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All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
S Pentanurbowo
Institut Ilmu Sosial Dan Manajemen STIAMI Jakarta
Religion Humanities Economics, Econometrics & Finance Social Sciences

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TAX AUDIT AND TAXPAYER COMPLIANCE Loso Judijanto; S Pentanurbowo; Erwin; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

Tax audits alone may not be effective enough in encouraging tax compliance without being supported by thorough tax education and the use of technology in the tax system. The research method used is the literature research method. The results show that tax audit has a deterrent effect on tax avoidance, but its effectiveness increases significantly when accompanied by tax education that provides knowledge and forms a positive attitude towards taxes. In addition, the integration of technology in the tax administration process makes it easier for taxpayers to fulfill their obligations, improving tax compliance through increased efficiency and transparency. Thus, success in improving tax compliance requires a combination of fair and consistent enforcement of regulations, informative and awareness-building education initiatives, and the development of a supportive technological infrastructure. The implications of these findings provide guidance for tax policy makers to design more effective strategies to improve tax compliance in the future.
DINAMIKA PERTUMBUHAN UMKM DAN PERDAGANGAN INFORMAL DALAM MEMENUHI KEBUTUHAN LOKAL SERTA LINTAS BATAS: KENDALA AKSES MODAL DAN PASAR S Pentanurbowo; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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This study discusses the dynamics of Micro, Small and Medium Enterprises (MSMEs) and informal trade in meeting local and cross-border needs, with a focus on barriers to capital and market access. MSMEs and the informal sector have proven to play an important role in supporting the national economy, particularly in providing employment and meeting the daily needs of the community. However, this significant contribution is still hampered by various structural challenges, including limited access to formal capital sources, low financial literacy, limited distribution, and difficulty penetrating modern and cross-border markets. The study uses a literature review method by analysing literature from various sources to summarise the growth patterns, main obstacles, and development opportunities of both sectors. The results of the study show that although MSMEs and informal trade have high adaptability, they need inclusive policy support, the use of digital technology, and network strengthening strategies to expand access to capital and markets. With these measures, MSMEs and informal trade have the potential to become more competitive, globally competitive, and able to contribute significantly to sustainable economic development.
Co-Authors Al-Amin Erwin Loso Judijanto