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Journal : International Journal of Economics Development Research (IJEDR)

Moderation of Foreign Exchange Rates on The Effect of Cryptocurrency and Money Supply on The Indonesia Composite Index (IHSG) Prastyatini, Sri Lestari Yuli; Tiarah, Ahmad Reski
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.5571

Abstract

This study aims to test whether cryptocurrency and money supply affect Indonesia Composite Index (IHSG) with exchange rates as a moderating variable. This research is quantitative research. The population of this study is return value of cryptocurrency, money supply, exchange rates, and Indonesia Composite Index every month during period 2020-2022. The number of samples obtained was 36 data, the data was obtained using saturation sampling technique. This research was conducted using SPSS 26 to test the data. The results of this study state that cryptocurrency have a positive effect on Indonesia Composite Index while money supply have no effect on Indonesia Composite Index. Exchange rates unable to moderate the relationship between cryptocurrency and Indonesia Composite Index but able to moderate the relationship between money supply and Indonesia Composite Index. Mutually, cryptocurrency and money supply jointly affect Indonesia Composite Index by 24,3%. However, this study also highlights the need for further research to look at other factors that can influence the IHSG and its impact on the IHSG.
The Role of Tax Socialization, Education, and Government Support in MSME Compliance in Teras Malioboro Prastyatini, Sri Lestari Yuli; Bissolihin, Al Hikni
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 1 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.6800

Abstract

This study aims to analyze the influence of tax socialization, education level, and government support on tax compliance among MSMEs in Teras Malioboro, Yogyakarta. The research employs a quantitative approach, using primary data collected through a questionnaire. The population consists of 888 MSME taxpayers at Teras Malioboro, with a sample of 90 respondents selected using simple random sampling. The data were analyzed using multiple linear regression to determine the effect of the independent variables on tax compliance. The results show that tax socialization and education level have a positive and significant impact on tax compliance, while government support does not significantly influence compliance. These findings suggest that enhancing understanding through effective socialization and education can improve MSME compliance. However, the study's scope is limited to a specific area, and further research is recommended to expand the sample and explore additional factors affecting tax compliance. Additionally, improved government support in tax services is suggested to enhance taxpayer compliance.
Financial Condition as a Moderator of Tax Awareness and Tri Nga Teaching on Tax Compliance Intention of MSMEs Puspawati, Rista Arum; Prastyatini, Sri Lestari Yuli
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8156

Abstract

This study aims to analyze the effect of tax awareness and tamansiswa tri nga teachings (ngerti, ngrasa, nglakoni) on taxpayer compliance intentions, with financial condition as a moderating variable. A quantitative approach was used by distributing questionnaires to individual taxpayers. The results showed that tax awareness and internalization of tri nga values had a positive effect on compliance intention. The values of ngerti (understanding), ngrasa (caring), and nglakoni (practicing) strengthen the moral integrity of taxpayers in fulfilling tax obligations. However, financial conditions proved to moderate the relationship: when financial conditions deteriorate, compliance intention decreases despite high awareness and moral values. The findings confirm the importance of a holistic approach to improving tax compliance, combining values education and supportive economic policies. The implications of this study are relevant for the formulation of value-based and welfare-based tax compliance improvement strategies.