cover
Contact Name
Dr. Rusdi, S.P., M.Si.
Contact Email
Rusdi.msi@gmail.com
Phone
+6285692555651
Journal Mail Official
Rusdi.msi@gmail.com
Editorial Address
https://ojs.kayyismuliajaya.org/index.php/JEKOS/about/editorialTeam
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
JEKOS (Jurnal Ekonomi dan Sosial)
ISSN : 31245552     EISSN : -     DOI : -
Core Subject : Economy,
Fokus dan Ruang Lingkup JEKOS (Jurnal Ekonomi dan Sosial) berfokus pada publikasi hasil penelitian dan pengembangan terkini di bidang ekonomi, sosial, dan ilmu-ilmu terkait. Jurnal ini bertujuan menjadi wadah ilmiah bagi akademisi, peneliti, dan praktisi untuk berbagi temuan penelitian yang berkualitas serta berkontribusi terhadap pengembangan ilmu pengetahuan dan pemecahan permasalahan ekonomi dan sosial di masyarakat. Topik utama yang dicakup oleh JEKOS meliputi: Ekonomi Pembangunan Ekonomi Mikro dan Makro Manajemen dan Bisnis Akuntansi Kewirausahaan Ilmu Sosial dan Humaniora Kebijakan Publik dan Sosial JEKOS menerima artikel penelitian orisinal, tinjauan pustaka, serta studi kasus yang relevan dengan fokus jurnal. Seluruh naskah yang masuk akan melalui proses peer-review untuk menjamin kualitas, validitas, dan orisinalitas artikel yang diterbitkan. JEKOS diterbitkan secara berkala dua kali dalam setahun, yaitu pada bulan Februari dan Agustus. Seluruh artikel yang dipublikasikan bersifat akses terbuka (open access) guna memperluas diseminasi pengetahuan dan memberikan manfaat bagi masyarakat luas.
Articles 51 Documents
PENGARUH KEPATUHAN WAJIB PAJAK, KESEIMBANGAN KEHIDUPAN KERJA DAN EVALUASI KINERJA TERHADAP PRODUKTIVITAS PADA PELAKU USAHA UMKM: PRODUKTIVITAS PADA PELAKU USAHA UMKM Salwa
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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

Abstract

This study aims to analyze the effect of Taxpayer Compliance, Work-Life Balance, and Performance Evaluation on Productivity among Micro, Small, and Medium Enterprise (MSME) business actors. This research is motivated by the importance of increasing the productivity of MSME business actors, which is influenced not only by business operational aspects but also by compliance with tax obligations, the ability to balance work and personal life, and the implementation of performance evaluation. This study uses a quantitative approach. The population in this study consisted of 38,630 MSME business actors, with a sample of 100 respondents determined using the Slovin formula with a 10% margin of error. Data were collected through questionnaires distributed to the respondents. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS. The results of the study indicate that Taxpayer Compliance, Work-Life Balance, and Performance Evaluation simultaneously have a significant effect on Productivity among MSME business actors. This is demonstrated by the F-test result, which shows an F-value of 19.395 with a significance value of < 0.001. These results indicate that the three independent variables jointly contribute to explaining changes in the productivity of MSME business actors. Therefore, improving compliance with tax obligations, maintaining a balance between work and personal life, and implementing effective performance evaluations can support increased productivity among MSME business actors. Keywords: Taxpayer Compliance, Work-Life Balance, Performance Evaluation,  Productivity, MSMEs.