Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Applied Research and Sustainable Sciences (IJARSS)
Muhammad Mukhram
Universitas Sulawesi Barat
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Digital Transformation in Financial Management: Security and Efficiency Wulan Ayuandiani; Fausiah; Muhammad Mukhram; Nurul Listiawati; Indayani B
International Journal of Applied Research and Sustainable Sciences Vol. 1 No. 3 (2023): November 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijarss.v1i3.875

Abstract

Digital transformation has changed the business landscape in various sectors, including in the field of financial management. This article aims to explain the role of digital transformation in financial management, focusing on two essential aspects: data security and operational efficiency. Through literature review and case analysis, this article provides deep insights into how companies can adopt digital technologies to protect their data better and improve operational efficiency
THE APPLICATION OF TAX SANCTIONS ON AWARENESS AND COMPLIANCE OF MOTOR VEHICLE TAXPAYERS AT THE MAJENE DISTRICT SAMSAT OFFICE Muhammad Mukhram; Wulan Ayuandiani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3239

Abstract

This study examines the impact of tax sanctions on the awareness and compliance of motor vehicle taxpayers at the Majene Regency Samsat Office. Utilizing a mixed-methods approach, the research collected quantitative data from 120 respondents through questionnaires and qualitative data through observations and interviews with Samsat employees. The results indicate that while taxpayers perceive tax sanctions positively, their influence on increasing awareness and compliance remains limited. Quantitative findings show compliance rates have stagnated below 50% from 2019 to 2022, with many taxpayers citing forgetfulness, financial constraints, or indifference, particularly among upper-class individuals, as reasons for non-compliance. Qualitative insights further reveal that sanctions, typically administrative fines, are insufficient to create a deterrent effect. Employees act as facilitators, yet enforcement lacks the rigor to alter taxpayer behavior substantially. The study’s factor analysis supports the validity and reliability of the instruments used, and results suggest the need for complementary strategies, such as reward mechanisms for timely taxpayers and more tangible penalties (e.g., temporary withholding of vehicle documents). The research highlights the necessity of tailoring enforcement mechanisms to diverse taxpayer characteristics to promote voluntary tax compliance and improve local revenue outcomes effectively.
Co-Authors Fausiah Indayani B Nurul Listiawati Wulan Ayuandiani