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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) JAMI: Jurnal Ahli Muda Indonesia
Bayu Agus Permadi
STIE Mahardhika Surabaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Social Sciences

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Impact of Legal Regulation and Credit Access on MSME Competitiveness with NIB Ownership Mediation Nindya Kartika Kusmayati; Iwang Suwangsih; Dhiyan Septa Wihara; Bayu Agus Permadi
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 2 (2025): Desember 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i2.16211

Abstract

This study investigates the role of the Company Identification Number (NIB) as a mediating factor in the relationship between business legality, access to credit, and the competitiveness of Micro, Small, and Medium-Sized Enterprises (MSMEs). Data were collected through structured questionnaires from 95 MSME owners in the Gayungan District of Surabaya and analyzed using Structural Equation Modeling–Partial Least Squares. The findings show that business legality and access to credit positively influence the likelihood of MSMEs obtaining an NIB. In turn, NIB ownership enhances competitiveness and mediates the effect of legality and credit access on competitive advantage. These results underscore the strategic importance of business formalization in strengthening market position and expanding access to financial services. The study suggests that local governments should simplify the NIB registration process, while financial institutions need to implement more inclusive lending schemes. Strengthening both legal compliance and financial access can foster a supportive environment for sustainable MSME growth and competitiveness.
Tax Digitalization, Final Tax Incentives, And Sanctions Toward MSME Tax Compliance: Tax Digitalization, Final Tax Incentives, and Sanctions: Their Impact on MSME Tax Compliance Nindya Kartika Kusmayati; Yuli Kurniawati; Nunuk Latifah; Bayu Agus Permadi; Dini Febriani
JAMI: Jurnal Ahli Muda Indonesia Vol. 7 No. 1 (2026): Juni 2026
Publisher : Akademi Komunitas Negeri Putra Sang Fajar Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46510/jami.v7i1.409

Abstract

Backgrounds. This study aims to examine the impact of tax digitalization, final income tax incentives, and tax penalties on the tax compliance of small and medium enterprises (SMEs) in Lamongan Regency.Methods. The research subjects consist of small and medium enterprises (SMEs) in Lamongan Regency. Primary data were collected from 95 SME taxpayers using a structured questionnaire distributed online via Google Forms. The respondents were SME owners or managers who are registered as taxpayers and actively operate their businesses. The sampling technique applied in this study was purposive sampling, with respondents selected based on their relevance to the research objectives. This study employs a quantitative approach using a survey method. Data were analyzed using SPSS version 25.0 with multiple linear regression analysis.Results. The findings indicate that tax penalties have a positive effect on SME tax compliance. However, tax digitalization and final income tax incentives do not have a significant effect on compliance levels. Simultaneously, the three variables collectively influence SME tax complianceConclusions. The study concludes that although not all tax policy instruments individually have a significant impact, a comprehensive and well-designed tax policy framework remains essential for strengthening tax compliance among SMEs.
Co-Authors Dhiyan Septa Wihara Dini Febriani Iwang Suwangsih Latifah, Nunuk Nindya Kartika Kusmayati Nindya Kartika Kusmayati Yuli Kurniawati