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All Journal Journal of Economics, Business, & Accountancy Ventura Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Multicience Asian Journal of Management, Entrepreneurship and Social Science Equilibrium : Journal Of Economics and Development Studies
Ventje Jeffry Kuhuparuw
Politeknik Negeri Ambon
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission Ventje Jeffry Kuhuparuw; Ardiansyah Ardiansyah; Laura Stefany Nunumete
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7211

Abstract

The purpose of this study is to empirically examine the effect of tax literacy, taxpayer awareness, and tax sanctions on compliance with the submission of annual tax returns for WP OP for employees at Manise Hotel and Swiss-belhotel Ambon. The two hotels are respectively 3 and 4 stars which are considered representative of the hotel population in Ambon City, Maluku Province. Therefore, this research is applied research that conducts an empirical study and has never done similar research before. Research data collection was carried out in 2022.The findings in  this study prove that: (1) Tax literacy has a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; (2) Taxpayer awareness has a positive and significant impact on compliance with the submission of the Annual Tax Return for WP OP; (3) Tax sanctions have a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; and (4) tax literacy, taxpayer awareness, and tax sanctions have a simultaneous effect on compliance with the submission of the Annual Tax Return of WP OP. All hypotheses proposed in this study were accepted. The implications of this research are for hotel management in Ambon City and KPP Pratama Ambon in order to improve assistance, socialization, and training to hotel employees according to the principle of the self-assessment system because it is proven that the higher tax literacy and awareness of taxpayers, the more compliance with the submission of OP Annual SPT. As for tax sanctions, they must continue to be socialized in various electronic media which are currently developing very rapidly because it is empirically proven to have a higher coefficient value compared to tax literacy and taxpayer awareness of compliance with the submission of Annual Tax Returns for WP OP means social. The socialization of tax sanctions is far more effective than socialization to instill awareness in taxpayers. Nevertheless, both of these things must still be given education to WP.
THE EFFECT OF ECONOMIC GROWTH AND LABOUR ABSORPTION ON POVERTY RATE IN MALUKU PROVINCE 2007-2021 SHERLY FERDINANDUS; VENTJE JEFFRY KUHUPARUW
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 04 (2023): INTERNATIONAL JOURNAL OF MULTISCIENCE - JANUARY-APRIL 2023
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This study aims to analyse: The Effect of Economic Growth on Poverty Level in Maluku Province; The Effect of Labour Absorption on Poverty Level in Maluku Province; The Effect of Economic Growth and Labour Absorption on Poverty Level in Maluku Province This study uses time series data. Which starts from 2007 to 2021. Data analysis uses multiple regression analysis. The results showed that partially and simultaneously economic growth and labour absorption had an influence on the poverty rate in Maluku Province.
Model of Human Resource Management Based on Strengthening The Role of Women in Economics and Politics Ventje Jeffry Kuhuparuw; Isdairi; Hardilina; Martinus; Syarifah Nurma Afhiani; Elyta Elyta
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study was written to reconstruct a human resource management paradigm centered on enhancing women's economic and political roles. The library research method was used to construct this article, with a qualitative approach to data collection relevant to the research object. This paper covers the role of women in economic and political spheres, as well as the barriers they face. One of the impediments to women's empowerment is the patriarchal nature of Indonesian culture. Several recommendations for strengthening human resources based on increasing women's economic and political participation include: (1) education and training; (2) access to resources; (3) legal protection; (4) political participation; (5) funding; (6) cooperation; (7) networking and coalitions; (8) community sensitization; and (9) monitoring and evaluation.
PENGARUH E-FILING TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI POLITEKNIK NEGERI AMBON Kailola, Yunita; Kuhuparuw, Ventje Jeffry; Ardiansyah, Ardiansyah
Equilibrium: Journal of Economics and Development Studies Vol 1 No 2 (2024): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.1.2.55-65

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh e-filing terhadap kepatuhan penyampaian SPT Tahunan Wajib Pajak Orang Pribadi (WP OP) pada Pegawai Politeknik Negeri Ambon. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan linier sederhana. Urgensi penelitian ini berdasarkan data Kantor Pelayanan Pajak (KPP) Pratama Ambon, banyak wajib pajak yang tidak patuh dalam menyampaikan laporan SPT tahunan, dalam 3 tahun terakhir. Berbagai program telah diupayakan untuk meningkatkan kepatuhan penyampaian SPT Tahunan, guna memenuhi target dan kewajiban konstitusi. Salah satu instansi pemerintah yang telah menerapkan sistem penyampaian Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi (WP OP) adalah Lembaga Pendidikan Politeknik Negeri Ambon. Penyampaian SPT Tahunan melalui sistem E- filing telah dilaksanakan sejak berlakunya peraturan mengenai E-filing oleh Direktorat Jenderal Pajak, sehingga setiap pegawai wajib menyampaikan laporan SPT tahunan Wajib Pajak Orang Pribadi. Hasil yang diperoleh dengan menggunakan software SPSS 29 untuk mengolah data adalah diperoleh koefisien determinasi sebesar 0,868 yang menunjukkan bahwa terdapat pengaruh e-filing terhadap kepatuhan penyampaian SPT tahunan wajib pajak orang pribadi pada pegawai Politeknik Negeri Ambon sebesar 86,8% sedangkan sisanya sebesar 13,2% dipengaruhi oleh variabel lain di luar penelitian. Berdasarkan hasil tersebut dapat disimpulkan bahwa pengaruh e-filing berpengaruh terhadap Kepatuhan Penyampaian SPT Tahunan Wajib Pajak Orang Pribadi kepada Pegawai dari Politeknik Negeri Ambon.
PENGARUH BEBAN KERJA DAN PENGAWASAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. ANGKASA PURA SUPORT CABANG AMBON Izaac, Jeannelfer F. A.; Soetiksno, Ambarwati; Kuhuparuw, Ventje Jeffry
Equilibrium: Journal of Economics and Development Studies Vol 2 No 2 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.2.2.184-196

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan pengawasan terhadap produktivitas kerja karyawan pada PT. Angkasa Pura Suport Cabang Ambon. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan sampel karyawan tetap PT. Angkasa Pura Support Cabang Ambon. Pendekatan kuantitatif dengan data dikumpulkan melalui kuesioner yang disebar kepada karyawan PT. Angkasa Pura Suport Cabang Ambon. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa beban kerja berpengaruh negatif dan signifikan terhadap produktivitas kerja karyawan dengan koefisien regresi -0,179 (p < 0,05), sedangkan pengawasan berpengaruh positif dan signifikan dengan koefisien regresi 0,310 (p < 0,05). Model regresi yang dihasilkan adalah Y = 1,970 - 0,179X1 + 0,310X2 + e, di mana Y adalah produktivitas kerja, X1 adalah beban kerja, dan X2 adalah pengawasan. Nilai R square sebesar 0,575 menunjukkan bahwa 57,5% variasi produktivitas kerja dapat dijelaskan oleh beban kerja dan pengawasan .
The effect of training and competency on employees’ organizational commitment at PT. Bank Danamon in Ambon city Kuhuparuw, Ventje Jeffry; Ferdinandus, Sherly
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.266

Abstract

This study aims to identify and analyze training, competency, and organizational commitment; It also analyzes the effect of training on organizational commitment, the effect of competency on organizational commitment, the effect of training and compe- tency on organizational commitment at PT Bank Danamon in Ambon City. The method applied is a survey research method to 60 employees of PT Bank Danamon in Ambon. Technical analysis used to test the hypothesis is multiple linear regres- sion.The results indicate that training shows the effect of 89.5%, and competency of 13.0%. Since other factors also are predicted to affect the improvement of organiza- tional commitment in addition to training and competency, it is necessary to include the provision of motivation and clarity of career. From the point of view of the rela- tionship with the employees, both variables are considered as important parts. Leaders are also expected to actively involve in the implementation of the tasks so that interac- tion between leaders and subordinates can be interwined, and this cumulatively helps leaders know the problems faced by employees. Thus, the employees would feel cared for and this subsequently has impact on loyalty to the company or higher commitment.
Analisis Sektor Basis dan Non-Basis Terhadap Potensi Pertumbuhan Ekonomi Ferdinandus, Sherly; Kuhuparuw, Ventje Jeffry
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p462-682

Abstract

This research was conducted to identify the evolving sektors as basic and non-basic sektors in the Maluku Province during the period from 2012 to 2021, and to determine their impact on the economic growth in the Maluku Province. The findings of this study indicate that the sektors evolving as basic sektors in the Maluku Province include agriculture, forestry, and fisheries; water supply, waste management, and recycling; wholesale and retail trade, repair of motor vehicles and motorcycles; transportation and warehousing; public administration, defense, and social security; education services; health and social activities; as well as other services. Meanwhile, the sektors evolving as non-basic sektors in the Maluku Province are mining and quarrying; manufacturing industry; electricity and gas supply; construction; accommodation and food services; information and communication; financial and insurance services; real estate; and corporate services. Furthermore, both partial and simultaneous statistical tests indicate that the influence of basic and non-basic sektor variables on economic growth during the period 2012-2021 has a positive and significant impact in the Maluku Province.
The Influence Of Leadership And Work Conflict On The Performance Of Employees Of State-Owned Enterprises (Soes) Ventje Jeffry Kuhuparuw; Sherly Ferdinandus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9990

Abstract

This study aims to analyze the influence of leadership and work conflict on the performance of employees of State-Owned Enterprises (SOEs). Using a quantitative approach with a survey method, this study involves employees of State-Owned Enterprises as a population. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study show that leadership has a positive and significant effect on employee performance, while work conflicts also have a significant influence on performance. Simultaneously, leadership and work conflicts affect employee performance. This research provides important implications for the management of State-Owned Enterprises in developing an effective leadership style and managing work conflicts constructively to improve organizational performance.
Co-Authors ARDIANSYAH Elyta Elyta Hardilina Isdairi Izaac, Jeannelfer F. A. Kailola, Yunita Laura Stefany Nunumete Martinus Martinus Sherly Ferdinandus SHERLY FERDINANDUS Sherly Ferdinandus Soetiksno, Ambarwati Syarifah Nurma Afhiani