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Sri Rusiyati

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Author-ID : 646890

Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Determinants of SME tax compliance: The intervening role of tax awareness in Jakarta Rusiyati, Sri; Mulyanti, Kurniawati; Elyana, Instianti; Ichwani, Tia
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3814

Purpose: This study examines the determinants of tax compliance among Small and Medium Enterprises (SMEs) in DKI Jakarta by testing tax awareness as an intervening variable. Research Methodology: This research was conducted in DKI Jakarta, Indonesia, using a quantitative approach. Primary data were collected using a structured questionnaire administered to SME taxpayers. The conceptual model is grounded in Attribution Theory, the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and Institutional Theory. This study evaluates the effects of tax knowledge, e-filing tax systems, tax authority service quality, and tax law enforcement on tax awareness and compliance. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with dedicated PLS-SEM software (brand/version not specified). Results: The findings indicate that tax knowledge, the e-filing tax system, tax authority service quality, and tax law enforcement have positive and significant direct effects on tax awareness and compliance. Tax awareness also has a positive and significant effect on tax compliance and mediates the relationship between the four antecedent factors and tax compliance. Conclusions: Strengthening SME tax compliance requires improvements in knowledge, digital tax processes, service quality, and enforcement, while tax awareness functions as a key mechanism linking these factors to compliance Limitations: This study uses cross-sectional, self-reported survey data from SMEs in one province, which may limit generalizability and causal inference. Contribution: This study integrates behavioral, technological, and institutional perspectives and provides practical input for the Directorate General of Taxes to enhance voluntary awareness-based compliance among SMEs.

Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Mulyanti, Kurniawati; Rusiyati, Sri; Sulastri, Tuti; Harahab, Jamalludin
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3816

Purpose: This study aims to examine customer adoption of Bank Syariah Indonesia (BSI) by applying a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability to explain adoption decisions in the context of Islamic banking. Methodology: The study employed a quantitative survey approach using mixed-mode data collection (online and on-site questionnaires). Data were collected from 325 active BSI customers located in the Jakarta–Bogor–Depok–Tangerang–Bekasi (Jabodetabek) area. Online Religious Leaders and Managerial Performance were modeled as exogenous stimuli, Product Value Trust as the organismic variable, and the Decision to Become a BSI Customer as the response variable. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results: The findings indicate that Online Religious Leaders and Managerial Performance significantly enhance Product Value Trust, which in turn positively influences customers’ adoption decisions. Both stimuli also exhibit significant direct effects on adoption decisions. Mediation analysis confirms that Product Value Trust partially mediates the relationship between the stimuli and customer adoption. Conclusions: The results demonstrate that customer adoption of Islamic banking is shaped by the alignment of credible religious influence and visible managerial performance that collectively strengthen trust in product value. Limitations: This study is limited to customers in the Jabodetabek area and relies on cross-sectional data. Contributions: This study contributes to Islamic banking and consumer behavior literature by identifying Product Value Trust as a central mechanism linking digital religious influence and institutional capability to customer adoption decisions.

Co-Authors Candrasari, Ati Dede Mustomi Dede Suleman Devy Sofyanty Dinar Riftiasari Eulin Karlina Frisma Handayanna Givan, Bryan Harahab, Jamalludin Helmy Ivan Taruna Ichwani, Tia Ida Zuniarti Ida Zuniarti, Ida Indah Purnamasari Instianti Elyana Instianti Elyana, Instianti Joko Ariawan Karlina, Eulin Kurniawati Mulyanti Lukman Hakim Lukman Hakim Mulyadi, Hary Nurhayaty, Ety Nurzalinar Joesah Purnamasari , Indah Puspasari, Aprilia Raden Ati Haryati Restu Putri, Dita Roy Irawan Sabil Sabil Sabil sabil sabil, sabil Sinta Rukiastiandari Sofyan Marwansyah Susan Rachmawati Taat Kuspriyono, Taat Zahra Zahra

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Journal : Annals of Human Resource Management Research