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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
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Journal : TIN: TERAPAN INFORMATIKA NUSANTARA

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Pengaruh Coretax dan Sanksi Perpajakan terhadap Kepatuhan Pajak pada Credit Union dimoderasi Sistem Pengendalian Manajemen Roziana, Roziana; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8721

Abstract

The main source of state revenue is taxes, but corporate taxpayers' compliance with Credit Unions (CU) of Puskopcuina members is still low. This study analyzes the influence of Coretax implementation and tax sanctions on compliance, with the Management Control System (SPM) as moderation. The study used a quantitative approach involving 47 respondents, where data was collected through questionnaires and analyzed using SPSS 26 through data quality tests, classical assumption tests, descriptive analysis, and hypothesis tests. The results showed that the implementation of Coretax had no significant effect on compliance (coefficient of 0.034; significance of 0.839), while tax sanctions had a significant positive effect (coefficient of 0.284; significance of 0.047). SPM weakened the influence of Coretax (coefficient of -0.149; significance 0.020) and strengthened the influence of tax sanctions (coefficient of 0.149; significance 0.009). Thus, tax sanctions play an important role in encouraging increased compliance of corporate taxpayers, while the effectiveness of Coretax is highly dependent on MCS support.
Otomatisasi Pencatatan dan Kepatuhan Regulasi Terhadap Keberlanjutan UMKM Pengendalian Internal Sebagai Moderasi Imanuel, Rizky; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8734

Abstract

Given their large number and contribution to the country's GDP, micro, small, and medium enterprises (MSMEs) play a significant role in the Indonesian economy. However, corporate sustainability presents challenges for business actors, particularly related to the implementation of internal controls, automation of recording, and regulatory compliance. This study uses a quantitative approach by utilizing primary data as a data source. This study uses a purposive sampling method to select MSME respondents. The data analysis process uses SPSS version 26. Data analysis is carried out through descriptive statistics, data quality tests for validity and reliability, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA) with the help of SPSS version 26. Data were collected through questionnaires, and 89 returned questionnaires were declared eligible and represent all research respondents. From the analysis results, simultaneously recording automation, regulatory compliance is proven to have an effect on the sustainability of MSMEs, internal control is not proven to moderate the relationship between the two variables, partially recording automation is proven to affect the sustainability of MSMEs shown by a value of 0.016 <0.05, and regulatory compliance is proven to affect the sustainability of MSMEs shown by a value of 0.02 <0.05, while internal control does not moderate the relationship between recording automation with a value of 0.721>0.05, regulatory compliance 0.731>0.05. The implications of these findings indicate the importance of awareness of business actors in implementing effective internal control in running their businesses.
Co-Authors Aprianda, Dinda Apriliani Budi, Raine Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Imanuel, Rizky Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Najua Amira, Syarifah Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Roziana Roziana, Roziana Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul