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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
STIE YAPAN Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Analisis Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Melalui Pendapatan Asli Daerah Di Kabupaten Mojokerto Yasintus Solendro; Soter Epistomio Ot Suna; Aloisius Hama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4246

Abstract

This purpose of this research to examine the effect of regional taxes and regional levies on economic growth, using local original income as an intervention variable in Mojokerto Regency in 2018-2023. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study used a saturated sampling method. The data analysis technique used in this research is SmartPLS 3.0. The results of this research are that regional taxes and regional levies have no effect on economic growth. Regional taxes and regional levies influence regional original income. Regional original income influences economic growth. Original regional income cannot mediate the effect of regional taxes and regional levies on economic growth.
Analisis Tax Awareness, Tax Knowledge, Tax Socialization Terhadap Tax Compliance Pengguna E-Commerce di Surabaya Fransiskus Tajal; Tarsius Agas; Aloisius Hama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4247

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh tax awareness, tax knowledge dan tax socialization terhadap tax compliance pengguna e commerce. Populasi dalam penelitian ini adalah Pengguna E-commerce dibidang fashion yang beroperasi di akun media sosial Instagram dan berkedudukan di Surabaya. Model analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Model analisis ini dipilih karena penelitian ini dirancang untuk meneliti pengaruh variabel bebas terhadap variabel terikat. Berdasarkan hasil analisis dan pembahasan maka dapat ditarik simpulan sebagai berikut: Tax awareness secara parsial terdapat pengaruh negatif dan tidak signifikan terhadap tax compliance pengguna e-commerce. Tax knowledge secara parsial terdapat pengaruh yang positif signifikan terhadap tax compliance pengguna e-commerce. Tax socialization secara parsial terdapat pengaruh positif tidak signifikan terhadap tax compliance pengguna e-commerce.
Co-Authors Anggita Ninin Triyanti Triyanti Beata Jenasari Della Alfa'Atun Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mikael Filianus Nandyadini, Natasya Petronius Jekang Rainal Gustaf Sarbunan Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Soter Epistomio Ot Suna Tarsius Agas Yasintus Solendro Yohana Murwati