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Visualizing Humans Contributions to Tax Complience Research: A Bibliometric Analysis Arifin, Firmansyah; Fitri, Nuri Annisa
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1584

Abstract

Understanding the factors influencing taxpayer compliance with tax laws continues to be a focal point for many researchers. This study presents a bibliometric and visual analysis of tax compliance, particularly focusing on the research clusters related to tax compliance, covering studies published between 1977 and 2024 and indexed in the Dimensions database. The analysis aims to provide insights and guidance for future research in the field of tax compliance. A total of 500 studies on Tax Compliance were identified in the Dimensions database, with the majority being articles published in international journals. Australia, Austria, Canada, Italy, and the United States emerged as the most productive countries in terms of Tax Compliance publications. Additionally, a notable trend is the increasing number of multidisciplinary studies conducted by authors from various countries, particularly concerning human factors. This study recommends exploring multiple databases and refining future research through several clusters identified from these findings. Thus, researchers can gain a more comprehensive understanding of the complexity of Tax Compliance and the various clusters influencing it. The bibliometric mapping and visualization of Tax Compliance provide a foundation for advancing knowledge and promoting informed investigations in the field of human behavior regarding tax compliance
Berinvestasi di Era Digital: Peluang dan Tantangan bagi Ibu Rumah Tangga Fitri, Nuri Annisa; Yulistarini, Dian; Even, Nur; Yuliawati, Sari
PUBLIKASI PENGABDIAN KEPADA MASYARAKAT Vol 4 No 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v4i2.9251

Abstract

The theme of the Counseling in this Community Service (PkM) activity is "Investing in the Digital Era: Opportunities and Challenges for Housewives". This activity aims to invite participants to realize the importance of investment and start investing in the Capital Market. In addition, through this activity, it can straighten out the negative stigma that says that only entrepreneurs or those with large funds can become investors. This PkM was held at the South Sumatra Provincial Transportation Office on August 20, 2024. The Counseling method was used in this PkM activity. The results of the PkM activity, participants became increasingly aware of the importance of investing in the Capital Market to ensure safe finances for the future. Participants are very aware that inflation can affect economic stability. Therefore, it is important to start investing to be ready to face inflation and other challenges that can disrupt a person's financial stability. Furthermore, through this activity, it has broken the negative stigma that says that only entrepreneurs or those with large funds can become investors. Anyone can start investing, even with a small amount of money. Securities Company through Unanti provides facilities for participants who want to start investing by opening a securities account.
Sekolah Pasar Modal Untuk Negeri Bersama Warga Kecamatan Air Kumbang Fitri, Nuri Annisa; Yulistarini, Dian; Basri, Hisbullah; Juliansyah, Roni
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.15468

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) dengan tema Penyuluhan mengenai Sekolah Pasar Modal Untuk Negeri Bersama Warga Kecamatan Air Kumbang ini bertujuan untuk membuka pemikiran serta mematahkan stigma negatif tentang investasi. Kegiatan PkM ini juga sekaligus menghimbau para warga untuk tidak mengikuti investasi bodong atau bermain slot. Kegiatan ini dilaksanakan di Kantor Camat Air Kumbang pada bulan Agustus 2024. Penyuluhan menjadi metode yang dipilih pada kegiatan PkM ini. Hasil kegiatan ini dapat disimpulkan bahwa setelah mengikuti penyuluhan, para peserta mulai terbuka dengan investasi di Pasar Modal. Mereka juga bisa membedakan bagaimana perbedaan memilih investasi yang benar dan salah. Selain itu, mereka juga memahami bahwasanya investasi tidak hanya sekedar keuntungan saja namun bisa juga rugi, memahami teknik dasar dalam memilih Perusahaan yang sehat sebelum membeli saham Perusahaan tersebut. Stigma negatif mengenai memulai investasi butuh dana yang besar menjadi terpatahkan. Disini, Perusahaan sekuritas memberikan kemudahan bagi peserta yang ingin memulai investasi dengan dana yang terjangkau melalui Unanti. Pada akhir kegiatan, tercatat 3 peserta yang melakukan pembukaan rekening sekuritas dan dipandu langsung dari pihak Perusahaan Sekuritas.
The Influence Of Leadership Style On Employee Performance With Work Discipline As An Intervening Variable At PT. Bank Syariah Indonesia Kanca Palembang Fitri, Nuri Annisa; Basri, Hisbullah; Arifin, Firmansyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6726

Abstract

This study aims to determine the effect of leadership style on employee performance with work discipline as an intervening variable at PT. Bank Syariah Indonesia (Persero) Tbk. Palembang Branch Office. The data in this study are primary data in the form of questionnaires. Respondents in this study were employees at PT. Bank Syariah Indonesia (Persero) Tbk. Palembang Branch Office. The respondents of this study were 26 employees of PT. Bank Syariah Indonesia Kanca Palembang. This study uses two test methods, namely simple regression analysis and Path Analysis (Sobel Test). The results of the study show that leadership style has no effect on employee performance. Based on the calculated t value and significance value: it is known that the t value is 0.344 and the significance value is 0.734 > 0.05. That is, the first hypothesis is rejected. Furthermore, Leadership Style has no effect on Employee Performance with Work Discipline as an Intervening Variable. The results of the Sobel Test show that the a value is 0.073, the b value is 0.922, the Sa value is 0.213, the Sb value is 0.120. The value of the Statistical Test is 0.432 and the P-Value is 0.732. That is, the second hypothesis is rejected.