JMD : Jurnal Riset Manajemen & Bisnis Dewantara

PENGARUH SISTEM INFORMASI DAN KINERJA LOGISTIK TERHADAP KEPUASAN PELANGGAN

Nirwaseta Deryl Kresna — 2023-12-28

This research investigates the relationship between information systems, logistics performance, and customer satisfaction. The object of this research study is the J&T logistics company, which has an extensive network in Indonesia and uses the latest information system as a web-based application. The population of this study was J&T logistics service customers in Cilegon, and the sample was 95 people. The data used is primary data processed using the SPSS application. The research results show that the information system does not affect customer satisfaction. However, J&T's logistics performance has a significant effect on customer satisfaction.

PERAN KEPERCAYAAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA RANTAI PASOK

Suryaputra Lias Dita — 2023-12-28

This research aims to analyze trust and information technology's influence on Tempe Micro, Small, and Medium Enterprises (MSMEs) supply chain performance in Banten Province. This research uses a quantitative approach. The population in this research is all Tempe MSMEs in Banten. The sample in this study was 64 tempe MSMEs located in 8 (eight) districts/cities. Sampling was taken using stratified random sampling, namely 8 (eight) respondents in each district/city. The data is primarily obtained through a questionnaire and then processed using the SmartPLS 4 tool. The research results show that trust and information technology has proven to influence the supply chain performance of tempeh MSMEs in Banten. High trust between business partners in the supply chain provides benefits in the form of better collaboration, effective communication, and more excellent reliability in meeting customer needs and demands. The use of sophisticated information technology allows MSMEs to speed up business processes, increase data accuracy, optimize coordination with business partners, and increase responsiveness to changes in market demand.

PENGARUH PENGHASILAN, LITERASI PAJAK, PEMANFAATAN APLIKASI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Simorangkir Rona Tumiur Mauli Carolin — 2023-12-09

This research aims to analyze the influence of income, tax literacy, use of tax applications, taxpayer awareness on MSME taxpayer compliance. This study uses a quantitative approach. The population in this research is MSME Taxpayers in the KPP Pratama Pondok Aren Area. The sample in this study was 100 respondents. The data used is primary data taken from questionnaires distributed to respondents. Data analysis used in this research used SmartPLS Version 3.0 software. The results of this research show that the influence of income, tax literacy, use of tax applications and taxpayer awareness has a positive and significant influence on MSME taxpayer compliance at KPP Pratama Pondok Aren.

HUBUNGAN KEPATUHAN PAJAK DAN KEBERLANJUTAN UKM DALAM PERSPEKTIF PLANED BEHAVIOUR THEORY

Gunawan Alvien — 2023-12-29

This research examines the relationship between tax compliance behaviour based on the Theory of Planned Behavior (TPB) and the sustainability of SME businesses. Data collection used a survey method of 107 SMEs with various business fields on the islands of Java and Bali and met the criteria as SME taxpayers based on Government Regulation No. 55 of 2022. This research uses primary data collected through questionnaires given to SME respondents offline and online. Data analysis was carried out using the Spearman rank Correlation Coefficient test to test the research hypothesis. The results of this research show that: 1) understanding of taxation, trust in the government, and intention have a positive relationship with SME taxpayer compliance; 2) there is no significant relationship between obstacles and SME taxpayer compliance; 3) there is a relationship between understanding taxation and trust in the government; 4) trust in the government and obstacles, as well as understanding that taxation and obstacles do not interact with each other; 5) there is a significant relationship between understanding taxation, trust in the government, and tax compliance behaviour of SMEs on the sustainability of SME businesses; and 6) obstacles have no relationship to the sustainability of SME businesses.