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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED International Journal of Tourism and Hospitality in Asia Pasific Celebes Journal of Community Services

Theo Allo Layuk

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 1746372

Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 10 Documents Claim Missing Document

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura) Bryando Helweldery; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

PENGARUH PENERAPAN APLIKASI E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to see the effect of the application of e-invoices on the compliance of taxable entrepreneurs in Jayapura Primary KPP. The independent variable used is e-invoice tax while the dependent variable is taxable businessman compliance. The population in this study were taxable entrepreneurs who had been confirmed at the KPP Pratama Jayapura, using the convenience sampling method, by distributing questionnaires directly to taxable entrepreneurs who were accidentallyencountered by the researchers. The method of analysis used in this study is simple linear regression with SPSS 16 test tool. The results showed that there was an increase of VAT revenue in KPP PratamaJayapura after the application of tax e-invoice. This is influenced by increased compliance of taxable entrepreneurs after e-invoicing is applied. In this study the application of tax e-invoice has an effect of35.9% on the compliance of taxable entrepreneurs 64.9% influenced by other variables outside the model. Based on the results of the t test, t arithmetic is greater than t table that is 7.165> 1.661 otherwise if it isseen from its significance smaller than 0.05, that is 0,000, it indicates that the e-invoice application partially affects the compliance of taxable entrepreneurs

Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura Megezz Duwiri; Theo Allo Layuk; Novalia Bleskadit
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract The purpose of this study was to determine the effect of the adoption of the Modern Tax Administration System, the Quality of Tax Examination, and Public Awareness of the Taxpayer Compliance of Individuals Who Own SMEs in Jayapura City. Data collection techniques used in this study were questionnaires (questionnaire) with respondents as many as 100 WPOP who have MSMEs in city of Jayapura. Data analysis in this study carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS 16 statistical software. The results of this study prove that there is a significant influence between the Variables in the Implementation of Modern Tax Administration Systems and the Quality of Tax Examinations. Meanwhile, the Public Awareness variable does not affect the compliance of taxpayers who have MSMEs in city of Jayapura. Keywords: Application of Modern Tax Administration System; Quality of Tax Examination; Public Awareness of Personal Taxpayer Compliance. Abstrak Tujuan penelitian ini untuk mengetahui Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak dan Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Kuesioner (Angket) dengan responden sebanyak 100 WPOP Yang Memiliki UMKM di Kota Jayapura. Analisis data dalam penelitian ini dilakukan secara kuantitatif, dengan menggunakan alat statistik regresi linier berganda (Multiple Linier Regresion) dengan bantuan software statistik SPSS 16. Hasil penelitian ini membuktikan bahwa adanya pengaruh yang signifikan antara Variabel Penerapan Sistem Administrasi Perpajakan Modern dan Kualitas Pemeriksaan Pajak. Sedangkan, Variabel Kesadaran Masyarakat tidak berpengaruh terhadap Kepatuhan Wajib Pajak Yang Memiliki UMKM di Kota Jayapura. Kata kunci: Penerapan Sistem Administrasi Perpajakan Modern; Kualitas Pemeriksaan Pajak; Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi

Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Penerimaan Pajak (Studi Kantor Pelayanan Pajak Pratama Jayapura) Firdayani Firdayani; Paulus Kombo Allo Layuk; Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penerimaan pajak meliputi pemasukan pajak serta bea dan cukai, yang menjadi tulang punggung anggaran negara. Pencapaian target pajak dari tahun ke tahun masih belum memberikan hasil yang maksimal. Sebagai pihak yang terlibat langsung dalam pemungutan pajak petugas pajak (fiskus) menjadi salah satu faktor yang mempengaruhi penerimaan pajak. Penagihan merupakan salah satu cara yang dilakukan oleh Dirjen Pajak untuk meningkatkan penerimaan pajak. Penelitian ini bertujuan untuk menganalisa pengaruh pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak. Variabel independen yang digunakan yaitu Pemeriksaan Pajak dan Penagihan Pajak, sedangkan variabel dependennya Penerimaan Pajak, Jenis data yang digunakan adalah data primer. Metode pengambilan sampel adalah purposive sampling yang terdiri dari 40 responden pada KPP Pratama Jayapura dan Kantor Wilayah DJP Papua dan Maluku yaitu para pegawai yang pernah di seksi pemeriksaan dan seksi penagihan. Penelitian ini menggunakan analisis kuantitatif dengan menggunakan metode regresi berganda. Berdasarkan hasil analisis menunjukkan bahwa Pemeriksaan Pajak berpengaruh positif dan signifikan terhadap Penerimaan Pajak. Dan Penagihan Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Variabel yang paling dominan mempengaruhi penerimaan pajak adalah variabel pemeriksaan karena memiliki nilai standardcoefficient beta sebesar 0,414

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura) Agarita Clara Womsiwor; Siti Rofingatun; Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.

PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura) Bilha M. F. Mandowally; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

Co-Authors Agarita Clara Womsiwor Bilha M. F. Mandowally Bonifasia Elitha Bharanti Bryando Helweldery Cornelia Desiana Matani Firdayani Firdayani Makaria Tatogo Megezz Duwiri Novalia Bleskadit Pascalina V. S Sesa Paulus K. Allo Layuk Siti Rofingatun Wonar, Klara

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