Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Business, Accounting and Finance Journal of Bussines Management Basic
Syiafudin, Ahmad
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers) Krisdina, Tiana Fenny; Salsah, Silma Halimatis; Azizah, Winny Salma Nur; Syiafudin, Ahmad
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the hypothesis and produce empirical evidence regarding the effect of tax socialization and the application of e-samsat on the compliance of motor vehicle taxpayers with tax sanctions as a moderation variable. This study uses a quantitative approach with a sample of 100 respondents with a sampling technique, namely Simple Random Sampling. The data was analyzed using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of the SPSS 29 program. The results of the study showed that the variable of tax socialization had no significant effect on taxpayer compliance (0,091>0,05). Implementation of e-samsat had a significant positive effect on taxpayer compliancae (0,001<0,05). Based on the Moderated Regression Analysis (MRA) test, the tax socialization interaction moderated by tax sanctions has a significant value of 0,504>0,05, so it is stated that tax sanctions are not able to strengthen tax socialization on taxpayer compliance. Implementation of e-samsat moderated by tax sanctions has a signifcant value of 0,391>0,05 so that it is stated that tax sanctions are not able to strengthen the relationship between the implementation of e-samsat and taxpayer compliance
Development of Leuwidingding Village as a Tourist Village Through Agro-Edu-Tourism Concept Syiafudin, Ahmad; Nurhidayanti, Nurhidayanti; Septiyani, Dwi; Kartini, Eneng; Yusani, Anisa
Journal of Bussines Management Basic Vol 6 No 2 (2024): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tourism is currently a hype in the life of modern society. The tourism village model is a trend of alternative tourism development in Indonesia that continues to increase in popularity. Desa Leuwidingding is one of the villages that has the potential to be developed as an agricultural-based tourism village. The natural resources and superior potential found in Desa Leuwidingding are worth utilizing and developing sustainably. However, the number of visitors who come is still relatively low because the construction has not been optimized and stopped during the COVID-19 pandemic. Through community service activities, as a form of participation in the development of the tourism village, students create a work program that carries the concept of "Agro-Edu-Tourism,” or known as agricultural educational tourism. The concept was developed into products in the form of verticulture of medicinal plants and ornamental plants, an educational banner of medicinal plants, and guide boards.
Co-Authors Azizah, Winny Salma Nur Dwi Septiyani Kartini, Eneng Krisdina, Tiana Fenny Nurhidayanti, Nurhidayanti Salsah, Silma Halimatis Yusani, Anisa