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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Journal of Law, Poliitic and Humanities Safari : Jurnal Pengabdian Masyarakat Indonesia Populer: Jurnal Penelitian Mahasiswa Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Management Dynamics: International Journal of Management and Digital Sciences
Yoseph Darius Purnama Rangga
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Journal : Jurnal Accounting UNIPA

 1 
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Floriati Marcini; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.067 KB) | DOI: 10.2221/accounting.v2i1.41

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Hal ini dilatarbelakangi oleh rendahnya presentase kepatuhan pajak yang di sebabkan oleh wajib pajak yang masih kesulitan dalam penggunaan sistem administrasi pajak yang modern dan pengetahuan tentang perpajakan yang masih minim. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan Rumus Slovin dengan jumlah 100 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan pengukuran skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa modernisasi sistem administrasi dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Saran dalam penelitian ini yaitu Badan Pendapatan Daerah Kabupaten Sikka harus fokus dalam upaya sosialisasi terkait perkembangan sistem administrasi, agar wajib pajak memiliki pemahaman yang baik akan sistem perpajakan yang berkembang secara modern dan meningkatkan sarana dan prasarana menyangkut layanan sistem jaringan atau aplikasi pembayaran onilne.
PENGARUH KINERJA PEGAWAI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi kasus pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sikka) Fransiscus De Romario; Yoseph Darius Purnama Rangga; Yohana Erlin
Jurnal Accounting UNIPA Vol 1, No 2 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.067 KB) | DOI: 10.2221/accounting.v1i2.25

Abstract

This study aims to improve performance in agencies and further develop knowledge and test the effect of employee performance and the use of information technology on the timeliness of financial reporting. This type of research is descriptive and quantitative research. The population in this study is the number of all employees divided into several divisions with a total of 50 employees. The sampling technique using the Saturated Sampling technique with the number of samples used was 37 respondents taken based on the returned questionnaire. Data collection was carried out using a questionnaire measured with a Likert Scale. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results showed that employee performance has a significant effect on the timeliness of financial reporting. The use of information technology has a significant effect on the timeliness of financial reporting. For related agencies, in order to improve performance in agencies and further develop the use of information technology so that financial management and reporting can be even better. Keywords : Employee Performance, Utilization of Information Technology, Timeliness of Financial  eporting.
Co-Authors Aemelia Antonetha Bira Agustina Fausta Agustino Resen Wakhe Alfonsia Putri Getan Aloysia Roma Rebu Aloysia Wihelmina Iry Aloysius Aryanto Moa Panga Amelia Ardita Silviana Moy Anastasia Ina Boro Anastasia Nona Riasna Andreas Rengga Angelina Bare Tapun Cicilia Ayu Wulandari Nuwa Claudensia Yuli Lolan Elisabeth Conchita Naru Elisabeth Gare Ngole Elisabeth Susanti Elisabeth Vicha Evarista Maring Enjelina Hestia Du’a Ana Febronia Inexia Floriati Marcini Fransiscus De Romario Fransiska Amelya Agata Fransiska Anyelis Gabriela Florensia Bura Gabriela Triska Ta’a Gardianus Irwanto Rapa Gelo Lodo Gervasius Febriano Valentino Judi Helena Adventy Gudipung Henrikus Herdi Imanuel Wellem Julianto Edwar Baber Kasilda Yuni Saputry Khanlar Ilgar Ganiyev Konstantinus Pati Konstantinus Pati Sanga Kornelia Kristina Kurniawan Gheta, Antonius Philipus Lusia Rosita Lango Maria Afrilanti Dua Kasan Maria Ayulina Da Noa Maria Claudia Dhana Ndolu Maria Ednawati Woga Maria Konsita Ani Misa Maria Luciani Anryck Da Ona Maria Martina Mboko Maria Melania Maria Nona Dince Maria Nona Lence Maria Sisilia Skolatika Maria SIsilia Virly Radja Maria Yunita Heret Marlince Dipi Gapa Marselian Ernest Idayantri Woro Menge, Maria Helmiana Wea Merry Christanty Micael Josviranto Muhammad Syahrul Ramadhan Syabanda Niken Aurelia, Pipiet Nunsio Handrian Meylano Nurak, Yuliana Novia Paulus Mude Rikarda Bara Rosa Maria Bawang Rosalia Kasilda Rosalia Yuliani Sinthia Dafros Tawa Sonia Satriawaty Baragau SRI RAHAYU Theresia Deby Susanti Theresia Helfriati Theresia Yulyani Thresia Winarti Viktor Eko Transilvanus Wilhelmina Mitan Wilhelmus Mariano Zakarias Kolo Yoanistha Yuliani Eltantian Yohana Erlin Yohana Octaviana Oncu Lid Pagan Yohana P. A. A. L Yosefina Andia Dekrita