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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JISIP: Jurnal Ilmu Sosial dan Pendidikan DEVOSI Journal of Economics and Business Letters Jurnal Minfo Polgan (JMP) Annals of Human Resource Management Research Jurnal Bakti Bagi Bangsa Asia Pacific Journal of Management and Education Indonesian Research Journal on Education Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Economics and Finance Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Pajak dan Analisis Ekonomi Syariah
Kurniawati Mulyanti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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Journal : Annals of Human Resource Management Research

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Determinants of SME tax compliance: The intervening role of tax awareness in Jakarta Rusiyati, Sri; Mulyanti, Kurniawati; Elyana, Instianti; Ichwani, Tia
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3814

Abstract

Purpose: This study examines the determinants of tax compliance among Small and Medium Enterprises (SMEs) in DKI Jakarta by testing tax awareness as an intervening variable. Research Methodology: This research was conducted in DKI Jakarta, Indonesia, using a quantitative approach. Primary data were collected using a structured questionnaire administered to SME taxpayers. The conceptual model is grounded in Attribution Theory, the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and Institutional Theory. This study evaluates the effects of tax knowledge, e-filing tax systems, tax authority service quality, and tax law enforcement on tax awareness and compliance. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with dedicated PLS-SEM software (brand/version not specified). Results: The findings indicate that tax knowledge, the e-filing tax system, tax authority service quality, and tax law enforcement have positive and significant direct effects on tax awareness and compliance. Tax awareness also has a positive and significant effect on tax compliance and mediates the relationship between the four antecedent factors and tax compliance. Conclusions: Strengthening SME tax compliance requires improvements in knowledge, digital tax processes, service quality, and enforcement, while tax awareness functions as a key mechanism linking these factors to compliance Limitations: This study uses cross-sectional, self-reported survey data from SMEs in one province, which may limit generalizability and causal inference. Contribution: This study integrates behavioral, technological, and institutional perspectives and provides practical input for the Directorate General of Taxes to enhance voluntary awareness-based compliance among SMEs.
Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Mulyanti, Kurniawati; Rusiyati, Sri; Sulastri, Tuti; Harahab, Jamalludin
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3816

Abstract

Purpose: This study aims to examine customer adoption of Bank Syariah Indonesia (BSI) by applying a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability to explain adoption decisions in the context of Islamic banking. Methodology: The study employed a quantitative survey approach using mixed-mode data collection (online and on-site questionnaires). Data were collected from 325 active BSI customers located in the Jakarta–Bogor–Depok–Tangerang–Bekasi (Jabodetabek) area. Online Religious Leaders and Managerial Performance were modeled as exogenous stimuli, Product Value Trust as the organismic variable, and the Decision to Become a BSI Customer as the response variable. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results: The findings indicate that Online Religious Leaders and Managerial Performance significantly enhance Product Value Trust, which in turn positively influences customers’ adoption decisions. Both stimuli also exhibit significant direct effects on adoption decisions. Mediation analysis confirms that Product Value Trust partially mediates the relationship between the stimuli and customer adoption. Conclusions: The results demonstrate that customer adoption of Islamic banking is shaped by the alignment of credible religious influence and visible managerial performance that collectively strengthen trust in product value. Limitations: This study is limited to customers in the Jabodetabek area and relies on cross-sectional data. Contributions: This study contributes to Islamic banking and consumer behavior literature by identifying Product Value Trust as a central mechanism linking digital religious influence and institutional capability to customer adoption decisions.
Co-Authors A Halim A. Fachrurozi Abdillah Aga Victoria Putra Ahmad Salam Alfahrozi Akhtareza Firdaus Alfito Deanova Andi Sopandi Andira Putri Balkis Anisa Setia Tantri Annisa Safitri Ari Dewi Cahyati Aulia Azzahra Aulya Rachma Damayanti Ayu Oktavia Az Zahra Putri Setyo Wati Berry, Yunike Bujang . Cattelya Putri Maharani Chairunnisa, Nurlalila Maysaroh Chusnul Rahmawati DARMANSYAH . Devi Virgiana Hermansyah Diah Ayu Purwitasari Difa Ardiyanti Dyana Dwi Indira Eka Nadya Zuhrufillah Elfiana Febrianti Erika Nurhayani Erina Haniammaria Esa Cahaya Purnomo Fa'uzobihi, Fa'uzobihi Fachrurozi, A Fani Fitra Febrian Aidil Saputra Fikri Radiatus Solihin Futri Amalia Zahara Gustion, Irsyad Sefrialdi Haikal Restu Dirgantara Hakiki, Ali Nur Harahab, Jamalludin Hasna Khumairoh Hastuti, Isti Puji Hendy Cahya Wiguna Hikmatul Aulia Hilwa Karimah Ichwani, Tia Ika Ajeng Febrianti Ilham Fadhilah Indah Nur Aliza Inestia Rahmawati Insania Putri Amanda Instianti Elyana, Instianti Irfan Arifin Irma Elvira Rizki Jajat Jatnika Jihan Nur’aini Tarwadjan Juliandara, Luthpiyah Junengsih, Junengsih Kharisma fajarwati Krisdianti, Heni Krishna Yudha Pratama Lisa Dwinar Lutfatul Latifah Lutfi Darmawan Mafriningsianti, Evi Marsha Izzatul Qaeda Maysaroh Chairunnisa, Nurlaila Muhamad Al Fikri Muhamad Backtiar Muhamad Ripqi Muhammad Akmal Rasyid Muhammad Faiz Ferdi Rahman Muhammad Nadzim Muhammad Rizqy Pratama Hardian Muhammad Vito Prasetiyo Muthi Kamila Nabila Arisanti Nabila Nabila Nadya Artha Joecha Mayvea Naurah Azzahra Qurratu’ain Nazwa Abidin Yunus Nidya Fakhirah Nike Fiola Novita Indriyani Nugroho, Aris Setyanto Nurnaja, Feby Nurul Fadilah Lola Santika Oryza Sativa Partimah, Partimah Pranata Acun Puji Astuti Putri Amelia Atika Qois Abdul Hadi Quanita Elisya Arianto Rafi Alfian Hibrizi Rahma Afifah, Desti Raihan Eky Wahyudi Raihan Ramos Hamonangan Rasyad Fiqry Caturitama Reza Hermawan Rianti Setyawasih Risma Ayu Ramadina Rizha Ajitya Rizkia Fakhriana Rizky fadhillah Adrian Rizky Firmansyah Robiatul Adawiyah Rohanah Rohanah Rusham . Rusham Rusham Salsa Dila Putri Salsabila Rahmadini Salsabilla Putri Lunita Sandi Pasha Shabrina Nailussaadah Silvia Aluf Siska Diah Astuti Siti Anisa Oktaviani Siti Hafsiah Sonia Silastia Sri Rusiyati Syakila Az-Zahwa Nurfatiha Syarif Noor Hidayah Taufik Hidyat Tristan Adi Astanto USWATUN HASANAH Vira Septiani Wise Cahyati Sholihat Yayat Suharyat Yayat Suharyat Zahratun Nisa