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All Journal MODELING: Jurnal Program Studi PGMI Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Nursing and Health Services (IJNHS) IJGIE (International Journal of Graduate of Islamic Education) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal PEKA (Pendidikan Matematika) Al-Riwayah : Jurnal Kependidikan Enthusiastic : International Journal of Applied Statistics and Data Science Collegium Studiosum Journal Management Science Research Journal Journal of Student Research Review on Islamic Accounting JR-ELT (Journal of Research in English Language Teaching) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Al Mahsuni: Jurnal Studi Islam dan Ilmu Pendidikan Jurnal Kajian Islam dan Sosial Keagamaan MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Al-Mubarak: Jurnal Kajian Al-Qur'an dan Tafsir Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Alpatih: Jurnal Inovasi Pengabdian Masyarakat Computer Journal Journal Dekstop Application (JDA) JEMIL
Mukhtar
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Management Science Research Journal

 1 
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA Niasari, Elva; Andi; Mukhtar
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.83

Abstract

This study aims to determine the effect of government regulation number 23 of 2018, tax knowledge and annual E-SPT utilization on MSME taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study all individual MSME taxpayers at the Tigaraksa Pratama Tax Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance
The Influence of Intangible Assets, Tax Expenses, and Profitability on Transfer Pricing Indications Oktaviani, Novia; Mukhtar
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.102

Abstract

This research aims to determine the effect of intangible assets, tax expenses, and profitability on transfer pricing. The population of this research is multinational companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 44 research data. This study uses secondary data based on the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The result of this research shows that intangible assets do not affect transfer pricing. Meanwhile, tax expenses and profitability have a positive effect on transfer pricing.
The Impact of COVID-19 on Banking Performance: Systematic Literature Review Mukhtar
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.132

Abstract

A PRISMA-guided systematic literature review was conducted using purposive random Google searches to analyze research published from 2020 to 2024. This review included 9 types of study data from 52 identified studies. Design/methodology/approach – Analyzing the impact of COVID-19 on banking financial performance, carried out by reviewing the developing literature regarding the effects of COVID-19 on bank performance. The studies were selected based on the use of bank performance indicators in the form of financial performance ratios which were tested using the paired sample t-test or Wilcoxson z-test method, from 52 studies 9 indicators were selected with the most widely used namely ROA, CAR BOPO, LDR, NPL, ROE, NPF, FDR, NIM. Based on further testing using a one-sample t-test, the findings show that COVID-19 has no impact on the ROA indicator. CAR BOPO, NPL, NPF, FDR, while other indicators NIM, ROE, and LDR received the effects of Covid 19. The implications for the banking world and policymakers provide a more focused perspective in determining strategic performance. In contrast, the implications for further research provide new insights and questions about the extent to which these indicators explain the state of banking and its environmental conditions.
Mental Aspects Factor of Personal Financial Performance Mukhtar
Management Science Research Journal Vol. 4 No. 2 (2025): May 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i2.154

Abstract

This study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships dimension among money attitudes, spiritual well-being, and personal financial performance of randomly Banten Province adult individuals. The analysis reveals dimension-specific effects: Financial Literacy Worries show negative direct impacts on Personal Financial Performance, and Achievement-Success orientation shows positive direct impacts on Personal Financial Performance. In contrast, Mindful Responsibility demonstrates a substantial positive association with Religious Well-Being, while Saving Concerns positively correlates with Existential Well-Being. Although spiritual well-being measures do not exhibit significant mediating effects, the model demonstrates strong explanatory power (R²). Predictive performance analysis indicates the model's superiority over linear benchmarks. These findings highlight the nuanced, dimension-dependent nature of monetary attitudes while questioning conventional assumptions about spiritual well-being's mediating role in financial outcomes. The results suggest that while conscientious financial behaviors enhance spiritual well-being, financial anxiety, and achievement orientation directly influence financial performance. By empirically validating differential effects across money attitude dimensions and clarifying the limited role of spiritual factors in financial outcomes, this research contributes significantly to behavioral finance literature. Keywords: Spiritual Well-Being, Money Attitudes, Personal Financial Performance
Co-Authors Adwiyah Andi Ansori, Surya Bayu Arif Rembang Supu Asdar Asrulla Azhari, M. Tholibin Bahasa Indonesia Bardansyah, Lalu Ilham Citra Simatupang Efendi Harahap, Sangkot Abdullah Erwin, Yulias Evi Marpiah Fadilah, Nina Farouk, Abbas Umar Fauzi, KMS Muhammad Amin Faza, Cikal Aqilah Fitriah Amina Gwani, Alhaji Abdullahi Hamdani Hartono Hartono Hena Triana Herman Ihsanuddin Irhas Isnada Waris Tasrim Jamrizal Juana, Syafri Kasful Anwar Kemas Imron Rosadi Khairul Azmi KURNIATI, INDAH Mahmud Mahmud Mahmud, Basri Malikah, Siti Mesalina, Juliana Muhammad Taridi Muhammad Zaki Rahman Nani Sugiarti Nasution, Faisal Hakim Niasari, Elva Nispi Syahbani Nur Annisa Nurjannah S Oktaviani, Novia Rahmadi Ratna Dewi Rozal, Edi S, Nurjannah Sek, Siok Kun Selvi Dewi Rahayu Sihombing, Agustria Sales Siregar, Sarmaida Sulikah Supriadi Surni Kadir Surya Bayu Ansori Taqi, Muhamad Utama, Wawan Kurnia Zulkiflih, Zulkiflih