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All Journal E-Jurnal Manajemen Universitas Udayana JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik
Munari, Munari
Universitas Pembangunan Nasional Veteran Jawa Timur
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : Journal of Management and Bussines (JOMB)

 1 
Penurunan Tarif Pph, Penerapan E-Registration, E-Filing, E-Billing dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm pada KPP Krembangan Surabaya Dinar Gusti Nabilah; Munari Munari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6152

Abstract

This research aims to empirically test and prove the effect of reducing income tax rates, implementing e-registration, e-filing, e-billing, and tax socialization on MSME taxpayer compliance at the Krembangan Surabaya KPP. The research method used is quantitative with the type of data used is primary data. The research results show that the reduction in income tax rates has a positive and insignificant effect, the implementation of e-registration has a positive and significant effect, the implementation of e-filing has a positive and significant effect, the implementation of e-billing has a positive and significant effect, and the socialization of taxation has a positive and insignificant effect. The conclusion is that the technology applied in the taxation system has a significant impact on taxpayer compliance. Keywords: Reducing Income Tax Rates, E-Registration, E-Filing, E-Billing, Taxation
Literasi Keuangan, Pendapatan dan Manajemen Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM di Kelurahan Ngagel Rejo Kota Surabaya Nabila Fitri Indah Kurniawati; Munari Munari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6325

Abstract

The purpose of this study is to test and prove the effect of financial literacy, income, and financial management on the financial performance of MSMEs in the Ngagel Rejo Village, Surabaya City. The research method uses quantitative research. The results of this study indicate that: a) Financial Literacy on MSME Financial Performance has a significant P-Value of 0.029; b) Income on MSME Financial Performance has a significant P-Value of 0.000; c) Management of Financial Management on MSME Financial Performance has a significant P-Value of 0.429. In conclusion, financial literacy and income have a positive and significant effect on MSME financial performance, while financial management does not have a positive effect on MSME financial performance. Keywords: Financial Literacy, Income, Finance, MSMEs
Co-Authors Adi Gunawan Ali Saifudin Dana Puspitasari Delviana Dama Yanti Diah Kristina Arilia Dimas Arya Kusuma Dinar Gusti Nabilah Dinda Amaria Purba Fitri Hardiyanti Lutfiana Ayu Pradita Marizka Distya Anastasia Marizta Rana Amira Marizta Rana Amira Mochamad Thorik Muhammad Affan Rizqi Nabila Fitri Indah Kurniawati Norma Riza Umami Sarwono Rentaulina Putri Siti Nurhidayah Verina Christi Zakharia Vito Trinova