Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Sebelas Maret Business Review
Nurofik Nurofik
STIE YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Selviana Lelan Naitili; Atika Jauharia Hatta Hambali; Nurofik Nurofik
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
Determinants of stock price volatility in Shariah-compliant firms Aji Kumara Sukma; Nurofik Nurofik; Zulfikar Ali Ahmad
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.81376

Abstract

This study examines how inflation, exchange rates, interest rates, earnings per share, debt-to-equity ratio, and dividend payout ratio impact the volatility of stock prices among companies listed on the Indonesia Stock Exchange between 2015 and 2018. The research focuses on companies included in both the Indonesian Sharia Stock Index (ISSI) and the broader Indonesia Stock Exchange (BEI) during this period. This research obtained a total of 680 samples with a purposive sampling method. This paper also uses regression data panel models by Eviews 9 software. The results of the test show that interest rates and earnings per share positively affect stock price volatility. Meanwhile, inflation and debt-to-equity ratio negatively affect stock price volatility. Apart from that, the exchange rate and DPR do not affect stock price volatility. The findings in this article can contribute to the existing literature related to stock price volatility and also provide benefits to policies for company stakeholders.
Co-Authors Aji Kumara Sukma Atika Jauharia Hatta Hambali Selviana Lelan Naitili Zulfikar Ali Ahmad