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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE)
Usman, Hapsa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH DIGITALISASI PAJAK, SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA KUPANG Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman, Hapsa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15656

Abstract

Abstract This study aims to determine the effect of tax digitalization, self assessment system and taxation knowledge on taxpayer compliance at the kupang city pratama Kpp. The research method is descriptive quantitative with data collection methods using questionnaires. The sampling technique was purposive sampling and used multiple linear regression analysis. The results of this study indicate that tax digitalization has a positive effect on taxpayer compliance, the self-assessment system has a positive effect on taxpayer compliance, then tax knowledge has a positive effect on taxpayer compliance, and tax digitalization, self-assessment system and tax knowledge simultaneously have an influence on taxpayer compliance at KPP Pratama Kupang City. Keywords: Tax Digitalization; Self Assessment System, Taxation Knowledge, TaxpayerCompliance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa digitalisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, self assessment system berpengaruh positif terhadap kepatuhan wajib pajak, kemudian pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, dan digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan secara simultan memiliki pengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Kata Kunci: Digitalisasi Perpajakan; Self Assessment System, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
Transformation Of The Mindset And Entrepreneurial Skills Of Polytechnic Students Through A Project-Based Learning Approach Usman, Hapsa; Tuati, Nonce Farida; Manuain, Deetje W.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2742

Abstract

Entrepreneurship learning from an early age is needed to improve the progress of a country. The presence of entrepreneur groups can create jobs, increase welfare and per capita income, and reduce unemployment. This research aims to find ways to improve entrepreneurial mindset and entrepreneurial skills through project-based entrepreneurship learning. The method used in this study is an action research with a project-based learning (PJBL) approach applied to 2nd semester students of the public sector accounting study program with 80 students divided into 16 groups as informants. The findings in this study show that PJBL produces product development outputs from each student group team formed and in accordance with the Minimum Completeness Criteria (KKM). Therefore, PJBL plays an important role in improving students' entrepreneurial mindset and entrepreneurial skills in honing their knowledge and skills to become entrepreneurs. Keywords: entrepreneurial mindset; entrepreneurial skill, project-based learning.
PENGARUH DIGITALISASI PAJAK, SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA KUPANG Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman, Hapsa
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15656

Abstract

Abstract This study aims to determine the effect of tax digitalization, self assessment system and taxation knowledge on taxpayer compliance at the kupang city pratama Kpp. The research method is descriptive quantitative with data collection methods using questionnaires. The sampling technique was purposive sampling and used multiple linear regression analysis. The results of this study indicate that tax digitalization has a positive effect on taxpayer compliance, the self-assessment system has a positive effect on taxpayer compliance, then tax knowledge has a positive effect on taxpayer compliance, and tax digitalization, self-assessment system and tax knowledge simultaneously have an influence on taxpayer compliance at KPP Pratama Kupang City. Keywords: Tax Digitalization; Self Assessment System, Taxation Knowledge, TaxpayerCompliance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa digitalisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, self assessment system berpengaruh positif terhadap kepatuhan wajib pajak, kemudian pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, dan digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan secara simultan memiliki pengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Kata Kunci: Digitalisasi Perpajakan; Self Assessment System, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN DANA DESA DI KECAMATAN AMFOANG UTARA KABUPATEN KUPANG Tuati, Nonce Farida; Manuain, Deetje Wieske; Usman, Hapsa
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i1.47051

Abstract

The purpose of this kamislot study was to determine and analyze the accountability of village fund management in five villages in The North Amfoang District. The results of this study are expected to be one part of the development of accounting science and can be a reference in solving problems that are being faced by various types of organizations in Indonesia, such as the government, especially village governments, universities, and other social organizations. Respondents in this study were sub-district and village officials which included: The sub-district head, sub-district secretary, village head, village secretary, village treasurer, village consultative body (BPD), hamlet head, head of RT, community leaders, religious leaders, traditional and community leaders. Data collection was carried out using a semi-structured interview method by asking oral questions directly to research informants. The data analysis method used is descriptive qualitative. The results showed that five villages in North Amfoang District had implemented the principles of accountability, transparency, and participation in managing village funds. In general, the principles of accountability, transparency, and participation have been implemented but several indicators have not been implemented properly.
Co-Authors Manuain, Deetje W. Manuain, Deetje Wieske Tuati, Nonce Farida Tuati, Nonce.F.