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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Management Research and Economics
Mercy Reyne Marlina Tirayoh
Universitas Batam
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH MORAL PAJAK DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA BATAM Basri, Basri; Marlina Tirayoh, Mercy Reyne; Robin, Robin; D L, R A Widyanti
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 10, No 2 (2024): VOLUME X NO. 2 OKTOBER 2024
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v10i2.6331

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh secara parsial dan simultan moral pajak dan pemahaman perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Batam. Jenis penelitian ini menggunakan penelitian asosiatif kausal serta metode penelitian yang digunakan dalam penelitian ini ialah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh UMKM di Kota Batam yang jumlahnya tidak dapat diketahui dengan pasti. Teknik dalam pengambilan sampel dalam penelitian ini adalah menggunakan teknik pengambilan sampel dengan metode nonprobability sampling dengan teknik accidental sampling. Untuk memperkecil jumlah populasi yang ada maka peneliti menggunakan rumus zikmund. Adapun jumlah sampel penelitian yang diambil dalam penelitian ini dibulatkan dari 96 menjadi 100 responden. Dengan penyebaran kuisioner berfokus yaitu UMKM di Kota Batam. Adapun hasil penelitian menjelaskan bahwa moral pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM di Kota Batam. Pemahaman perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM di Kota Batam. Moral pajak dan pemahaman perpajakan secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM di Kota Batam. Nilai adjusted R square 0,629 dapat disebut koefisien determinasi, hal ini berarti 0,629 (62,9%) keputusan pengambilan kredit dapat diperoleh dan di jelaskan oleh financial literacy dan income sedangkan sisanya 37,1% (100% - 62,9% = 37,1%) dijelaskan oleh variabel diluar model yang tidak diteliti.Keywords: Moral pajak, pemahaman perpajakan, kewajiban wajib pajak, UMKM
OPTIMIZING THE FINANCIAL DECISIONS OF FEMALE WORKERS IN LABOR-INTENSIVE INDUSTRIES: AN INTERVENTION BASED ON FRAMING EFFECTS AND MENTAL ACCOUNTING IN PENSION FUND PROGRAMS Mercy Reyne Marlina; Elly Rumengan; Basri; Faris Ramadhan; Etty Sri Wahyuni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.3739

Abstract

Female workers in the manufacturing sector in Batam City often face challenges in financial planning, particularly regarding pension funds. Lack of knowledge and information about the importance of pension funds, coupled with limited awareness campaigns, result in many workers not participating in pension programs. Additionally, a work culture focused on short-term targets often leads female workers in this sector to view long-term financial planning, such as retirement, as less important. This study aims to investigate and analyze the partial and simultaneous effects of framing effect, mental accounting, and financial decisions on the effectiveness of pension funds among female workers in manufacturing companies in Batam City. This study employs causal associative research, and the research method used is quantitative. The population in this study consists of all female workers in manufacturing companies in Batam City, whose exact number is unknown. Four manufacturing companies were randomly selected, and 50 respondents were selected from each company. The sampling method used non-probability sampling with purposive sampling techniques, with several criteria including women aged 40-50 years with a minimum of 1 year of work experience and companies employing more than 250 workers. The sample size for this study was 200 respondents. The data were analyzed using SPSS version 25. The results of the study indicate that the framing effect partially influences the effectiveness of pension funds, mental accounting partially influences the effectiveness of pension funds, financial decisions partially influence the effectiveness of pension funds, and the framing effect, mental accounting, and financial decisions simultaneously influence the effectiveness of pension funds. The adjusted R-squared value of 0.728 can be referred to as the coefficient of determination, This means that 0.741 (74.1%) of the effectiveness of pension funds can be obtained and explained by the framing effect, mental accounting, and financial decisions, while the remaining 25.3% (100% - 74.1% = 25.3%) is explained by variables outside the model that were not studied.
The Effect Of Taxation Socialization, Taxation Knowledge, And Service Quality On Corporate Taxpayer Compliance With Taxpayer Awareness As An Intervening Variable At KPP Pratama Selatan Batam City Mercy Reyne Marlina Tirayoh; Bambang Satriawan; Robin Robin
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1108

Abstract

The impact of several changes in the tax law also requires the socialization of taxation to the community so that tax awareness and taxpayer compliance can also increase. Taxpayers will underreport their taxes when their tax obligations are uncertain but this possibility can be reduced if the tax office or agency can provide low-cost information to taxpayers. One of the efforts to provide tax information to the public and taxpayers is through tax socialization activities. The purpose of this study is to determine and analyze the effect of taxation socialization, taxation knowledge, and service quality on taxpayer compliance directly or mediated by taxpayer awareness of the nature of testing the relationship between variables. The research population was 14,483 corporate taxpayers registered at KPP Pratama Batam Selatan with sampling techniques using the Slovin formula with a leeway of 9% obtained a sample of 123 people. The data analysis technique uses path analysis techniques with the help of statistical tools PLS Ver. 3. The results of data analysis obtained socialization of taxation, taxation knowledge, and service quality have a direct effect with a significance value below 0.05 on taxpayer awareness. the socialization of taxation, taxation knowledge, service quality, and taxpayer awareness have a direct effect with a significance value below 0.05 on taxpayer compliance. The results of the indirect effect obtained by tax socialization, tax knowledge, and service quality have an indirect effect with a significance value below 0.05 on taxpayer compliance through taxpayer awareness.
Co-Authors BAMBANG SATRIAWAN Basri Basri Basri D L, R A Widyanti Elly Rumengan Etty Sri Wahyuni Ramadhan, Faris Robin Robin Robin Robin, Robin