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All Journal Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies Journal of Social Science JAKED Jurnal Abdimas Bina Bangsa The Community Engagement Journal Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Economics (IJEC) Journal of Social Science Celebes Journal of Community Services
Hesty Theresia Salle
Universitas Cenderawasih
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Determinants of Financial Reports Quality in the Regional Government of Jayapura City Siahay, Adolf Z. D.; Salle, Hesty T.; Afdal, Immanudin
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2842

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports.
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
Determinants of Financial Reports Quality in the Regional Government of Jayapura City Siahay, Adolf Z. D.; Salle, Hesty T.; Afdal, Immanudin
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2842

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports.
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
Co-Authors Abimanyu, Anggito Ade Irma Srem Adolf Z. D. Siahay Afdal, Immanudin Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Anthonius H. Citra Wijaya Aprianto Lalang Kuddy Arius Kambu Ayub Tanudy Bahri, Muh Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Elia Madatu Tandililing Eva Stevanny Abuur Giovania, Gian Jemy Ricardo Parera Kambuaya, Balthazar Karoma, Yulianti Kodon, Klemens Kurniawan Patma Layuk, Paulus K Allo Lillyani Margaretha Orisu Marlissa, Elsyan R Maylen K. P Kambuaya Maylen K.P. Kambuaya Maylen K.P. Kambuaya Meak, Karl Karolus Meinarni Asnawi, Meinarni Muh Bahri Munte, Perawati Muslimin, Ulfah Rizky Nababan, Dytha Meininta Otniel Safkaur Pangayow, Bill J.C Paru, Sara Marlyn Pascalina V. S Sesa Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Quinci Fransiska Kambuaya Rama Soyan Arung Lamba Randa Layuk, Selvi Yanti Risky Novan Ngutra Rumas Alma Yap Rumas Alma Yap Siahay, Adolf ZD Siane Forince Siwa Simbolon, Richard Calvin Siti Rofingatun Solossa, Boaz Syaikhul Falah Tamba, Delima Taufik Maulid Tuhumena, Ruland Vince Tebay Wandimbo, Rosita Westim Ratang Wonar, Klara Yohanes Cores Seralurin Yohanis Rante Yuyunita