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All Journal Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Valid Jurnal Ilmiah Ilomata International Journal of Tax and Accounting JAKED Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal Journal of International Conference Proceedings

Yohanes Cores Seralurin

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3589243

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 14 Documents Claim Missing Document

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PENGARUH SANKSI PERPAJAKAN, KESADARAN PERPAJAKAN, PELAYANAN FISKUS DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Alfredo Johan Qui; Linda Yuliani Hutadjulu; Yohanes Cores Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Tax Sanctions, Tax Awareness, Fiscus Service and level of understanding are one of the factors that affect Taxpayer Compliance, so it needs to be improved. The purpose of this study was to determine the effect of tax sanctions, tax awareness, Fiscus Services and the level of understanding of taxpayer compliance. The data collection technique used in this research is to use a questionnaire with a total of 100 respondents as individual taxpayers. The population in this study is an individual taxpayer in the city of Jayapura. Data analysis in this study was carried out causatively, using multiple linear regression statistical tools with the help of IBM SPSS 25 software. This was to determine the description of the variables of Tax Sanctions, Tax Awareness, Fiscal Services and Level of Understanding of Individual Taxpayer Compliance. The results of this study prove that there is a significant influence between the variables of Tax Sanctions and Fiscal Services. Meanwhile, the Awareness and Understanding Level variables have no significant effect on taxpayer compliance.

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Febigrace Rangan; Aaron Simanjuntak; Yohanes Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing. This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing. Keywords: Perceived Usability; Perceived Ease; Information Technology Readiness; Security and Confidentiality; Interest in E-filing Use Behavior. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan terhadap minat perilaku penggunaan e-filing. Penelitian ini menggunakan data kuantitatif dan sumber data yaitu data primer. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dengan teknik snowball sampling. Metode pengumpulan data yaitu menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online melalui google form. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Alat analisis data yang digunakan dalam penelitian adalah menggunakan analisis statistic deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan berpengaruh terhadap minat perilaku penggunaan e-filing; (2) persepsi kemudahan berpengaruh terhadap minat perilaku penggunaan e-filing; (3) kesiapan teknologi informasi tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (4) keamanan dan kerahasiaan tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (5) persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat perilaku penggunaan e-filing. Kata Kunci: Persepsi Kegunaan; Persepsi Kemudahan; Kesiapan Teknologi Informasi; Keamanan dan Kerahasiaan; Minat Perilaku Penggunaan E-filing

Pengaruh Sosialisasi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Kota Jayapura) Julian Toyang Kbarek; Linda Y. Hutadjulu; Yohanes C. Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of tax socialization and tax service quality on taxpayer compliance with tax knowledge as an intervening variable. Case study on individual taxpayers at KPP Pratama Papua, Jayapura City.This research was conducted at the KPP Pratama Papua office, in Jayapura City. Collecting data in this study using a questionnaire distributed to individual taxpayers registered at the KPP Pratama Jayapura City. The sampling technique used in this research is purposive sampling. The number of research samples taken were 99 respondents. The data analysis technique uses Partial Least Square (PLS) using Smart PLS 3.0 software.Based on the results of research using Smart PLS as a test tool, it shows that the tax socialization variable has a direct significant effect on tax knowledge. The variable of tax service quality has no direct significant effect on tax knowledge. The taxation socialization variable has no direct significant effect on taxpayer compliance. The variable of tax service quality has no direct significant effect on taxpayer compliance. Tax knowledge variable has a significant effect on taxpayer compliance. The variable knowledge of taxation can have an indirect effect on the socialization of taxation on taxpayer compliance. The variable of tax knowledge can have an indirect effect on the quality of tax services on taxpayer compliance.

Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Alfredo Johan Qui Bleskadit, Novalia Febigrace Rangan Fitria, Zuhro Yatul Hesty Theresia Salle Julian Toyang Kbarek Kurniawan Patma Linda Yuliani Hutadjulu Muhamad Yamin Noch Orlando Marani Pangayow, Bill J.C Paulus K. Allo Layuk Ramadanti Sesa, Pascalina V.S. Syaikhul Falah Ulfah Rizky Muslimin Victor Pattiasina Wijaya, Anthonius Ho Citra Wonar, Klara Yendra Yendra, -

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