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All Journal BJRM (Bongaya Journal of Research in Management) West Science Accounting and Finance
Saida Said
Universitas Muhammadyah Makassar
Humanities Economics, Econometrics & Finance Education

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The Effect of Tax Incentives, Tax Socialization, and Law Enforcement on Motor Vehicle Tax Compliance in East Java Loso Judijanto; Saida Said
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1048

Abstract

This study examines the impact of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java, utilizing a quantitative approach. A sample of 140 respondents was surveyed using a Likert scale (1-5), and the data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that tax incentives (H1), tax socialization (H2), and law enforcement (H3) have positive and significant effects on motor vehicle tax compliance. Specifically, law enforcement emerged as the most influential factor, followed by tax incentives and tax socialization. These findings highlight the importance of well-structured tax policies, comprehensive taxpayer education, and robust enforcement mechanisms in enhancing tax compliance. The study offers valuable insights for policymakers seeking to improve tax collection efficiency and compliance rates among motor vehicle owners in East Java.
Menggali Kearifan Lokal Di Pasar Tradisional: Tinjauan Fenomenologis Atas Dinamika Sosial Ekonomi Pedagang Sayuran Kaki Lima Di Kota Makassar Saida Said; Syarifudin; Darwis Said
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.773

Abstract

Penelitian ini mengeksplorasi peran pasar tradisional, khususnya pedagang sayuran kaki lima di Makassar, Indonesia, serta hubungannya dengan kearifan lokal dan dinamika sosial ekonomi. Pasar tradisional berkontribusi signifikan terhadap perekonomian lokal, dengan menyumbang sekitar 70% dari total transaksi ritel di Indonesia. Studi ini menyelidiki bagaimana kearifan lokal memengaruhi praktik perdagangan dan tantangan sosial ekonomi yang dihadapi oleh para pedagang, yang berfungsi sebagai perantara antara petani lokal dan masyarakat. Menggunakan pendekatan fenomenologis, penelitian ini termasuk observasi partisipatif, wawancara mendalam dengan pedagang pasar, dan analisis dokumen. Temuan menunjukkan bahwa kearifan lokal, yang berakar pada nilai dan norma budaya, memainkan peran penting dalam praktik perdagangan pedagang dan meningkatkan solidaritas sosial dalam komunitas. Para pedagang mengandalkan pemahaman mereka terhadap kebutuhan lokal untuk menyesuaikan strategi pemasaran mereka sementara menghadapi tantangan dari persaingan modern dan perubahan pola konsumsi. Penelitian ini diakhiri dengan rekomendasi untuk pemberdayaan pedagang, pengembangan komunitas pasar, pelestarian kearifan lokal, dan saran untuk penelitian lebih lanjut guna memperkaya pengetahuan tentang dinamika pasar tradisional.
Co-Authors Darwis Said, Darwis Loso Judijanto Syarifudin