Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Bima Journal : Business, Management and Accounting Journal Journal of Economics and Management Scienties
Subagio, Sifa Rhodatul Jannah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office Subagio, Sifa Rhodatul Jannah; Aresteria, Maya
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.173-180

Abstract

MSME have an important role in the economy in Indonesia, this is reflected in their number which reaches 99% of all business units, and the contribution of MSMEs themselves to GDP also reaches 60.5%. Along with the increasing business development, the government also continues to issue new regulations regarding MSME taxation. One of them is the regulation regarding the change in tax rates from 1% to 0.5%. However, along with the rapid growth of MSME taxation, this is not supported by the level of compliance. Along with the continued enactment of new regulations issued by the government, this study aims to determine (1) The effect of changes in tax rates on MSME taxpayer compliance at Blora Primary Tax Service Office (2) The effect of tax awareness on MSME taxpayer compliance at Blora Primary Tax Service Office (3) The effect of tax knowledge on MSME taxpayer compliance Blora Primary Tax Service Office. The population in this study were MSME taxpayers registered at Blora Primary Tax Service Office, with the number of samples taken as many as 100 MSME taxpayers registered at the Blora Primary Tax Service Office. The data collection technique used in this research is Purposive sampling technique with data analysis techniques used are classical assumption tests and multiple linear regression analysis. The results showed that changes in tax rates and tax awareness have an influence on MSME taxpayer compliance at Blora Primary Tax Service Office, while tax knowledge has no influence on MSME taxpayer compliance at Blora Primary Tax Service Office
Transformasi Digital dan Emisi Karbon: Analisis Bibliometrik atas Perkembangan Riset Global Subagio, Sifa Rhodatul Jannah; Prastiwi, Andri
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.447

Abstract

This study aims to map the development, publication trends, and intellectual structure of the literature on digital transformation and carbon emissions in the context of corporate sustainability. The method used is a bibliometric analysis of scientific publications indexed in the Scopus database. Data collection was conducted through a keyword-based search strategy with restrictions on the field of study, document type, and language, resulting in 165 documents analyzed. The results indicate a significant increase in the number of publications since 2021, suggesting growing academic attention to the role of digital transformation in the management and reporting of carbon emissions, as well as efforts to support corporate sustainability. Additionally, the analysis revealed that digital transformation is increasingly viewed as a strategic factor in enhancing the transparency and accountability of information related to carbon emissions. Theoretically, this study enriches the literature on the relationship between digital transformation and carbon performance and opens opportunities for the development of research models, particularly in the context of developing countries. Practically, these findings provide a comprehensive overview for researchers and research institutions in identifying future research directions, trends, and opportunities. The novelty of this study lies in the bibliometric approach used to systematically map the relationship between digital transformation and carbon emissions management.
Co-Authors Andri Prastiwi Aresteria, Maya