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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAAF (Journal of Applied Accounting and Finance) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Reswara: Jurnal Pengabdian Kepada Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Bingkai Ekonomi (JBE) Buletin Abdi Masyarakat (BAM) Jurnal Riset Akuntansi dan Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat JEBI (Jurnal Ekonomi dan Bisnis Islam) Journal of Public Accounting (JPA) Community: Jurnal Pengabdian Pada Masyarakat Kajian Akuntansi Equivalent : Journal of Economic, Accounting and Management Accounting Journal of Ibrahimy (AJI) Jurnal Manajemen Bisnis Krisnadwipayana
Diah Ayu Susanti
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Tarif Pajak, Ketegasan Sanksi Pajak, dan Modernisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Kudus Diah Ayu Susanti; Mulyanto Mulyanto; Tsaqifa Untsa Saniya
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8712

Abstract

Perkembangan Usaha, Mikro, Kecil, Menengah (UMKM) di Kabupaten Kudus saat ini mengalami peningkatan yang sangat drastis. Perkembangan UMKM dari tahun ke tahun menunjukkan angka yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, ketegasan sanksi pajak, dan modernisasi perpajakan terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah seluruh UMKM yang terdaftar di KPP Pratama Kudus pada tahun 2023 yang berjumlah 72.781 UMKM. Pengambilan sampel menggunakan Purposive Sampling. Jumlah sampel dalam penelitian ini 398 sampel. Pengujian data dalam penelitian ini menggunakan alat analisis SmartPLS versi 4.1.0.9. Hasil dari penelitian menunjukkan bahwa tarif pajak, ketegasan sanksi pajak, dan modernisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM. 
PENGARUH ORIENTASI KEWIRAUSAHAAN, RELIGIUSITAS DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI TERHADAP KINERJA UMKM KABUPATEN KUDUS Indah Puspita Maharani; Diah Ayu Susanti; Ahmad Nilnal Munachifdlil ‘Ula
Jurnal Manajemen Bisnis Krisnadwipayana Vol 12 No 2 (2024): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research aims to determine the influence of entrepreneurial orientation, religiosity on the performance of MSMEs with financial literacy as a moderating variable. The object of this research is MSMEs in Kudus district. The research method used is a quantitative method with data analysis techniques using PLS-SEM. The sampling technique in this research used a purposive sampling method and the data collection method used questionnaire distribution. The research results show that entrepreneurial orientation has a positive effect on MSME performance, while religiosity has no effect on MSME performance. On the other hand, the role of financial literacy in moderating the influence of company orientation and religiosity on MSME performance is not proven. It is hoped that these results will provide insight for MSME actors about how important the role of entrepreneurial orientation is in improving the performance of MSMEs in Kudus Regency.
Co-Authors Abdi Fadhlan Achmad Ridwan Afifi, Zaenal Ahmad Nilnal Munachifdlil Ula Ahmad Nilnal Munachifdlil ‘Ula Alicia Fenny Savatra Ananda Amanah Prihutami Aprilia Whetyningtyas Arlita Bhakti Faidani Ashari Ashari Diana Laily Fithri Dina Widiani Dwi Soegiarto, Dwi Ida Nailul Idhoh Khoirul Fuad Maharani, Indah Puspita Masruki Kabib Mulyanto Mulyanto Nafi' Inayati Zahro Nafi’ Inayati Zahro Nanik Ermawati, Nanik Nofita Sari Retno Tri Handayani Rochmad Winarso Sri Noor Khasanah Suci Lestari Tonny Yuwanda Tsaqifa Untsa Saniya Ulva Rizky Mulyani Zamrud Mirah Delima