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All Journal Jurnal Bisnis dan Manajemen Infestasi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) DedikasiMU: Journal of Community Service Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen IJBLPS International Journal Multidisciplinary Journal of Accounting and Finance IJEFSD JIMEKA International Journal of Business, Law and Political Science
Nyimas Wardatul Afiqoh
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : IJEFSD

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The Effect of The Implementation of Modernization of The Tax Administration System, Income Level, and Quality of Fiscal Services on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable Safitri, Diajeng Nur; Nyimas Wardatul Afiqoh
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5419

Abstract

This study aims to determine the effect of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on taxpayer compliance with taxpayer awareness as an intervening variable. In this study, the researcher examines taxpayer compliance. The population in this study is individual taxpayers who have an NPWP and are registered at KPP Pratama Gresik and these taxpayers have income from the Gresik Regency area. Sampling was conducted using purposive sampling with a total of 95 respondents. This study uses primary data taken in the form of questionnaire answers distributed to taxpayers. This research method is quantitative which uses SmartPLS as a testing tool. The results of the test in this study are the direct influence showing that the implementation of modernization of the tax administration system and income level has a positive and significant effect on taxpayer compliance while the quality of fiscal services and taxpayer awareness have no effect on taxpayer compliance. The implementation of modernization of the tax administration system, income level, and quality of fiscal services have no effect on taxpayer awareness. The results of the indirect hypothesis test show that taxpayers' awareness is not able to mediate the influence of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on the compliance of individual taxpayers.
Analysis of Village Financial Governance in Supporting the Development of Iker Iker Geger Village Cerme District Gresik Regency Aprilia, Nur Afni; Afiqoh, Nyimas Wardatul
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5465

Abstract

This study aims to determine the description of village financial governance in supporting village development through accountability and transparency of village financial management and community participation in supporting village development. This study focuses on the relationship between village financial management and village development. This type of research is qualitative research based on interviews with 4 informants consisting of the village head, village secretary, and community conducted in Iker Iker Geger Village, Cerme District. The results of the analysis that have been carried out indicate that overall the financial governance of Iker Iker Geger Village has implemented the principles of accountability and transparency well and involved community participation in every stage of development from the planning stage to the implementation of development so that it can support the success of the Iker Iker Geger Village government in implementing development. The Iker Iker Geger Village Government has implemented the principles of accountability and transparency well in village financial management. This is realized through the creation and delivery of a clearly structured Accountability Letter and the provision of information boards in the Village Hall and hamlets. This aims to ensure that village funds are managed accountably and transparently and used according to their intended use to support sustainable development. Community involvement can contribute to the success of development, which is reflected through the delivery of ideas in village deliberation forums and direct supervision of development implementation.
Co-Authors Agus Maulana Ramadhan Ali Djamhuri Andi Rahmad Rahim Andianti, Diah Ayu Aprilia, Nur Afni Ayu Sundari Azzahra, Fadia Desanty Nanda Ayu Retha Dewi Nasiroh Dian Antika Ernawati Ernawati Eva Fadhilah Eyzariyah, Eriekah Fahmi Achmad Faisal Febriyanti, Fani Dwi Fredy Rankcore Greska Redielano Ramadan Hidayatullah, Syahrul Huwaidah, Qothrun Nada Fajar Irine Mahardhika Putri Julianti Puji Kartika Kartika Dewi Anggraini Khusnul Khasanah Lilik Purwanti M. Alvinnur Azizi Moh Faiqul Humam Moh. Faisol Muhammad Aufa Mujaddid, Abdullah Nabila Anjani Eka Putri Nariyahtul Adibah Ninik Anadiyah Nofita Arianis Susanti Putri Noer Fadhilah Putri Pinasti Qudsy, Lailatul Qodriyah Ramadhani, Andhini Maudy Rhoudhoquth Salsabila Rizma Nadiah Safitri Rizqi Ilmiyah Sari Sadina Hapsarini Putri Safitri, Diajeng Nur Sholihah, Maulidatus Sukaris Suwandi, S. Syahrul Hidayatullah Syaiful . Syaiful Syaiful Tumirin Umaimah Umaimah Umaimah, Umaimah Uswatun Hasanah Yudiansa, Moh Rega