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The Effect of Tax Literacy and Perception of Coretax Application Use on Taxpayer Compliance with Religiosity as a Moderation Variable Aisyah Farrasanti; Pascalina V. S. Sesa; Putri Ratnasari; Theo Allolayuk
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze the effect of tax literacy and perceptions of the use of the Core Tax Administration System (Coretax) application on the compliance of Individual Taxpayers (ITPs), with religiosity as a moderating variable. The study employs a quantitative approach using a survey of 40 Muslim Individual Taxpayers operating micro and small enterprises registered at the Jayapura Primary Tax Office (KPP Pratama Jayapura), selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that tax literacy and perceptions of the Coretax application do not have a significant effect on taxpayer compliance, and religiosity does not function as a moderating variable. However, religiosity has a direct and significant effect on taxpayer compliance. These findings suggest that taxpayer compliance is more strongly influenced by moral and religious values than by knowledge and tax technology factors.
Efficiency and Effectiveness of Regional Expenditure Management in Realizing Sustainable Development: an Empirical Study of the Jayapura City Government Paulus K. Allolayuk; Gian Giovania; Pascalina V. S. Sesa; Yosua Imbiri
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3236

Abstract

This study aims to examine and analyze the efficiency and effectiveness of regional expenditure management in realizing sustainable development in the Jayapura City Government. The research approach used is descriptive quantitative, which aims to systematically describe the relationship between the variables of efficiency, effectiveness, and the achievement of sustainable development. The research sample consisted of data on the realization of the Jayapura City Government's Regional Revenue and Expenditure Budget (APBD) for the 2019–2024 period. The data was obtained through a documentary study of budget realization reports, local government financial reports, and data from the Jayapura City Central Statistics Agency (BPS) for the same period. Data analysis was conducted using triangulation techniques to improve the validity and reliability of the research results. The results show that the ratio of regional expenditure efficiency and effectiveness has a positive relationship with sustainable development achievements. Although the level of efficiency is not yet fully optimal, improvements in the Human Development Index (HDI), life expectancy, and per capita expenditure indicate that regional budget management is becoming more adaptive and productive. In the social dimension, the effectiveness of education and health expenditure has been proven to increase the average length of schooling (RLS), expected length of education (HLS), and life expectancy (AHH). However, there are still inequalities in access between regions. From the economic dimension, the increase in per capita expenditure and the stability of people's purchasing power indicate a more inclusive growth direction, despite the pressure caused by the post-pandemic impact. Meanwhile, in the environmental dimension, the government's consistent provision of drinking water services reflects the success of policy interventions in the basic infrastructure and public services sector.  This study can contribute to strengthening the Value for Money theory in public financial management, emphasizing the importance of budget efficiency and effectiveness as key to achieving sustainable development. In addition, this study supports the principle of good governance as a prerequisite for fair public budget allocation and its impact on social welfare and environmental conservation. These findings can serve as a basis for local governments to evaluate fiscal policies and development planning, particularly to strengthen the integration of expenditure efficiency with the achievement of Sustainable Development Goals (SDGs) indicators at the city government level.