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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Magister Akuntansi Trisakti
yuana
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF TAX KNOWLEDGE, E-FILING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY AT PT BENUA JAM INTERNUSA yuana; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22522

Abstract

This study aims to analyze the effect of taxation knowledge, the application of e-filing, and tax sanctions on individual taxpayer compliance. This study was conducted on employees of PT Benua Jam Internusa with a total of 157 individuals. A simple random sampling technique was used in sampling, resulting in 61 respondents being selected, with 58 respondents who filled out the questionnaire completely. Data collection was conducted through a survey using a structured questionnaire, and data analysis was performed using the Partial Least Squares (PLS) method. The results showed that tax knowledge has a positive and significant effect on individual taxpayer compliance. Similarly, the application of e-filing and the effective enforcement of tax sanctions can increase the level of compliance. These findings indicate that increasing tax awareness, developing digital infrastructure, and optimizing law enforcement mechanisms can significantly encourage tax compliance. Therefore, this study recommends that tax authorities strengthen public socialization, especially through social media platforms, to increase taxpayers' understanding and involvement in fulfilling their tax obligations.
MSME Digitalization: Strengthening Fintech Adoption Through Tri-Literacy to Enhance Sustainable Entrepreneurship Febrianawati, Febrianawati; Hidayat, Nur; Yuana; Areskeia, Indera; Hura, Meiherni
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4641

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the Indonesian economy, although they encounter obstacles in leveraging digital technologies. Inadequate literacy levels, encompassing digital, financial, and entrepreneurial literacy, impede the effective adoption of financial technology (fintech), which could serve as a strategic remedy to enhance organizational performance. This study examines the impact of Tri-Literacy on fintech adoption and its consequences for MSME performance. The research employs a quantitative approach using a survey of 300 MSMEs in Pontianak City and its vicinity. The research instrument is a questionnaire with a 1–5 Likert scale, developed based on indicators of Tri-Literacy, Fintech Adoption, and MSME Performance. Data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0 to assess validity, reliability, coefficients of determination, and path coefficients. The findings indicate that all Tri-Literacy variables significantly and positively influence fintech adoption, which in turn significantly and positively affects MSME performance. Entrepreneurial literacy provides the largest contribution to both fintech uptake and MSME performance. The research model demonstrates validity and relevance, yielding an R² value of 0.762 for Fintech Adoption and 0.844 for MSME Performance. The performance construct used in this study captures not only short-term financial outcomes, but also aspects of resilience, adaptability, and long‑term viability, thereby reflecting the broader concept of sustainable entrepreneurship.
Co-Authors Areskeia, Indera Febrianawati, Febrianawati Hura, Meiherni Lin Oktris Nur Hidayat