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All Journal JEBD Jurnal Akuntansi Keuangan Dan Perpajakan
Muhammad Zahran Sulthon
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Engineering

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Penerapan Analisis SWOT Untuk Pengembangan Strategi Pemasaran UMKM Ayam Penyet Bang Iwan Nanda Ismail Hasan; Barnard Defano Putra; Muhammad Zahran Sulthon; Muhammad Ridho; Rafil .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study analyzes the internal and external conditions of the Ayam Penyet Bang Iwan MSME in Pekanbaru and formulates marketing strategies using SWOT analysis. The research employs a qualitative approach with a case study design; informants were selected purposively (the owner, employees, and customers). Data were collected through in-depth interviews, observation, and documentation, validated through source and method triangulation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The results indicate that the main strengths include raw material quality, lower prices, good relationships with suppliers, and an online application rating above 4.7/5; the weaknesses include a less strategic location, limited dining and parking space, and limited human resources. The greatest opportunities stem from leveraging food delivery platforms (Gojek/Grab/ShopeeFood), which contribute more than 80% of revenue, and an still-open market, while the main threats are competitors offering very low prices and fluctuations in raw material costs. The priority strategy lies in the S–T quadrant: maintaining product quality and taste consistency to sustain customer loyalty, strengthening supply efficiency through supplier negotiations, and improving service and parking management to enhance competitiveness.
Dari Regulasi Menuju Kesadaran: Pengaruh Penghapusan Batas Waktu PPh Final UMKM terhadap Manajemen Kepatuhan Pajak dan Kepatuhan Sukarela Wajib Pajak di Kota Pekanbaru Erna Murniati; Natasha Nadira Putri; Torik Tri Putra; Muhammad Zahran Sulthon; Dwi Fionasari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Government Regulation Number 20 of 2026 removed the time limit on the use of the 0.5% Final Income Tax (PPh Final) rate for individual taxpayers and sole proprietorships (Perseroan Perorangan), raising questions about the policy's impact on the compliance behavior of MSME operators. This study aims to analyze the effect of the policy removing the MSME Final Income Tax time limit on Tax Compliance Management and Voluntary Taxpayer Compliance among MSME operators in Pekanbaru City. The study employs a quantitative approach using a survey method involving 100 respondents selected via purposive sampling from a population of 27,358 MSME operators in Pekanbaru City. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The results indicate that the policy removing the MSME Final Income Tax time limit has a positive and significant effect on both Tax Compliance Management (path coefficient 0.803; T-statistic 17.952; p 0.000) and Voluntary Taxpayer Compliance (path coefficient 0.710; T-statistic 10.212; p 0.000); thus, both research hypotheses (H1 and H2) are accepted. These findings indicate that the legal certainty provided by the policy encourages MSME operators to be more disciplined in managing tax administration while simultaneously increasing their awareness of fulfilling tax obligations voluntarily. This study is expected to serve as a basis for government evaluation in formulating more adaptive tax policies for MSMEs.
Co-Authors Barnard Defano Putra Dwi Fionasari Erna Murniati Muhammad Ridho Nanda Ismail Hasan Natasha Nadira Putri Rafil . Torik Tri Putra