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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomi West Science Accounting and Finance
Darmawati Darmawati
Hasanuddin University
Economics, Econometrics & Finance

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DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAXPAYER COMPLIANCE IN MAMUJU REGENCY Hasri Hasri; Asri Usman; Darmawati Darmawati
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of tax justice, tax sanctions and taxpayer knowledge on taxpayer compliance with taxpayer awareness as a moderating variable. This type of research is comparative causal, which uses primary data with a questionnaire. The research population is taxpayers who receive notification of tax payable in Mamuju of 102,265 taxpayers. The sample in this study was calculated using the Slovin formula with a tolerance value of 10%, which is 100 samples (50 taxpayers who comply with paying taxes and 50 taxpayers who do not comply with paying taxes). Data analysis using SmartPLS 3.0 software. The results of the study show that tax justice has no effect on taxpayer compliance, tax sanctions and taxpayer knowledge have an effect on taxpayer compliance. Taxpayer awareness is not able to moderate the relationship between tax justice and taxpayer compliance. Taxpayer awareness is able to moderate the relationship between tax sanctions and taxpayer knowledge with taxpayer compliance.
Implications of Fintech and High Frequency Trading (HFT) Developments on Capital Market Efficiency: A Systematic Literature Review Annesa Tasya Maghfirah; Mubdi Dzuwhandy; Syarifuddin Syarifuddin; Darmawati Darmawati
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2352

Abstract

With the rapid development of digital technology, global capital markets are undergoing a major transformation through the emergence of Financial Technology (FinTech) and High-Frequency Trading (HFT). This study aims to examine how these two technologies affect capital market efficiency in various countries. The method used was a Systematic Literature Review (SLR), examining 27 scientific articles published between 2021 and 2025 relevant to the topics of FinTech, HFT, and market efficiency. The results show that the implementation of FinTech and HFT can increase liquidity, transaction speed, and price efficiency through the use of technologies such as trading algorithms, blockchain, and automated trading systems. However, in developing markets, their impact remains limited due to limited digital infrastructure, immature regulations, and low financial literacy. Therefore, technological readiness, adaptive governance, and strong regulations are critical factors in ensuring stable and sustainable market efficiency. The implications of this study provide new insights into the role of financial technology in strengthening market efficiency and serve as a basis for policymakers and researchers in developing future digital capital markets. 
Co-Authors Annesa Tasya Maghfirah Asri Usman Hasri Hasri Mubdi Dzuwhandy Syarifuddin Syarifuddin