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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK)
Ira Murwenie
Universitas Garut
Decision Sciences, Operations Research & Management

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Tax Assistant Mediation in The Behavioral Model of Tax Compliance in MSMEs Ira Murwenie; Ramayani - Yusuf; Gunardi - Gunardi; Tatiek Ekawati Permana
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12455

Abstract

This research examines how tax assistants, tax management, and the final PPh tax incentives (PP 23/2018) might increase Bandung Regency SMEs' tax knowledge and compliance. The quantitative descriptive research technique used simple random selection for MSMEs with active NPWP status at the DJP KPP office in Bandung Regency. This research uses PLS SEM and SEMPLS3 software to analyze 132 MSMEs in agricultural, culinary, and fashion. Tax management mediated by a tax assistant has a 17.7% favorable impact on tax compliance. Tax Assistant improves tax compliance by 0.626, or 62.6%. Tax Management (TMP) improves the Tax Assistant (TEA) by 55.0%. This research concludes that the low level of SME tax compliance in Bandung Regency is more due to a lack of knowledge in techniques for calculating, paying, and reporting MSMEs final income tax (PPh), where a tax assistant becomes very important in aiding management in MSMEs tax compliance, and that the findings are consistent with the Expected Utility Tax Compliance Theory
Media Exposure and Information Quality Impact on Online Purchase Intention through Recipient Satisfaction Effectiveness Ira Murwenie; Erik Kartiko; Alam Avrianto
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15691

Abstract

The rapid development of information and communication technology has transformed consumer behavior toward online shopping as part of a modern lifestyle. This study aims to analyze the influence of media exposure, information quality, and digital marketing on online purchase intention, with recipient satisfaction as a mediating variable. The research was conducted on Shopee users in Malang City, representing active online consumers. The population of this study includes all Shopee users in Malang, while the sample was determined using Malhotra’s formula based on the total number of observed indicators, resulting in 105 respondents. Data were collected through a structured questionnaire using a Likert scale and analyzed using path analysis with SPSS to examine direct and indirect effects among variables. The findings show that information quality and digital marketing have a positive and significant effect on recipient satisfaction, whereas media exposure has no significant effect. Furthermore, recipient satisfaction significantly influences online purchase intention and mediates the relationship between information quality, digital marketing, and purchase intention. These results highlight the critical role of satisfaction and information quality in strengthening consumer purchasing behavior in the digital marketplace.
Co-Authors alam avrianto Erik Kartiko Gunardi - Gunardi Ramayani - Yusuf Tatiek Ekawati Permana