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All Journal Madani : Indonesian Journal of Civil Society Sanskara Ekonomi dan Kewirausahaan Jurnal Multidisiplin West Science
Eri Kristanto
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Humanities Economics, Econometrics & Finance

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Pelatihan Software Mendeley Untuk Meningkatkan Kualitas Karya Tulis Mahasiswa Fajar adi Prakoso; Nandang Bekti Karnowati; Eri Kristanto
Madani : Indonesian Journal of Civil Society Vol. 5 No. 2 (2023): Madani, Agustus 2023
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v5i2.1777

Abstract

One of the indicators of the quality of higher education is the productivity of students in writing. The main problems faced by writers and participants when conducting research scientifically are originality, plagiarism, and compiling references. Besides that, some of the obstacles faced by students in general are their inability to write in terms of language and content. This training needs to be carried out in order to minimize the practice of plagiarism and manage references through presentations, practice, and questions and answers through three stages of activity namely the preparation, implementation, and evaluation stages. This service activity is carried out online via zoom with the target participants being final stage students who are currently or will be compiling a thesis. Based on the data, there were 112 applicants from various universities. Participants considered this workshop to be very important for the preparation of the final project and to avoid plagiarism.
Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Loso Judijanto; Willy Nurhayadi; Eko Cahyo Mayndarto; Ahalik Ahalik; Eri Kristanto; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
Pengaruh Tax Transparency dan ESG Disclosure terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Indonesia Irwan Irawadi Barus; Adhar Putra Setiawan; Eri Kristanto
Sanskara Ekonomi dan Kewirausahaan Vol. 5 No. 01 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v5i01.1013

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax transparency dan ESG disclosure terhadap perceived firm value pada perusahaan manufaktur di Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research melalui survei cross-sectional terhadap 70 responden yang dipilih menggunakan teknik purposive sampling. Data primer dikumpulkan melalui kuesioner dengan skala Likert lima poin dan dianalisis menggunakan regresi linear berganda melalui SPSS versi 25. Hasil penelitian menunjukkan bahwa tax transparency memiliki hubungan positif dan signifikan dengan perceived firm value (β = 0,360; p < 0,001), demikian pula ESG disclosure (β = 0,560; p < 0,001). ESG disclosure menunjukkan hubungan relatif lebih kuat dibandingkan tax transparency. Nilai koefisien determinasi (R²) sebesar 0,604 mengindikasikan bahwa kedua variabel mampu menjelaskan 60,4% variasi perceived firm value, sedangkan 39,6% sisanya tidak dijelaskan oleh model penelitian. Temuan ini menegaskan pentingnya transparansi perpajakan dan pengungkapan keberlanjutan dalam membentuk persepsi positif terhadap nilai perusahaan. Secara praktis, penelitian ini memberikan implikasi bagi manajemen perusahaan manufaktur untuk meningkatkan kualitas keterbukaan informasi perpajakan dan ESG guna memperkuat akuntabilitas, kredibilitas, serta kepercayaan pemangku kepentingan.
Co-Authors Adhar Putra Setiawan Ahalik Ahalik Eko Sudarmanto Fajar Adi Prakoso Irwan Irawadi Barus Loso Judijanto Mayndarto, Eko Cahyo Nandang Bekti Karnowati Willy Nurhayadi