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THE EFFECT OF ENTREPRENEURSHIP EDUCATION AS A MODERATION ON STUDENTS' INTEREST IN ENTREPRENEURSHIP BASED ON THEORY OF PLANNED BEHAVIOR Abdul Haris; Agung Nugroho Jati; Arif Julianto Sri Nugroho; Darupratomo Darupratomo; Endang Eko Djati S.; Dandang Setyawanti; M. Gunawan Setyadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8608

Abstract

This research aimed to test whether the learning model obtained by entrepreneurship education students can strengthen attitude variables, subjective norms and perceived behavioral control of Unwidha undergraduate students' entrepreneurship interest. The research design was carried out using quantitative methods that explained the causal relationship between one variable and the other variables to be tested. The hypothesis test was formulated in a model using the Structural Equation Model multivariate test. The population in this research are all Unwidha undergraduate students who have a strong interest in entrepreneurship. The sampling technique was carried out by purposive sampling of 100 student respondents. The results of the analysis found that entrepreneurship education as a moderator influences student entrepreneurship motivation and the overall model in the SEM fit test. The research results can serve as a basis for making quality entrepreneurial learning models by adding aspects of real entrepreneurial practice for Unwidha undergraduate students
MODEL STRUKTURAL KEPATUHAN WAJIB PAJAK UMKM BERBASIS MANAJEMEN PEMASARAN LAYANAN DAN DIGITALISASI PERPAJAKAN M. Gunawan Setyadi; M. Hasan Ma'ruf; Abdullah Zailani
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20711

Abstract

This study examines the effects of service marketing management and tax digitalization on taxpayer compliance through taxpayer experience, satisfaction, and trust. An explanatory quantitative approach and a cross-sectional survey were employed involving 275 individual taxpayers who owned or managed micro, small, and medium enterprises in Greater Surakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling. Service marketing management and tax digitalization positively affected taxpayer experience. Experience positively influenced satisfaction, satisfaction enhanced trust, and trust improved taxpayer compliance. Taxpayer experience specifically mediated the effects of service marketing management and digitalization on compliance. However, serial mediation through experience and satisfaction without trust was not significant. In contrast, the complete experience–satisfaction–trust chain significantly mediated both exogenous relationships. The findings indicate that satisfaction alone is insufficient to translate service and digitalization into compliance; institutional trust is the decisive relational mechanism. The model explained 19.1% of the variance in taxpayer compliance. The study highlights the need to integrate service orientation, user experience, digital support, satisfaction, and trust-building in strategies to strengthen voluntary tax compliance. Keywords: PLS-SEM; service marketing management; tax digitalization; taxpayer compliance;