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        Socialization, Service and Knowledge Matter with Taxpayer Compliance

        Achmad MAQSUDI,Tri RATNAWATI,Slamet RIYADI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

        Tax collections from land and building (axes (LBT) have particularly suffered in East Java and as a result, the provincial government is still looking at a big shortfall in tax revenue. East Java is facing a silent fiscal crisis owing to a shortfall in tax revenues, and the government’s budget suggests it may have grossly underestimated the problem. This research was conducted to prove the effect of taxpayer awareness as a mediator (mediating/intervening variable) on the impact of tax socialization, service quality, and taxpayers’ knowledge on taxpayer compliance. The sampling technique used is the consecutive method by taking a sample of 400 taxpayers in East Java province, Indonesia. Using the help of AMOS software version 26, the statistical analysis method used is the Partial Least Squares-Structural Equation Model, with the Generalized Least Square Estimation Parameters. Based on the research results, tax socialization, service quality, and taxpayer knowledge have a positive impact on taxpayer compliance directly. Furthermore, there is an indirect positive impact relationship between tax socialization, service quality, and tax information on taxpayer compliance through taxpayer awareness as a mediator, but only on a small scale. Tax authorities are expected to increase the taxpayers’ awareness, through increasing tax socialization, service quality, and taxpayer knowledge, so that taxpayers are more compliant in paying LBT.

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        The Impact of the COVID-19 Pandemic on the Batik Industry: An Empirical Study in Indonesia

        Feliks Anggia B,K,PANJAITAN,Mokhtar SAYYID,Achmad MAQSUDI,Tri ANDJARWATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5

        The COVID-19 pandemic weakened the small- and medium-sized enterprise (SME) sector. The decline in turnover is one that is felt by the batik industry in East Java, and the decline in turnover in the batik industry is very drastic. This research was conducted to prove the influence of the COVID-19 pandemic on SMEs in the batik industry. One model is proposed to prove the existence of an increase in the performance of the batik industry’s SMEs by implementing a customer relationship management strategy, business strategy, and market orientation. The study population was the batik industry entrepreneurs in East Java, Indonesia, using SEM analysis based on Amos, purposive sampling method, and a sample of 180 respondents. The results showed that the model was accepted. The results also show that customer relationship management and business strategy contributed to the performance of SMEs, while market orientation did not contribute to the performance of SMEs during the COVID-19 pandemic. To be able to maintain the sustainability of the company, the steps taken by the company are to lay off some of the employees, and during the production period the production stops, and focus on selling goods that have been previously produced.

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