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All Journal Jurnal Ilmiah Wahana Pendidikan
Yuniar, Awaliyah Fadya
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Systematic Literature Review (SLR): Factors That Affect the Level of Taxpayer Awareness and Compliance in Paying PBB And BPHTB Yuniar, Awaliyah Fadya; Lastari, Devi Suci; Situngkir, Tiar Lina; Ba’Gubair, Sana’a Mohammed Awwadh
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 1.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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The PBB, also known as the Land and Building Tax, is a significant source of funding for public infrastructure projects that aim to enhance the welfare of the populace. In spite of this, there is still a relatively low level of compliance with property tax payments. This is caused in part by the public's negative attitude and lack of awareness as taxpayers, as well as in part by a lack of tax understanding. Therefore, the goal of this study is to examine the variables that affect taxpayer awareness and compliance with regard to building and land tax (PBB) payments and the acquisition fee for land and building rights (BPHTB). This research employs a systematic literature review (SLR) method, utilizing the PRISMA framework for reporting. The results of the study show that taxpayer awareness is significantly influenced by attitude, motivation, the family head's level of understanding, taxpayer perception of sanctions, and taxpayer education. Similarly, taxpayer compliance is influenced by taxpayer awareness, tax knowledge, service quality, income level, and perception of sanctions. Positive attitudes towards taxes and strong motivation positively influence taxpayer awareness. Likewise, taxpayer perceptions of the implementation of fine sanctions positively influence taxpayer awareness in PBB and BPHTB payments. Meanwhile, increasing taxpayer awareness through tax education has a positive impact on taxpayer compliance.
A Literature Review On Indonesian Banking Architecture (IBA) Sutardi, Fitrah Diraya; Yuniar, Awaliyah Fadya; Sidik, Nur Halimah; Riyandi, Riyandi; Lastari, Devi Suci; Sitinjak, Moses Aprildo Jerico; Manda, Gusganda Suria
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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The Indonesian Banking Architecture (IBA) is a strategic policy launched by Bank Indonesia in 2004 to build a healthy, efficient, and resilient national banking system in the face of global economic dynamics. Over the past two decades, IBA has been a guideline for transforming Indonesia's banking sector. The program is designed to strengthen the national banking structure through policies, including banking consolidation, capital consolidation, technological infrastructure development, and improved governance and risk management. As a result of this policy, the quantity of banks in Indonesia has decreased, which is in line with the strengthening of capital quality, thus creating a more solid and integrated banking system. This article explores the benefits of IBA’s implementation for the banking industry in the last two decades. This study utilizes secondary data from related academic research.
Analysis Of Factors Influencing Profitability (ROA) In The Digital Era: A Review Of E-Commerce Companies Lastari, Devi Suci; Yuniar, Awaliyah Fadya; Sitinjak, Moses Aprildo Jerico; Sutardi, ⁠Fitrah Diraya; Riyandi, Riyandi; Sidik, Nur Halimah
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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This research is a part of e-commerce profitability factor investigation, addressing Return on Assets (ROA) within the digital era. With the increasing demand for technology and internet usage, online businesses are facing problems that may have a drastic impact on their financial management skills along with providing them new opportunities. The scope of this research was the use of quantitative methods and the financial statement analysis of the giant enterprises in the e-commerce industry. The results of the study imply that technologies, digital marketing strategies, and cost-management are the major contributors to the entities' return on assets (ROA). This study is exploratory and seeks to provide practical recommendations to managers and employees of e-commerce companies, who will be affected by the digital transformation of the firm if they do not develop strategies to improve profitability.
Co-Authors Ba’Gubair, Sana’a Mohammed Awwadh Gusganda Suria Manda Lastari, Devi Suci Riyandi Riyandi Sidik, Nur Halimah Sitinjak, Moses Aprildo Jerico Situngkir, Tiar Lina Sutardi, Fitrah Diraya Sutardi, ⁠Fitrah Diraya