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All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MABIS: Manajemen dan Bisnis Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Public and Business Accounting Jurnal Fairness The Manager Reveiew Student Journal of Business and Management (SJBM) Journal of Finance Integration and Business Independence International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara Sciences du Nord Community Service
Fadli Fadli
Unib Press Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The influence tax transparency, trust, service quality on SME taxpayers' willingness to pay taxes in Bengkulu Nur Hikmah Tri Lestari; Fadli Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.747

Abstract

The purpose of the research is to investigate and explain taxpayers' behavior, specifically their willingness to fulfill tax obligations, through the application of The Theory of Planned Behavior (TPB). Employing a quantitative-explanatory approach, this study specifically targets taxpayers involved in the SMEs industry. The sample size is determined using purposive sampling techniques, calculated through the Slovin formula, considering a total population of 3,883 SMEs in Bengkulu. The objective is to collect responses from 100 business actors in the SMEs industry, with selection criteria including individuals engaged in Micro, Small, and Medium Enterprises (MSMEs) in trade, industry, and services within Bengkulu, having a minimum business tenure of one year. Tax transparency has a positive and significant impact on the willingness to pay taxes. Trust has a positive and significant effect on the willingness to pay taxes. Service quality has a positive and significant impact on the willingness to pay taxes in Bengkulu City.
Boosting SME sales with cash-on-delivery e-commerce and Instagram in Bengkulu: New normal revenue enhancement Vivin Darisna; Fadli Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.749

Abstract

This research aims to examine the extent of the influence of Cash on Delivery (COD)-based e-commerce and Instagram social media on the increase in sales revenue for MSME products in the new normal era. This study employs a quantitative approach with primary data sourced from questionnaires. The research population consists of MSMEs in the city of Bengkulu, totaling 44,472, with a sample size determined using the Slovin formula at 10%, resulting in a sample of 100 MSMEs utilizing COD-based e-commerce and Instagram social media. The collected data are then processed using Smart PLS 4 software. The results indicate that MSMEs using COD-based e-commerce and Instagram social media positively influence the increase in sales revenue for SMEs. Through testing, it is observed that variable X1 has a path coefficient of 0.447 with a p-value of 0.002 < 0.05, and variable X2 has a coefficient of 0.543 with a p-value of 0.000 < 0.05, signifying that these variables positively impact the increase in sales revenue for MSMEs.
Co-Authors Abdullah Abdullah Abdullah Ade Frankoe Asmil Darafni Bunga Ega Oktora Detta Rizka Maharani Fadhil Muhammad Barama Fitri Santi Halimatusyadiah Henawati Herawansyah Hijroini Fajaryati Husaini Husaini Irwansyah Irwansyah Isma Coryanata Lisa M.N Puspita Lismawati Liza Poerwati Lizar Imanjaya Muhammad Limas Carrow Mulya Meilisa Nanang Jayadi Nila Aprilla Novita Sari Nur Hikmah Tri Lestari Nurna Aziza Praningrum, Praningrum Ridwan Nurazi Rini Andriani sellia agustari Vika Fitranita Vika Fitranita Vivin Darisna Vivit Marlia Sosalina Wijayanti, Indah Oktari Yopisah Yusmaniarti Zerini Venisa