Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Social Science Journal of Taxation Insights Policy Practice
Mega Mustika Sari
Universitas Swadaya Gunung Jati
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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

Found 2 Documents
Search

 1 
The Impact Of Russia's Invasion Of Ukraine On Capital Market Reaction In Energy Sector Companies Listed On The Idx Mega Mustika Sari; Silvia Nirmala Dewi; Anika Sari; Janiman Janiman
Journal Of Social Science (JoSS) Vol 3 No 1 (2024): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i1.253

Abstract

This study was conducted to determine the impact of Russia's invasion of Ukraine on capital market reactions in energy sector companies listed on the Indonesia Stock Exchange. Abnormal Return and Trading Volume Activity are variables used to analyze reactions. Observations were made for 5 days before and 5 days after the invasion on February 24, 2022 using the T test and Wilcoxon Signed Ranks test with a sample of 29 companies and a total of 145 data tested. In the test results there are abnormal differences in return and trading volume activity before and after the invasion of Russia and Ukraine, this proves that market reaction to the events of the Russian invasion of Ukraine has strong information content and causes an increase in buying and selling activity which means investors respond to events that occur so that the market reacts.
Influence Understanding Taxation and Awareness Must Tax to Compliance MSME Tax Mega Mustika Sari
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.11

Abstract

Taxes are the primary source of funding for development in Indonesia, with Micro, Small, and Medium Enterprises (MSMEs) contributing significantly to GDP. However, MSMEs' tax compliance remains low, primarily due to limited tax understanding and taxpayer awareness. This study aims to address this issue by analyzing the influence of these two factors on tax compliance. This study aims to analyze the influence of tax understanding and taxpayer awareness on MSME tax compliance in Indonesia and to provide recommendations for improving compliance through education and outreach. This study used a quantitative approach with a causal survey design among 400 MSMEs in Central Java and Yogyakarta. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) was used to test the hypothesis. The results showed that tax understanding (coefficient 0.45) and taxpayer awareness (coefficient 0.38) significantly influenced tax compliance, although the compliance rate only reached 45%. Understanding had a greater influence than awareness, indicating the need for educational interventions to improve MSME compliance.
Co-Authors Anika Sari Janiman Janiman, Janiman Silvia Nirmala Dewi