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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Eksplorasi Akuntansi (JEA)
Permata, Shintya Dwi
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Economics, Econometrics & Finance

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Systematic Literature Review: Green Marketing dan Green Trust Nisaa, Verselly; Ravelby, Thesa Alif; Permata, Shintya Dwi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 2 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i2.2205

Abstract

The purpose of this systematic literature review (SLR) from 2017 to 2021 is "to see which parts are used by researchers in articles", "Who are the top authors in this field". This research uses the PRISMA method. This research is about green marketing and green trust. This study found 9216 articles in the search using Science Direct and the help of VOSviewer and Miscrosoft Excel applications then filtering and selection selected 66 articles for analysis. The findings show that based on this review, the number of publications on green marketing and green trust per year has increased and shows the importance of this issue. Furthermore, based on this review, there are top ten authors with the most number of articles published on green marketing and green trust. And from this review, there are 17 journals with further publications on green marketing and green trust. Based on this review, the top journal with the highest number of citations is shown in Journal of Business Research with 76149 citations. The most frequently used keywords in the field of Green Marketing and Green Trust in consumer behavior are 5487
Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak Permata, Shintya Dwi; Ravelby, Thesa Alif; Nisaa, Verselly
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3781

Abstract

“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, particularly from the tax sector. To sustain economic activity, the government issued various tax incentive policies, including Article 21/22/23/25 Income Tax and MSME Final Income Tax incentives, to encourage taxpayer compliance. However, compliance during the pandemic was also influenced by other factors such as tax sanctions, tax knowledge, services, and tax socialization. This study aims to examine the effects of tax incentives, sanctions, knowledge, and services on taxpayer compliance, with tax socialization as a moderating variable. This type of research is quantitative research. the population is taxpayers of Bengkulu province. The sampling technique used is purposive sampling with certain criteria with a sample of 200 respondents. The technique used to analyze the data using the Partial Least Square (PLS) method. The results show that tax incentives and services did not have a positive effect on compliance, while tax sanctions, tax knowledge, and tax socialization had significant positive effects. Moreover, tax socialization strengthened the influence of incentives and sanctions on compliance but did not moderate the effects of knowledge and services. The findings contribute theoretically by expanding understanding of compliance behavior during crises and practically by providing insights for policymakers to design more effective tax communication and education strategies.
Co-Authors Nisaa, Verselly Ravelby, Thesa Alif