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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Proceeding of National Conference on Accounting & Finance
Ratri Paramitalaksmi
Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Persyaratan kredit mempengaruhi akses kredit formal UMKM Nugraeni Nugraeni; Ratri Paramitalaksmi; Zaenal Wafa; Kiki Saputri
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art17

Abstract

Peningkatan Usaha Mikro Kecil Menengah (UMKM) di Indonesia yang begitu pesat mampu mendorong pertumbuhan ekonomi. Adanya kebijakan pemerintah tentang pembiayaan UMKM memotivasi UMKM agar mampu menciptakan sistem pembiayaan yang baik sehingga mempengaruhi kemudahan mengakses kredit. Mengakses kredit formal merupakan hal penting karena Lembaga penyedia kredit formal lebih memiliki ketersediaan dana daripada Lembaga penyedia kredit informal. Akses kredit yang dilakukan pada usaha kecil juga didasari oleh perilaku perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh persyaratan kredit terhadap akses kredit formal oleh UMKM. Metode dalam penelitian ini adalah regresi. Hasilnya menunjukan bahwa persyaratan kredit mempengaruhi akses kredit formal oleh UMKM di Kabupaten Sleman.
DETERMINANTS OF RESTAURANT TAXPAYER COMPLIANCE: AN EMPIRICAL STUDY IN ATAMBUA CITY INVOLVING SOCIAL CAPITAL, AWARENESS, AND TAX KNOWLEDGE Elsa Lauwingbara; Ratri Paramitalaksmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3020

Abstract

Introduction: Compliance in paying taxes is an obligation that must be carried out. This study aims to analyze the effect of social capital, tax awareness, and tax knowledge on restaurant taxpayer compliance in Atambua City. Methods: By applying a quantitative approach and using multiple linear regression analysis, this study seeks to identify the extent to which these variables contribute to taxpayer compliance. Respondents used were 68 restaurant taxpayers in Atambua City. Sampling was done through cluster random sampling. The effect of independent variables on taxpayer compliance is evaluated using multiple linear regression analysis. Results: The results showed that social capital and tax knowledge had a significant effect on taxpayer compliance, while tax awareness had no significant effect. The findings indicate the importance of strengthening social networks and increasing tax literacy to improve restaurant taxpayer compliance in Atambua City. The local government of Atambua City is advised to increase education and socialization in order to support local tax compliance, especially for restaurant taxpayers.  Keywords: Social Capital, Tax Awareness, Tax Knowledge, Restaurant Taxes
Co-Authors Elsa Lauwingbara Kiki Saputri Nugraeni Nugraeni Zaenal Wafa