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All Journal AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIM : Journal Of International Management
Christine Monica Saren
Sekolah Tinggi Bisnis dan Manajemen Dua Sudara Bitung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH TARIF PPN 12 % DAN PERSEPSI EFEKTIVITAS KEBIJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Christine Monica Saren; Nofela Letonaung
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2469

Abstract

This study aims to analyze the effect of the planned 12% Value Added Tax (VAT) rate adjustment as mandated by the Tax Regulation Harmonization Law (UU HPP) and perceptions of policy effectiveness on taxpayer compliance at KPP Pratama Bitung. The research employed a quantitative associative approach with a causal design. Primary data were collected through questionnaires distributed to 30 respondents selected using purposive sampling, consisting of corporate taxpayers and individual taxpayers registered as taxable entrepreneurs (PKP). Data analysis was conducted using classical assumption tests and multiple linear regression with SPSS software. The results indicate that the 12% VAT rate has a positive and significant effect on taxpayer compliance, with a significance value of 0.002 and a t-value of 3.328. Perceived policy effectiveness also has a positive and significant effect, with a significance value of less than 0.001 and a t-value of 4.811. The coefficient of determination (R²) of 0.586 indicates that both independent variables explain 58.6% of the variation in taxpayer compliance.
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI WILAYAH KASAWARI DAN SEKITARNYA Christine Monica Saren
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.2114

Abstract

This study aims to examine the influence of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the Kasawari region and its surroundings. Financial literacy is considered a crucial capability that affects business owners’ financial decision-making, including capital management, budgeting, and investment planning. The research employs a quantitative approach using simple linear regression analysis. The sample consists of 50 MSME actors selected through purposive sampling. The results show that financial literacy has a positive and significant effect on MSME financial performance, with a regression coefficient of 0.68 and a significance value of 0.000. The coefficient of determination (R²) is 0.476, indicating that financial literacy explains 47.6% of the variation in financial performance. These findings reinforce previous studies that emphasize financial education as a strategic tool for local economic empowerment. The study recommends enhancing financial literacy through training and mentoring programs to strengthen MSME competitiveness and sustainability.
Co-Authors Nofela Letonaung