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Journal : Journal of Economics, Business, Management, Accounting And Social Sciences

PEMADANAN NIK – NPWP DAN PELAPORAN SPT TAHUNAN ORANG PRIBADI OLEH RELAWAN PAJAK Amirah, Fathin; Supriadi, Iman
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This research investigates the Tax Volunteer program, a collaborative effort between the East Java Regional Tax Office I and local universities like STIE Mahardhika Surabaya. The program's primary goal is to assist taxpayers with their Annual Income Tax Return (SPT Tahunan) submissions while also educating them about transitioning from the National Identification Number (NIK) to the Tax Identification Number (NPWP). Employing a multifaceted methodology encompassing surveys, interviews, and document analysis, this study offers a comprehensive assessment of the program's effectiveness. The findings reveal a substantial increase in taxpayer awareness regarding the NIK to NPWP transition, a consequence of the dedicated efforts of tax volunteers. Furthermore, the research posits that this heightened awareness has the potential to expedite the creation of a Single Identification Number (SIN), which could simplify and streamline tax-related administrative processes. This study underscores the pivotal role played by collaborative partnerships between tax authorities and educational institutions in enhancing tax compliance and administration. These collaborative endeavors are not only crucial for taxpayer education but also carry significant implications for the future evolution of tax policies and improvements in service delivery. By strengthening these partnerships, society stands to benefit from more efficient and accessible tax procedures.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Perilaku Manajemen Keuangan UMKM di Kota Surabaya S, Hesti Ayu; Supriadi, Iman; Sari, Anita Kartika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.220

Abstract

Tujuan dilakukan penelitian ini untuk mengetahui pengaruh literasi keuangan dan teknologi finansial terhadap perilaku pengelolaan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Surabaya. Seiring dengan pesatnya perkembangan teknologi digital, penggunaan financial technology semakin meluas. Namun, kemampuan baca tulis mengenai keuangan di kalangan masyarakat, termasuk pelaku usaha mikro, kecil, dan menengah, masih relatif rendah. Penelitian ini relevan mengingat peran krusial UMKM dalam perekonomian dan pentingnya pengelolaan keuangan yang baik bagi keberlangsungan usaha. Pendekatan deskriptif kuantitatif diterapkan dalam penelitian ini, dengan sampel sebanyak 100 UMKM yang ada di Kota Surabaya. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data menggunakan Partial Least Square (PLS) untuk mengetahui pengaruh antar variabel. Hasilnya penelitian ini mengungkapkan bahwa baik kemampuan literasi keuangan maupun teknologi finansial memberikan pengaruh yang positif dan signifikan terhadap perilaku pengelolaan keuangan usaha mikro, kecil, dan menengah di Kota Surabaya..