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All Journal International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Muhdor, Ali
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo Muhdor, Ali; Prayogi, Yoga Adi; Purwanti, Wiwik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.639

Abstract

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.
E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya Maylisa, Azizah Firdausy; Muhdor, Ali; Rahman, Arief; Sanusi, Ruchan; Fauziah, Dien Ajeng
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.999

Abstract

The expansion of small and medium-sized enterprises (SMEs) has played a crucial role in driving Indonesia's economic development, including the financial performance of the SMEs themselves, particularly those in Surabaya that utilize e-commerce/online retail platforms like Shopee. The objective of this research is to examine the effects of e-commerce, Systems for managing information in the field of accounting, and the integration of financial services, both partially and simultaneously, regarding the economic outcomes of small and medium-sized enterprises utilizing the Shopee platform in Surabaya. The results from the partial test indicate that e-commerce significantly enhances financial performance, as evidenced by a significance value of 0.003. The variable of the accounting information system also exerts a notable positive influence on financial performance, with a significance value of 0.021. Financial inclusion demonstrates a profound effect on financial performance, with a p-value of 0.000, indicating high statistical significance. These results highlight the significant impact of the three variables in enhancing the financial outcomes of SMEs on Shopee in Surabaya, and the consequences of this can serve as a foundation for crafting policies that foster the growth of SMEs in the digital age.
Co-Authors Arief Rahman Dien Ajeng Fauziah Maylisa, Azizah Firdausy Prayogi, Yoga Adi PURWANTI, WIWIK Sanusi, Ruchan