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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
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Search results for , issue "Vol. 4 No. 1 (2024)" : 1 Documents clear
Pengaruh Pengaruh insentif pajak dan literasi digital terhadap keberlangsungan UMKM berbasis green business Reza, Fahry; Hanif Setiawan, Rifki; Bagus Pratama, Yudistira; Fauzi, Dani
Borobudur Accounting Review Vol. 4 No. 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11930

Abstract

This research aims to analyze the influence of tax incentives and digital literacy on the sustainability of MSMEs with green business as a moderating variable. The ability of business actors to accelerate scientific and technological knowledge in environmentally friendly business activities is a key role in remaining afloat amidst current global competition. This research uses a quantitative approach with a survey method to collect data from various MSME actors in Pangkalpinang City. Survey respondents were limited to processing business activities and obtained 64 micro and small business actors spread across seven sub-districts in Pangkalpinang City. Through the planned behavior theory approach and using Moderated Regression Analysis (MRA), the results show that the green business variable is able to moderate the tax incentive variable and strengthen the influence on the business sustainability variable. The green business variable is also able to moderate the digital literacy variable and strengthen the influence on the business sustainability.

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