PROCEDURE EASY ANALYSIS, EFFECTIVE VERIFICATION, GOOD SERVICE ON TAXPAYER AWARENESS AND COMPLIANCE

The reason for this study was once to decide the attention of taxpayers in mediating accurate service relationships, simple and easy procedures and high-quality verification of compliance with land and building taxpayers in the Rural and Urban sectors. A complete of 123 person taxpayers who own land and or buildings. who took the Land and Building Tax Payable Tax Return for 2022 at the Malang City Regional Revenue Agency, the records analysis used WarpPLS to evaluate the mannequin starting from the outer model and the internal model. The effects showed that taxpayer cognizance used to be in a position to mediate a high-quality verification relationship on taxpayer compliance. Effective consciousness and verification without delay have an effect on taxpayer compliance, whilst appropriate service, easy and handy methods are no longer in a position to make bigger taxpayer recognition and compliance. JEL: H20; H25; H24  Article visualizations

THE EFFECT OF SOCIALIZATION AND SANCTIONS ON TAXPAYER'S WILL FOLLOWING VOLUNTARY DISCLOSURE PROGRAM

The Voluntary Disclosure Program is a continuation of the tax amnesty software to grant tax amnesty or write-offs. The purpose of this find out about was once to determine the impact of sanctions and socialization of Tax Amnesty on the willingness of taxpayers to participate in the Voluntary Disclosure Program. A whole of 133 individual taxpayers who participate in the voluntary disclosure program, information analysis uses WarpPLS to evaluate models starting from the outer model and inner model. The results showed that the willingness of taxpayers to take part in the voluntary disclosure application or quantity II tax amnesty was greater involved with being a concern to sanctions or fines if later there were findings from the Tax Service Office, but the socialization of the tax amnesty volume II used to be unable to make bigger taxpayers' willingness to pay taxes. participate in a voluntary disclosure program. JEL: D31; H21; H27  Article visualizations

ROLE OF WORKING CAPITAL MANAGEMENT, CAPITAL INTENSITY IN AFFECTING THE PROFITABILITY OF MANUFACTURING COMPANY

The phenomenon that occurs is that the food and beverage sub-sector in Indonesia is currently one of the mainstays of supporting the growth of manufacturing and the national economy. All activities carried out by the company always require funds, both to finance daily operational activities and to finance long-term infestations. The research objective is to analyze and test the effect of working capital management and capital intensity on the profitability of manufacturing companies. The population in this study is the Consumer Goods Industry Sector which is listed on the Indonesia Stock Exchange. The method used in this study is multiple linear regression analysis. The research results of working capital management affect profitability, capital intensity has a significant negative effect on profitability and working capital management and intensity capital together has an impact on profitability. JEL: D24; G31; L60; L66 Article visualizations

PENGEMBANGAN PRODUK EKSPOR BATIK PODHEK DI KABUPATEN PAMEKASAN PROVINSI JAWA TIMUR

Tujuan dari pengembangan produk batik podhek ini yaitu, 1) meminimalisir limbah dengan prinsip penyulingan air limbah pelorotan batik. 2) meningkatkan produksi dan efisiensi produksi batik podhek, 3) pembentukan pengurus kelompok usaha bersama, 4) melakukan studi banding untuk menambah wawasan dalam strategi produksi, pemasaran, dan pengelolaan limbah, 5) memperkuat kerjasama dengan mitra yang sudah terjalin. Metode pelaksanaan dari pengembangan produk ekspor batik podhek ini dengan metode pendampingan. Pengembangan yang sudah dilakukan yaitu, 1) koordinasi pada setiap pelaksanaan program, 2) sosialisasi peleksanaan pengembangan produk ekspor batik podhek, 3) penataan tempat produksi batik, 4) pembentukan pengurus dan program kerja kelompok usaha bersama, 5) penyewaan tempat pemasaran batik, 6) pameran batik di tunjungan plaza Surabaya, 7) Studi banding mengenai produksi dan manajeman pemasaran di produsen batik puri putri pacitan dan batik tengah sawah pacitan. 8) pameran batik bekerjasama dengan MIN 1 Malang, 9) memperkuat kerjasama dengan mitra yang sudah terjalin. Pengembangan pada program berikutnya membuat sentra kampung batik podhek

RELATIONSHIP BETWEEN HUMAN CAPITAL AND MSMES PERFORMANCE WITH COMPETITIVE ADVANTAGE AS A MEDIATION

The numerous batik industries in Indonesia, including the province of East Java, are evidence of the fast-paced growth of batik in that country. Batik Businesses in East Java continue to perform poorly due to management issues that are numerous and interconnected. The resource-based theory emphasizes internal elements in elucidating business strategy through competitive advantage as a variable that influences the impact of human capital on the performance of Batik SMEs in East Java. The sampling strategy used in this research was proportional random sampling, with numbered samples drawn from 140 East Javan batik SMEs. A structural equation modeling (SEM) study demonstrates how human capital affects MSMEs' performance and competitive advantage. The link between human capital and the success of batik MSMEs in East Java can be mediated by competitive advantage. Based on the research findings, suggestions are put forward for science. The results of this research can enrich references and scientific repertoire related to Resource-Based Theory and can be implemented in MSMEs who want to get good performance by owning, mastering, and utilizing intangible assets through human capital. Batik SMEs in East Java need to improve leadership skills to be more cooperative with employees and partners and improve relations between employees, partners, and consumers, for further researchers can conduct a study of the business environment and network (networking) efforts to improve the performance of MSMEs

Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating

This study aims to analyze the effect of financial attitudes on financial well-being and financial performance moreover, it analyses financial well-being to mediate the effect of financial attitudes on MSME financial performance. This is explanatory research with quantitative data analysis method. The unit of analysis is the 112 small and medium sized enterprises (SMEs) in the handicraft industry that exportin Banyuwangi Regency. Samples were drawn using saturation and census sampling. Structural Equation Modeling (SEM) analysis, explain that there is a direct effect of financial attitudes on financial well-being and financial performance and financial well-being can mediate the effect of financial attitudes on financial performance. This study concludes that the financial attitude of MSMEs for export handicrafts in Banyuwangi Regency contributesto financial well-being and improving financial performance and financial well-being is able to improve financial performance and is able to mediate the effect of financial attitudes on MSME financial performance. This study’s practical implication is that the export of handicraft (MSMEs) in Banyuwangi Regency need to have a financial attitude to develop a knowledge of personal financial orientation such as the ability to create effective financial planning records

INFLUENCE OF SOCIALIZATION ON MSME COMPLIANCE BY MEDIATING UNDERSTANDING AND MODERATING KNOWLEDGE OF TAX VISITS

This study aims to determine the role of tax knowledge in being able to strengthen the relationship between tax socialization and understanding of taxpayers and understanding of taxpayers being able to mediate the relationship of socialization of tax visits or picktime to 151 MSMEs in the "Selecta" destination, Batu City - East Java - Indonesia. This research is included in survey research, but from a number of MSMEs that are eligible for data analysis, there are 148 because 3 respondents are considered unfit for processing. Testing mediation and moderation using WarpPLS in order to determine the mediating role of the taxpayer understanding variable and the moderating role of the taxpayer knowledge variable. WarpPLS is also used to test the fit of external models which include convergent validity tests and composite reliability, compositer Realiability, Model Fit and Quality Indices. The results show that understanding taxpayers is able to mediate the impact of "Picktime" socialization on taxpayer compliance, while knowledge of tax visits can strengthen the relationship of tax visit socialization to taxpayer compliance, especially knowledge related to providing ease of use of the picktime application and being able to increase the influence of socialization on taxpayer understanding tax to get a queue number make a face-to-face appointment with the tax office

Pengaruh pengetahuan terhadap kepatuhan pajak dimediasi pemahaman, kesadaran pajak dan sistem pemungutan ( Studi wajib pajak PBB-P2 Kabupaten dan Kota Se Malang Raya )

Kepatuhan wajib pajak mempunyai peran yang sangat penting untuk pembangunan nasional yang bertujuan mencerdaskan kehidupan bangsa dan kesejahteraan rakyat Indonesia secara adil, makmur dan merata. Pajak merupakan sumber penerimaa negara yang potensial yang digunakan sebesar-besarnya untuk pembiayaan pembangunan nasional. Kesadaran dan kepatuhan wajib pajak sebagai kunci kesuksesan penerimaan negara dari sektor pajak karena pajak merupakan sumber penerimaan negara dan banyak manfaat yang dapat dengan membayar pajak sesuai ketentuan akan berguna bagi kehidupan berbangsa dan bernegara. Penelitihan ini dilakukan di wilayah kabupaten dan kota se Malang Raya menggunakan sampel sebanyak 278 responden. Dengan menggunakan Path Analisis. Statistical Pascage for the Social Sciences (SPSS V.17). Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak tentang PBB-P2berpengaruh sangat rendah terhadap kepatuhan pajak yang menandakan semakin rendah pengetahuan wajib pajak maka semakin mebnurun tingkat kepatuhan pajaknya