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All Journal SEEIJ (Social Economics and Ecology International Journal)
Steelyana W, Evi
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"THE IMPACT OF TAX INCENTIVES, TAX SANCTIONS, AND SOCIALIZATION ON TAX COMPLIANCE AMONG MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN WEST JAKARTA DURING THE COVID-19 PANDEMIC" Steelyana W, Evi; Maarif, Syamsul
SEEIJ (Social Economics and Ecology International Journal) Vol. 7 No. 2 (2023): October
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/seeij.v7i2.10301

Abstract

The purpose of this study is to empirically examine the effect of tax regulation during on covid19 pandemic. There are factors which have been implemented which are tax incentives, government incentives on regulation number 23 of 2018, and tax sanctions on the level of taxpayer compliance of small and medium enterprises (SME). This study uses primary data in the form of a questionnaire. The analytical method used in this study is SEM-PLS analysis with Level of Taxpayer Compliance of Small and Medium Enterprises (SME) as the dependent variable and tax incentives, socialization of government regulation number 23 of 2018, and tax sanctions as an independent variable. The results of this study showed that tax incentives , and socialization of government regulation number 23 of 2018, have no effect on the level of taxpayer compliance of small and medium(SME), while the tax sanctions variable has a positive and significant effect on the level of taxpayer compliance of small and medium (SME).
UNIVERSITY COMMUNITY ENGAGEMENT IN STRENGTHENING DIASPORA ECONOMIC ROLE: THE CASE OF BINUS UNIVERSITY AT THE JAVANESE DIASPORA INTERNATIONAL CONGRESS Steelyana W, Evi; Witjaksono, Armanto; fathia rahmi, ismi; Waworuntu, Ine
SEEIJ (Social Economics and Ecology International Journal) Vol. 10 No. 1 (2026): March
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/seeij.v10i1.14492

Abstract

This article evaluates the contribution of higher education through community engagement at the Javanese Diaspora International Congress, with a case study of Binus University (School of Accounting). The study focuses on educational initiatives related to investment, taxation, and export–import as part of empowering the Javanese diaspora. A descriptive qualitative method was applied using content analysis of congress reports and media publications. Findings show that literacy in accounting, taxation, and investment facilitated by the university strengthens diaspora capacity in identifying economic opportunities while navigating Indonesia’s fiscal policy environment. The study contributes to the discourse on university community engagement by positioning it as a bridge between diaspora networks, government policy, and business development.
Co-Authors Armanto Witjaksono fathia rahmi, ismi M. Syamsul Maarif WawoRuntu, Ine