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Hamim Tohari
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Pengaruh E-Filing, Penerapan Tarif Pph dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Pengguna E-Commerce di Kabupaten Madiun Rista Prastiya; Nova Maulud Widodo; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1156

Abstract

Abstract : This study aims to examine the influence of e-Filing, the implementation of income tax rates, and income levels on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) that utilize e-commerce platforms. The population in this study consists of online business actors registered with the Office of Cooperatives and Micro Enterprises in Madiun Regency. The method used is a quantitative approach with purposive sampling techniques. The data were obtained from questionnaires distributed to 396 respondents. The analytical technique used is multiple linear regression analysis with the help of SPSS version 22. The results of the study indicate that e-Filing and income level have a significant influence on the tax compliance of MSME taxpayers using e-commerce, while the implementation of income tax rates does not have a significant effect. Furthermore, the simultaneous test results show that e-Filing, income tax rate implementation, and income level simultaneously influence the tax compliance of MSME taxpayers using e-commerce. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh E-Filing, penerapan tarif PPh, dan tingkat pendapatan terhadap kepatuhan wajib pajak pelaku UMKM yang menggunakan E-Commerce. Populasi dalam penelitian ini adalah pelaku usaha online yang terdaftar pada Dinas Koperasi dan Usaha Mikro Kabupaten Madiun. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengambilan sampel menggunakan purposive sampling. Data penelitian bersumber dari kuesioner yang dibagikan kepada 396 responden. Teknik anlisis yang digunakan adalah analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian ini menunjukkan bahwa E-Filing dan tingkat pendapatan berpengaruh terhadap kepatuhan wajib pajak pelaku UMKM pengguna E-Commerce, sedangkan penerapan tarif PPh tidak berpengaruh terhadap kepatuhan wajib pajak pelaku UMKM pengguna E-Commerce. Selain itu untuk hasil uji simultan menunjukkan bahwa E-Filing, penerapan tarif PPh, dan tingkat pendapatan berpengaruh secara simultan terhadap kepatuhan wajib pajak pelaku UMKM pengguna E-Commerce.  
Laundry Service Business Development Strategy for Aiko Laundry Cekok Babadan Ponorogo Tohari, Hamim; Pandowo, Hedi; Dwi Wibawa, Koerniawan; Kurnia Sari, Chanif
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.86

Abstract

In the modern digital era, technology and social media play an important role in supporting businesses, including in the laundry business. This business is included in the category of micro, small and medium enterprises (MSMEs) engaged in the service sector. Aiko Laundry, located on Jalan Sunan Kudus number 74 Cekok Babadan Ponorogo, East Java Province, is an example of how MSMEs utilize technology in their operations. Aiko Laundry uses social media such as WhatsApp, Instagram, and Facebook for marketing and promotion strategies. Two payment methods are available for customers, namely conventional (pay on place) and digital (ATM, Mobile Banking, OVO, and Gopay). SWOT analysis was implemented by Aiko Laundry for the development of its business strategy. These results indicate that Aiko Laundry's business is feasible to be developed. Aiko Laundry's finances recorded a monthly turnover of Rp 6,570,800 and cash disbursements of Rp 2,890,000. This resulted in a net profit of around Rp 2,743,800. per month. Thus, in a year, Aiko Laundry can generate net income of around Rp 34,680,000. In the context of SWOT and social media, Aiko Laundry can take advantage of its strength in the use of social media for marketing and promotion (strength). Nevertheless, they need to maintain the quality of services to avoid weaknesses (weakness). The opportunity that can be taken by Aiko Laundry is an increase in social media and digital payment (Opportunity) users, while threats can come from competitors who also use social media in their marketing strategy (threat).
Co-Authors Abdullah, La Ode Akhmad Ismail Amrulloh, Amri Anggraeny, Shinta Noor Christanti, Yana Dwi Dian Kusumaningrum Dila Meliana Dilla Anggari Kholifami Dwi Wibawa, Koerniawan Emanila Sukmarini Fadhil Prasasta Adri Pranama Harvin Eko Cahyono Iwan Noor Suhasto Kurnia Sari, Chanif Muhammad Andryan Wahyu Saputra Nugroho , Sasmito Widi Nugroho, Sasmito Widi Pandowo, Hedi Qimyatussa'adah Qimyatussa’adah Qimyatussa’adah, Qimyatussa’adah Ratnosari, Devi RB. Iwan Noor Suhasto Rista Prastiya S. Sugiharto Santosa Santosa Sari, Chanif Kurnia Sasmito SASMITO WIDI NUGROHO Shinta Sugiharto U'un Setiawati Widodo, Nova Maulud Yana