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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business Journal Of Humanities Community Empowerment
SYAHFRUDIN ZULKARNNAENI, ACHMAD
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Social Sciences

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THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY NUGROHO, FERDIAN; NASTITI, ARI SITA; SYAHFRUDIN ZULKARNNAENI, ACHMAD
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3714

Abstract

This study aims to analyze the influence of tax sanctions, taxpayer awareness, and the Tax Amnesty program on the tax compliance of MSMEs in Lumajang Regency, as well as to examine the moderating role of Tax Amnesty in these relationships. The research method used is quantitative with a moderated regression analysis (MRA) approach. Data were collected through questionnaires distributed to 99 MSME respondents. The results show that tax sanctions and taxpayer awareness have a significant effect on tax compliance. Tax Amnesty also significantly affects tax compliance and is able to moderate the relationship between tax sanctions and tax compliance. However, Tax Amnesty does not significantly moderate the relationship between taxpayer awareness and tax compliance. These findings emphasize that strict sanctions and high awareness are the main factors driving taxpayer compliance. Meanwhile, the Tax Amnesty program can strengthen the effect of sanctions but is less effective when linked to taxpayer awareness. This study provides important implications for policymakers to strengthen sanction mechanisms and improve tax education among MSME actors.
Easily English Sentences Understanding by the Syntax Method in Class XI A of SMA Muhammadiyah 3 Jember Soeharno, Ageng; Thamrin , Mohammad; Siswanto, Edhi; Syahfrudin Zulkarnnaeni, Achmad
Journal Of Humanities Community Empowerment Vol. 3 No. 4 (2025): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v3i4.4681

Abstract

In this training, students are guided to understand sentences using the syntax method. Syntax is a framework of rules that describes how all well-structured sentences in a language can be generated from basic components (morphemes, words, and parts of speech). The depiction of the sentence construction framework here uses the Backus-Naur Form technique. Backus–Naur Form (BNF) is a formal metalanguage used to structure the syntax and rules of programming languages. Created in the late 1950s by American computer scientist John Backus, BNF serves as a regular notation that helps developers ensure that the code they write follows a specific set of rules, similar to grammar guidelines for everyday languages. This notation utilizes various symbols, such as square brackets, to indicate defined categories and terms, thus clearly describing the structure of the language. This training was attended by 17 male and female students of SMA Muhammadiyah 3 Jember, involving 4 resource persons. The training took place solemnly, emphasizing a sense of camaraderie to foster positive communication among participants. Evaluation results showed satisfactory results, with students improving their comprehension, spelling, and translation skills.
Co-Authors Ari Sita Nastiti Ferdian Nugroho Siswanto, Edhi Soeharno, Ageng Thamrin , Mohammad