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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Evi Nausta Pardede, Tiolina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Kepatuhan Wajib Pajak dalam Memediasi Pengaruh Digitalisasi Sistem Perpajakan terhadap Pendapatan Pajak Daerah Kota Bekasi Tahun 2026 Yusuf, Daud; Evi Nausta Pardede, Tiolina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6798

Abstract

This study aims to analyze the effect of local tax system digitalization, including accessibility, system integration, and payment methods, on local tax revenue for individual taxpayers in Bekasi City in 2026, as well as to examine the role of taxpayer compliance as an intervening variable. The study population consists of all active PBB-P2 taxpayers in Bekasi City, totaling 713,881 taxpayers, with a sample of 200 respondents selected using accidental sampling. Data were collected through a closed-ended questionnaire using a 1–5 Likert scale. The analysis was conducted using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3. The results indicate that digital system accessibility facilitates taxpayers in fulfilling their obligations, system integration enhances administrative efficiency and supervision, and efficient and practical payment methods encourage higher compliance, which collectively contributes to increased local tax revenue. Taxpayer compliance also serves as a mediator, indirectly influencing the relationship between digitalization and tax revenue. These findings provide a basis for developing more responsive, transparent, and user-friendly digital tax services in Bekasi City.
Hubungan Transparansi Biaya dan Pengendalian Biaya (Cost Control) terhadap Efisiensi Operasional Pada Perusahaan Manufaktur: Kajian Literatur Setiani Prayitno, Erieka; Evi Nausta Pardede, Tiolina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6873

Abstract

This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies
Co-Authors Daud Yusuf Setiani Prayitno, Erieka