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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Sustainable Community Service
Azizah, Tyara Nur
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENTINGNYA PELATIHAN E-COMMERCE GUNA MENINGKATKAN PENJUALAN UMKM KEGIATAN MAHASISWA INDO GLOBAL MANDIRI MENDUKUNG MBKM Suryati; Azizah, Tyara Nur; Hertati, Lesi; Terttiaavini; Heryati, Agustina; Asmawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 2 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v2i1.429

Abstract

E-commerce or electronic commerce is currently growing rapidly in the era of technology that is increasingly advanced along with the times. E-commerce is one of the trading or sales media that is in great demand by the community at this time so that it can sell, buy, and promote products using online media as online buying and selling transactions. The sale of clothing products using E-commerce is very profitable for both sellers and buyers. With the increasingly sophisticated technology and gadgets, buyers no longer bother to choose the clothes they want without being tired of going around choosing clothes, even if only by using a cellphone, buyers can already buy clothes that are out of town and even abroad using E-commerce, so that sellers can market their products not only in the surrounding area.
Pengaruh Tax Amnesty, Sosialisasi Pajak, dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Azizah, Tyara Nur; Hertati, Lesi; Pebriani, Reny Aziatul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7137

Abstract

This study aims to analyze the influence of tax amnesty, tax socialization, and taxpayer compliance with tax revenue. The object of the study is corporate taxpayers registered at KPP Pratama Ilir Barat, Palembang City. The determination of the sample using the Slovin formula with an error rate of 5% resulted in 100 corporate taxpayers as respondents. The research uses a quantitative approach with data collection through questionnaires distributed using google forms. Data analysis used SPSS 30 with multiple linear regression test. The results of the F test showed that tax amnesty, tax socialization, and taxpayer compliance simultaneously had a significant effect on tax revenue with a significance value of 0.001 < 0.05. Partially, the tax amnesty variable had a significant effect with a value of sig. 0.041 < 0.05 and a t-count value of 2.071 > t-table 1.985, tax socialization had a significant effect with a value of sig. 0.002 < 0.05 and t-count 3.231 > t-table 1.985, and taxpayer compliance had a significant effect with The value of sig. 0.009 < 0.05 and t-count 2.683 > t-table 1.985. This research provides practical implications in the form of recommendations to increase the effectiveness of tax socialization and strategies to increase taxpayer compliance to optimize tax revenue, as well as the need to develop a tax amnesty program with a more attractive scheme to encourage the disclosure of unreported assets.
Co-Authors Asmawati Heryati, Agustina Lesi Hertati, Lesi Pebriani, Reny Aziatul Suryati Terttiaavini