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All Journal BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED International Journal of Community Service Jurnal Akuntansi, Audit dan Aset (AAA) Golden Ratio of Finance Management The Community Engagement Journal International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Teknologi The Eastasouth Management and Business Journal of Social Science Indo-Fintech Intellectuals: Journal of Economics and Business Celebes Journal of Community Services
Maylen K.P. Kambuaya
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : JAKED

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Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing Eva Stevanny Abuur; Maylen K. P Kambuaya; Hesty Theresia Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2585

Abstract

This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing.
Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak Agustin, Shintya; Kambuaya, Maylen K. P; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.    
Analisis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Di SD Negeri Emereuw Kota Jayapura Ulukyanan, Sindi; Kambuaya, Maylen K. P; Sesa, Pascalina V. S
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3823

Abstract

This research was conducted to know the management of educational unit operational assistance funds (BOSP), financial reporting, accountability, transparency, internal and external inhibiting factors, as well as efforts to overcome external and internal inhibiting factors carried out by the Education Unit Operational Assistance Fund (BOSP) Team at Emereuw Public Elementary School, Jayapura City. This type of research uses a quantitative descriptive type, data collection techniques using interview guide methods, and documentation with the participants of this study, namely Principals, Treasurers, Operators, and Teachers. The results showed that the internal causes of delays were Human Resources (HR), which still required full attention from the school, especially the treasurer of BOSP funds in specific areas, the need for training and development of human resources (HR), Accuracy in tasks and responsibilities, increasing discipline in supervision, improving coordination and communication between parties involved in the management and reporting process. Factors causing external delays include the school budget activity planning application system (ARKAS); schools also experience problems in running applications used by schools, so they need to follow technical guidance from the relevant Office. When a treasurer of the education unit operational assistance fund (BOSP) or a school staff member is responsible for financial and administrative reporting, having a role in managing these tasks is an important factor in ensuring the efficiency and accuracy of reporting to avoid delays in education unit operational assistance funds (BOSP) at SD Negeri Emereuw.         
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Hallatu, Cindy W. C.; Salle, Agustinus; Tandililing, Elia M.; Rofingatun, Siti; Bleskadit, Novalia H.; Kambuaya, Maylen K. P
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4610

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value
Co-Authors A. Issan, Whydia Adolf Z. D. Siahay Agustin, Shintya Agustinus Salle Agustinus Salle, Agustinus Arius Kambu Bleskadit, Novalia H. Cornelia Matani Elend Fransiska Eva Stevanny Abuur Fadly Yizhar Fatma Yunus Hallatu, Cindy W. C. Halomoan Hutajulu Hastutie Noor Andriati Hesty T. Salle Hesty Theresia Salle Juliana Waromi, Juliana Kambuaya, Quincy Kiriwenno, Jems Kurniawan Patma Layuk, Paulus K. Allo M. Tandililing, Elia Maniagasi, Rheinhard Calvin Marisan, Alfius Warner Yores Marlissa, Elsyan R. Meinarni Asnawi, Meinarni Mudassir, Annisa Fitriah Murib, Anan Muslimin, Ulfah Novi Trihadi Pangayow, Bill J.C Paru, Sara Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Rama Soyan Arung Lamba Resubun, Hyronimuz Marthin Rosalin Ledi Diana Anauw Rudiawie Larasati Sara Marlyn Paru Sesa, Pascalina V.S. Silele, Junita Siti Rofingatun Solissa, Rian Noviani Sopamena, Gracelia Christi Syaikhul Falah Tandililing, Elia M. Ulukyanan, Sindi V.S Sesa, Pascalina Wenda, Lukas Westim Ratang Wonar, Klara