Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal International Journal of Business, Law, and Education
Triadi Agung Sudarto
Faculty of Economics and Business, Universitas Negeri Malang, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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

Found 2 Documents
Search
Journal : International Journal of Business, Law, and Education

 1 
THE DIRECT AND INDIRECT EFFECT TAX PAYER UNDERSTANDING ON TAX PAYER COMPLIANCE BY TAX COMPLIANCE COST Dodik Juliardi; Triadi Agung Sudarto
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.281

Abstract

The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil their tax obligations, it is still relatively high. This shows that the level of taxpayer compliance is still a major problem for all tax authorities, especially in Indonesia. Research that links taxpayer understanding and tax compliance has been widely conducted, but research that links indirectly between compliance costs to tax compliance is still not widely conducted, especially in Indonesia. This research will be carried out to connect directly between taxpayer understanding and tax compliance and indirectly through tax compliance costs. This type of research is quantitative research. The data used is primary data and the data source was obtained from the One Stop Integrated Services Investment and Manpower Service of Mojokerto City. This research will used Path Analysis. This research is important to conduct to see the role of compliance costs in increasing tax compliance. The results of the study are tax payers understanding has a significant effect on tax compliance and tax payers understanding also has a significant effect on compliance costs. Meanwhile, the indirect influence between tax payers understanding and tax compliance through compliance costs also has a significant effect. But based on the results, the coefficient is still greater for that direct influence. The limitation of this study is that respondents may not be objective in filling out the questionnaire.
The Influence Of Innovation Strategy On MSME Performance With Green Innovation As A Mediating Variable: Study Of Food And Beverage MSMES In Mojokerto Regency A’isy Fiklil Nafisah; Triadi Agung Sudarto; Satia Nur Maharani
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.351

Abstract

Many companies only prioritize product innovation to meet current consumer needs and are able to generate profits without paying attention to the impact of production activities on the environment. In the last few decades, environmental damage has become an important issue that is often discussed. This is because environmental damage occurs more frequently, such as forest fires, air and water pollution, extreme drought, erratic climate change and so on. One of the environmental damage factors that occurs is caused by economic growth which causes the exploitation of energy and natural resources to increase due to production needs. Development in the economic sector continues to be carried out with the aim of improving the welfare of Mojokerto residents. Not only that, the development carried out also aims to increase community competitiveness in the economic sector. Mojokerto has an MSME sector which operates in a number of fields. MSMEs or Micro, Small and Medium Enterprises are economic businesses owned by individuals or business entities that have been determined by law. The food businesses in Mojokerto are quite varied, some produce semi-finished ingredients, some also produce finished products. The type of research used in this research is explanatory research. In this study, The population in this study is the total number of Food and Beverage MSMEs registered with the District Industry and Trade Service. Mojokerto. and there were 100 samples in this study. The sampling technique used in this study was purposive sampling. The analysis technique in this study used the PLS technique. Conclusion: Green Innovation has a positive and significant influence on MSME performance. Innovation Strategy has a significant positive influence on Green Innovation. Innovation Strategy does not have a significant positive influence on MSME Performance. Innovation Strategy has a significant positive influence on MSME Performance through Green Innovation of MSMEs
Co-Authors A’isy Fiklil Nafisah Dodik Juliardi Maharani, Satia Nur