fadrul Fadrul Faisal Faisal Syahputra Fanny Liani Fatmawati Fatmawati Ferdy Saputra Ferdy Saputra Fira Nafisah Firman Alfathy Fitri Maghfirah Fitriadi, Nuzuli Fry Melda Saragih Gustientiedina Hadi Iskandar Hadi, Andre Pangestu Hadli Lidya Rikayana Hafis, Ade Hakim Siregar, Lukmanul Harahap, Muhammad Ikhsan Hasibuan, Vera Yunita Hawani Helwen Heri Hendri, Alfi Hisbullah, Muhammad Ali Ibnu Khaldun Ida Maryanti Silaban Indah Ciawi Intan Halifa Irwanda IRWANSYAH Iskandar Muda Iskandar Muda Ismail Ismail Sangkala, Ismail Jabbar, Meuthia Aula Jamaluddin Jimmi Juneris Juneris Keatrine Khaidir, Widya KHAIRUL ANWAR Khairul Insana Latifah Annisa Lilli Eprianti Luciana Fransisca Malik Ibrahim Mary Onasis Hasri Maryati Melliana Mimelientesa Irman Minda Agustina Misbahul Jannah Moeda, Fadillah Muflihul Fadhil Muhammad Luthfi Hamzah Muhammad Salman Muhibbudin Mujtaba M Momin Mukramah, Widya An Nisa Muyasaroh, Nurul Nata Aurellia Nelti Neti Budiwati Nicholas Renaldo Ningsih, Nur Widya Noviria Melati Kent Nur Hariyanti Nurarifah Aini Nurdini Nuribadah Nurul Jannah Nurul Yusyawiru Nuryasin Abdillah Oktariani Oktariani Pangihutan Tua Manurung, Anto Sakti Pratiwi, Anggia Pratiwi, Putri Khairani Purnama Ramadani Silalahi Purnama, Dewa Tri Kusuma Rahmi Syahriza Raja Hardiansyah Ramziati Rasyid, Laila Muhammad Refina Zulita Restu Hayati Ribkha Ribkha Robert Marlyn Safrida Samtria Santi Arafah Sarli Rahman Sastro, Marlia Sayyid Ahmad Asshidiqi SEGATI, AHDA Sela Azkia Sendi, Muhammad Septi Solekhatun Setiono, Iwan Silvia Sari Sitompul Sinta Aulia Haikal Siregar, Nur Ainun Siregar, Tetty Handayani Sri Hartati Simatupang Sri Ramadhani Sri Utaminingsih Sri Winarni Sriutaminingsih Sudarno Sudarno Sudarno Sudrajat, Danu Sufyanto Suharti Sulistian, Fahmi Sumara, Andry Rivan SURYANI Suyono Syafnur, M Syarbaini, Ahmad Muhaisin B. Syasmita, Indah Teddy, Haryadi Tedi Hermansyah Tedi Maliyunda Tiara Sukmawati Tiarlenta T Pardosi Trisna Mesra, Trisna Ummi Kalsum Wahyuni, Agus Wati, Yenny Welly, Yerisma Widari Hikmanda Widjiantoro, Surya Tegar Wiko Antoni Yandianus Dominikus Daeli Yenny Wati Yenny Wati Yunanda Eka Putra Zarni Zamzahar Zikhri, Muharafiz Zulkarnaen Zulkarnaen