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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business JIMEK
Minarni A. Dethan
UNIVERSITAS NUSA CENDANA
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISA LAPORAN AUDIT PEMERINTAH PERIODE 2021-2023 PROVINSI NTT Maria Roberty Stevy Benyamin; Maria Prudensiana Leda Muga; Minarni A. Dethan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4746

Abstract

Penelitian ini bertujuan untuk menganalisis data laporan audit pemerintah Provinsi NTT dan menguji pengaruh temuan audit, ketidakpatuhan, dan efektivitas tindak lanjut rekomendasi audit. Data yang digunakan dalam penelitian ini merupakan data sekunder dari LHP BPK atas LKPD Provinsi NTT (2018-2023), IHPS Semester I dan II serta Laporan Pemantauan Tindak Lanjut Hasil Pemeriksaan. Teknik pengumpulan data dilakukan melalui studi dokumentasi dengan mengunduh dan mengkaji LHP BPK yang tersedia diweb resmi BPK. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Provinsi Nusa Tenggara Timur menunjukkan pola perkembangan yang positif dan konsisten. Penelitian ini juga menunjukkan bahwa temuan audit dan ketidakpatuhan memiliki dampak negatif terhadap kinerja keuangan regional, sementara efektivitas tindakan tindak lanjut memiliki dampak yang positif.    
Pengaruh Kepatuhan Wajib Pajak Dan Literasi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi: Studi Pada UMKM di Kota Kupang Dian Purnama Sari; Anthon S.Y Kerihi2; Minarni A. Dethan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7782

Abstract

This study aims to examine the effect of taxpayer compliance and tax literacy on personal income tax revenue. Taxpayer compliance and tax literacy are two factors that play a crucial role in increasing tax revenue, which in turn can support the country's economic development. This study focuses on MSMEs in Kupang City, with the hope of providing deeper insight into how these two factors contribute to income tax revenue in the sector. This study uses a quantitative approach with primary data obtained through questionnaires distributed to 99 MSMEs in Kupang City. The sample used was calculated using the Slovin formula to determine a representative number of respondents. The distributed questionnaires included questions related to the level of taxpayer compliance, tax understanding, and income tax revenue. The collected data were then analyzed using multiple linear regression analysis techniques, conducted with the help of IBM SPSS Statistics 25 software. The results of this study indicate that taxpayer compliance has a partial positive and significant effect on income tax revenue. This indicates that the higher the level of taxpayer compliance, the greater their contribution to income tax revenue. In addition, tax literacy also shows a positive and significant effect on income tax revenue. Taxpayers with a good understanding of taxes tend to be more compliant in fulfilling their obligations, thus increasing tax revenue. Simultaneously, both variables—tax compliance and tax literacy—have a positive and significant impact on income tax revenue. These findings suggest that to increase income tax revenue, it is crucial for the government to not only improve taxpayer compliance but also improve tax literacy among taxpayers, particularly in the MSME sector. This can be achieved through more intensive and effective tax education and counseling.
Pengaruh Kepatuhan Wajib Pajak dan Literasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi: Studi pada UMKM di Kota Kupang) Dian Purnama Sari; Anthon S.Y Kerihi; Minarni A. Dethan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7818

Abstract

This study aims to examine the influence of taxpayer compliance and tax literacy on personal income tax revenue. The focus of the research is on Micro, Small, and Medium Enterprises (MSMEs) registered in Kupang City. Income tax revenue is an important source of state financing, so understanding the factors that affect it is crucial. This study uses a quantitative approach by collecting primary data through the distribution of questionnaires to 99 respondents who are MSME actors. The number of samples was determined using the Slovin formula, with purposive sampling technique. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The independent variables in this study are taxpayer compliance and tax literacy, while the dependent variable is income tax revenue. The results of the analysis show that partially, both taxpayer compliance and tax literacy have a positive and significant influence on individual income tax revenue. This indicates that the higher the level of tax compliance and literacy, the greater the potential for tax revenue that can be collected by the state. Simultaneously, the two variables also showed a positive and significant influence, which emphasized the importance of synergy between tax understanding and taxpayer awareness in increasing the contribution of tax revenue. These findings imply that increasing socialization, tax education, and tax law enforcement need to be continuously improved to encourage better tax awareness among MSME actors. In addition, the results of this research can also be used as a basis for tax authorities and local governments to formulate more effective policies in supporting tax compliance, including tax training and assistance for MSMEs.
Co-Authors Anthon S.Y Kerihi Anthon S.Y Kerihi2 Dian Purnama Sari Maria Prudensiana Leda Muga Maria Roberty Stevy Benyamin