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All Journal Kontigensi: Jurnal Ilmiah Manajemen International Journal of Applied Finance and Business Studies
Emul Mulyana
Universitas Mathla'ul Anwar, Banten, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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SERVICES AND TAX ADMINISTRATION EASY TO THE COMPLIANCE LEVEL OF MOTOR VEHICLES TAXPAYERS IN PANDEGLANG REGENCY Emul Mulyana; Surahman Surahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v9i2.230

Abstract

The emergence of the corona outbreak impacted the decline in national taxes; along with this, there was a decrease in the daily receipts of the Banten province motor vehicle tax and an increase in the Banten province vehicle tax arrears. This study aims to analyze the extent to which the quality of tax services and the ease of administrative requirements for paying taxes can affect taxpayer compliance and how much the covid-19 outbreak affects both of these things. The recorded population of two-wheeled vehicles is 216,609 units. The sample processed in this study was 100 respondents obtained by distributing questionnaires with the incidental sampling method in the Samsat area of ​​Pandeglang Regency. Based on the results of data processing, it was found that there was a positive influence of the ease of tax services on taxpayer compliance and no effect on the completeness of tax administration aspects on the level of taxpayer compliance. Therefore, the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. The aspect of the corona pandemic or the covid-19 outbreak is defeated by the ease of tax services provided by the local government. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to several things, such as the difficulty of tax administration during the motor vehicle mutation process. The aspect of the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. Aspects of the corona pandemic or the covid-19 outbreak are defeated by local governments’ ease of tax services. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to several things, such as the difficulty of tax administration during the motor vehicle mutation process. The aspect of the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. The corona pandemic or the covid-19 outbreak is defeated by the ease of tax services provided by the local government. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to
The linkage of perceptions of online loans and financial literacy to interest in online loans with lifestyle as a moderating variable Elida Florentina Sinaga Simanjorang; Anita Sri Rejeki Hutagaol; Emul Mulyana; Bactiar Rifai; Asep Syiarudin
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.111

Abstract

The development of digital information technology encourages faster information dissemination, making it easier for everyone to get access to the desired service. One impact is the convenience of financial institutions (non- banks) to provide online loan services. This institution also has the convenience of attracting its customers. This convenience has also led to the large number of official and unofficial online lending arrangements which often mislead their customers. The perception of convenience without thinking about risk is one of the reasons, the presence of financial literacy socialization is expected to minimize the negative impact of this online loan. The research was conducted on 100 Generation Z respondents in Pandeglang district, Banten province. Statistical analysis using SEM-PLS software version 4.0. Research shows that there is a positive influence between perceptions of interest in online loans, while the hypothesis put forward is that there is a negative influence between the two variables
The relationship between knowledge, awareness, perceptions of mses on compliance with the halal process with self-declared as a moderating variable Emul Mulyana; Enjat Sudrajat; Meri Lustianah; Masitoh Masitoh
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.114

Abstract

Indonesia is ranked fourth in the world's halal product players, even though Indonesia has the largest Muslim population. The study aims to determine whether there is an effect of knowledge on compliance with the Halal Product Process (PPH) for Micro and Small Enterprises (MSEs). To find out whether awareness affects PPH compliance, does perception affect PPH compliance. Updates in this study include self-declare as a moderating variable on the relationship between knowledge and compliance, as a moderating variable on the relationship between awareness and compliance, as a moderating variable for the influence of perceptions on PPH compliance. The research was conducted on 400 small and medium enterprises (MSEs) in Banten province. This research is a quantitative research with a casual descriptive approach and was processed using PLS software version 4.0, indicating a positive effect of knowledge on PPH compliance. There is a positive influence between awareness on PPH compliance. There is a positive influence on perceptions on PPH compliance. Meanwhile, the self-declared hypothesis which moderates the three relationships above, none of which can be accepted
Co-Authors Anita Sri Rejeki Hutagaol Asep Syiarudin Bachtiar Rifai Elida Florentina Sinaga Simanjorang Enjat sudrajat Masitoh Meri Lustianah Surahman Surahman