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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen International Journal of Science and Environment Indonesian Journal of Contemporary Multidisciplinary Research Nanggroe: Journal Of Scholarly Service International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling ULINA: Jurnal Pengabdian kepada Masyarakat Nanggroe: Journal of Scholarly Service International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Ilmiah Smart Impression : Jurnal Teknologi dan Informasi International Journal Business, Management and Innovation Review Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Journal of Business Integration Competitive Journal of Finance Integration and Business Independence International Journal of Economics and Management Research
Adi Harianto
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
The Influence of the Implementation of Simple Accounting and Financial Literacy on Increasing the Income of MSMEs in East Medan Berupilihen Br Ginting; Tyus Windi Ayuni; Adi Harianto; Amin Hou; Rafida Khairani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study seeks to analyze the influence of simple accounting practices and financial literacy on the income growth performance of micro, small, and medium enterprises (MSMEs) in Medan Timur. Simple accounting is operationalized through key indicators, including systematic record-keeping, preparation of financial reports, and consistency in bookkeeping practices. Financial literacy is assessed based on the level of understanding of fundamental financial concepts, financial planning capabilities, and the ability to make informed financial decisions in business contexts. Meanwhile, income growth performance is measured using indicators such as increased sales, profit growth, and overall financial stability. The study adopts a quantitative research design, employing a survey method as the primary data collection technique. A total of 75 MSME actors in Medan Timur were selected as respondents using purposive sampling. Data were gathered through structured questionnaires specifically developed to measure the research variables. The collected data were subsequently analyzed using multiple linear regression to evaluate the magnitude and significance of the relationships between variables. The findings reveal that both the implementation of simple accounting and financial literacy exert a positive and statistically significant effect on MSME income growth. Accurate and consistent financial recording enables business owners to better monitor and control their financial performance, while a higher level of financial literacy enhances their capacity to make strategic and effective financial decisions. These results underscore the importance of strengthening basic accounting practices and improving financial knowledge as key drivers for sustainable income growth and long-term business development among MSMEs in Medan Timur.
ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY Adi Harianto; Deva Djohan; Atika Rahmi; Yogi Rahman Feriza Ginting; Fachrun Nissa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.772

Abstract

This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.
Co-Authors , Rahima Br Purba Agus Susanto Ahmad Rivai Albert Albert Amin Hou Anita Anita Atika Rahmi Br Ginting, Berupilihen Chaniago, Sabaruddin Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin Eka Nurmala Sari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fachrun Nissa Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Gurusinga, Latersia Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty Ibrahim Mallam Fali Ibrahim Mallam Fali Ika Listyawati IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Mega Sanjaya Mhd Restu Razaq Razaq Muhammad Fathoni Nainggolan, Susan G.V. Nasib Nazah, Khairatun Novirsari, Emma Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Ramadhani, Laily Ratih Amelia Ratih Amelia Rifda Daulay, Zulia Rivai, Ahmad Robin Robin Robin Roni Juliansyah Rusdiana Br Simamora Sahputra, Juliandi Septa Diana Nabella Siregar, Ratih Anggraini Siti Aisyah Sri Kawuri Syahlina, Maya Tammamah Lubis, Hartati Taufiq Risal Thamrin Tika Nirmala Sari Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Widy Hastuty HS Wijaya, Elyzabeth Winda Sari, Vina Yogi Rahman Feriza Ginting Zakia Fadila Zulkheiri