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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Bina Bangsa Ekonomika
Witra Maison
Universitas Mahaputra Muhammad Yamin Solok
Economics, Econometrics & Finance

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LITERASI KEUANGAN, GAYA HIDUP DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM Habib Prawiga; Rita Dwi Putri; Witra Maison
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.574

Abstract

This study was conducted with the aim of determining the influence of financial literacy, lifestyle and income on financial management behavior in MSME Actors in Tanjung Harapan District, Solok City. This research is a quantitative research with an associative approach. Primary data obtained from respondents with data collection techniques in the form of questionnaires. The population in this study is MSME Actors in Tanjung Harapan District, Solok City, totaling 3089 people and using the slovin technique as a sample, so the population of respondents in this study is 97 MSME Actors. The analysis methods used are validity and reliability tests, normality tests, multicollinearity tests and heteroscedasticity tests, t tests, F tests and coefficients of determination. Hasl hypothesis test partially shows that financial literacy and income have no effect on financial management behavior, while lifestyle has a significant effect on financial management behavior. The results of the hypothesis test simultaneously show that financial literacy, lifestyle and income simultaneously have a significant effect on financial management behavior
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Solok Witra Maison; Rita Dwi Putri; Abdul Azis
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.822

Abstract

The aim of this research is to determine the effect of administrative sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance. This type of research is quantitative research to determine the influence of Tax Knowledge (X1), Taxpayer Awareness (X2), Service Quality (X3), and Tax Sanctions (X4) on Motor Vehicle Taxpayer Compliance (Y). The population in this study were taxpayers registered at the Solok City SAMSAT Office in 2020-2023 and the sample in this study used the Slovin formula, namely 100 motor vehicle taxpayers. The test results show that Tax Knowledge influences Motor Vehicle Taxpayer Compliance because it has a calculated t value of 2.126 > t table 1.985 with a significance of 0.036 < 0.05, Taxpayer Awareness influences Motor Vehicle Taxpayer Compliance because the calculated t value is 2.160 > t table 1.985 with a significance of 0.033 < 0.05, quality Tax Services have no effect on Motor Vehicle Taxpayer Compliance because the t value is 1.462 < t table 1.985 with a significance of 0.147 > 0.05, and Tax Sanctions have no effect on Motor Vehicle Taxpayer Compliance because the t value is 1.879 < t table 1.985 with a significance of 0.063 > 0.05.
Co-Authors Abdul Azis Habib Prawiga Rita Dwi Putri