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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Pengabdian Masyarakat Khatulistiwa International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economics and Management Research Journal of Deep Learning, Computer Vision and Digital Image Processing
Basri Basri
Universitas Batam
Religion Arts Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer's Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office Basri Basri; Yuliansyah Yuliansyah; Bambang Satriawan
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.127

Abstract

Individual taxpayers who carry out their obligations experience fluctuations from year to year, but there are several years that actually experience a significant decline. The level of taxpayer compliance continues to experience waves of ups and downs, so it can be said that there is instability in taxpayer compliance which shows a less good trend. The percentage shown is quite high, but actually still has not reached the maximum target. The purpose of this study was to determine and analyze the effect of service quality, tax sanctions, and taxpayer environment on taxpayer compliance directly or moderated by Account Representative Professionalism the nature of testing the relationship between variables. The research population was 67,957 individual taxpayers registered at KPP Pratama Batam Utara with sampling techniques using the Slovin formula with a leeway of 100%, a sample of 100 people was obtained. The data analysis technique uses path analysis techniques with the help of PLS Ver statistical tools 3. The results of data analysis were obtained. The quality of Fiskus services has a positive and insignificant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Tax sanctions have a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. The taxpayer environment has a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Professional account representatives moderate the effect of the quality of tax authorities' services positively and insignificantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Homologizer moderator. Professional account representatives moderate the effect of tax sanctions negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Quasi moderator. Professional account representative moderates the influence of taxpayer environment negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification as Quasi moderator.
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)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.3739

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.
MODEL INKUBASI BISNIS BERBASIS KAMPUS DALAM MEMBANGUN EKOSISTEM WIRAUSAHA MUDA DI UNIVERSITAS BATAM Dahlan Gunawan; Nolla Puspita Dewi; Basri Basri; Dwi Kartika Sari; Anggra Anggra
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 8, No 2 (2025): NOPEMBER
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v8i2.5590

Abstract

ABSTRACTThe high unemployment rate among college graduates highlights the need for entrepreneurship-based competencies that focus not only on short-term training but also on organized and ongoing mentoring. The Young Entrepreneur Development Program through the Batam College Business Incubator was implemented as an effort to strengthen the capacity of students and graduates to start and develop businesses professionally. The implementation strategy is carried out through four main stages: entrepreneurship classes, bootcamp training, entrepreneurship training, and entrepreneurship training programs. Each program is designed to build an entrepreneurial mindset, develop specific trade skills, and provide access to systems, coaches, and encourage trade law enforcement. The results of this program demonstrated significant progress in entrepreneurial knowledge perspectives, entrepreneurial development skills through the Student MSME culinary bazaar, and readiness to develop business plans. Of the 30 initial participants, 10 successfully advanced to the training program and demonstrated a more focused increase in entrepreneurial competencies. This program not only influenced changes in students' entrepreneurial talents but also strengthened the role of universities as operators of regional economic strengthening. Therefore, the entrepreneurship training program proved to be a key approach in creating competitive young entrepreneurs, especially in the Batam region as an economic and industrial area.Keywords: Business Incubation, Entrepreneurship, Batam UniversityABSTRAKTingginya angka pengangguran di kalangan lulusan perguruan tinggi, menyoroti kebutuhan akan kompetensi berbasis kewirausahaan yang tidak hanya berfokus pada pelatihan jangka pendek, tetapi juga pada pendampingan yang terorganisir dan berkelanjutan. Program Pembentukan Wirausaha Muda Melalui Inkubator Bisnis Perguruan Tinggi Batamâ dilaksanakan sebagai upaya untuk memperkuat kapasitas mahasiswa dan lulusan dalam memulai dan mengembangkan bisnis secara profesional. Strategi penerapan dilakukan melalui empat tahap utama: kelas kewirausahaan, pelatihan bootcamp, pelatihan kewirausahaan, dan program pelatihan kewirausahaan. Setiap program dirancang untuk membangun mentalitas kewirausahaan, mengembangkan keterampilan perdagangan khusus, dan memberikan akses kepada sistem, pelatih, serta mendorong penegakan hukum perdagangan. Hasil dari program ini menunjukkan kemajuan yang signifikan dalam perspektif pengetahuan kewirausahaan, keterampilan pengembangan kewirausahaan melalui bazar kuliner UMKM Mahasiswa, dan kesiapan untuk mengembangkan rencana bisnis. Dari 30 peserta awal, 10 peserta berhasil maju ke program pelatihan dan menunjukkan peningkatan kompetensi kewirausahaan yang lebih terfokus. Program ini tidak hanya memengaruhi perubahan bakat kewirausahaan mahasiswa, tetapi juga memperkuat peran perguruan tinggi sebagai operator penguatan ekonomi daerah. Oleh karena itu, program pelatihan pembentukan kewirausahaan terbukti menjadi pendekatan kunci dalam menciptakan wirausahawan muda yang kompetitif, terutama di wilayah Batam sebagai kawasan ekonomi dan industriKata Kunci : Inkubasi Bisnis, Wirausaha, Universitas Batam
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
The AI–Gamification Integrated HR Control (AGIHC) Model: A Conceptual Framework for Employee Selection and Placement in Indonesia Sony Putra; Wilda Fasim; Basri; Etty Sri Wahyuni
Journal of Deep Learning, Computer Vision, and Digital Image Processing ARTICLE IN PRESS
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/decoding.v4i3.1423

Abstract

Purpose – Selection and placement in many organizations remain subjective and inefficient, while gamification’s engagement potential is rarely applied to hiring. This study explains why an integrated approach is needed and proposes the AI–Gamification Integrated HR Control (AGIHC) Model, which couples AI as an analytic engine with gamification as an engagement interface to optimize the HR control system in an emerging-market (Indonesian) context.Methods – A Design Science Research approach was combined with a structured narrative synthesis of Scopus- and Sinta-indexed literature (2020–2026). The model was developed as a designed artifact, with a mixed-methods validation roadmap specified for the next phase.Findings – Based on the synthesized literature rather than on primary measurement in this study, individual primary studies report reductions in time-to-hire and cost-per-hire on the order of one-third; this figure is taken from those cited studies and is not an average computed in the present synthesis. Only 7.3% of gamification studies address recruitment versus 85.4% targeting existing employees. The resulting AGIHC Model specifies three layers: an Input Layer (AI screening plus gamified assessment), a Process Layer (AI matching plus gamified onboarding), and an Output Layer (AI analytics plus a gamified dashboard). Research implications – As a conceptual contribution, the propositions await empirical testing, and the single-country Indonesian framing bounds generalizability. Deployment also depends on data governance, candidate consent, and the explainability of AI scoring.Originality – The study bridges two previously parallel literatures in an integrated AI–gamification HR control framework and provides testable propositions for engagement-driven, fairness-aware selection and placement.
Co-Authors Anggra Anggra Bambang Satriawan Benni Sumarman D L, R A Widyanti Dahlan Gunawan Dewi, Nolla Puspita Dwi Kartika Sari Elly Rumengan Etty Sri Wahyuni Mercy Reyne Marlina Mercy Reyne Marlina Tirayoh Ramadhan, Faris Robin Robin, Robin Sony Putra Wilda Fasim Yuliansyah Yuliansyah