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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal International Journal of Tourism and Hospitality in Asia Pasific The Eastasouth Management and Business Journal of Social Science Indo-Fintech Intellectuals: Journal of Economics and Business
Maylen K.P. Kambuaya
Fakultas Ekonomi, Universitas Cendrawasih Papua
Religion Humanities Chemistry 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 Social Sciences Other

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Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency) Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Larasati, Rudiawie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5616

Abstract

This study aims to test and empirically analyze the Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator with a Study on Motor Vehicle Taxpayers in Keerom Regency. The data collection method is by the survey method; data is collected from 100 respondents who are motor vehicle taxpayers in Keerom Regency. Data was analyzed using partial least square analysis using warpPLS software. The findings indicate that taxpayer compliance costs significantly influence compliance, while moral obligation, love of money, and tax understanding show no direct effect. Additionally, public service accountability moderates the relationship between compliance costs and tax understanding with compliance yet fails to moderate the impact of moral obligation and love of money, highlighting selective moderating roles within taxpayer compliance dynamics. This research enhances the literature on how taxpayer behaviour and knowledge affecting taxpayer compliance, and especially how public service accountability plays important role in moderating determinants of motor vehicle taxpayer compliance.   It also highlights the need for government efforts to strengthen transparency, efficiency, and fairness in vehicle tax payment services, thereby fostering higher trust and willingness to comply.
The Effect of Financial Risk Analysis on Sustainable Village Development in Jayapura Regency Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Marisan, Alfius Warner Yores
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5086

Abstract

This study examines the management of village funds as a strategic policy of the Indonesian government to accelerate rural development and improve community welfare following the enactment of Law Number 6 of 2014 concerning Villages. The increasing allocation of village funds has created challenges related to financial risk management, particularly the risk of fraud caused by weak internal controls, limited transparency, and low community participation. Therefore, this research aims to analyze the effect of financial risks, namely fraud and corruption risk, liquidity risk, compliance risk, and operational risk, on sustainable village development. The study employs a mixed quantitative and qualitative approach with an associative design to test causal relationships between variables. Data were collected through offline questionnaires distributed to village apparatus in Sentani District (Hinekombe), East Sentani District, West Sentani District, and Waibu District in Jayapura Regency. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS software and supported by textual analysis using Voyant Tools. The findings reveal that fraud and corruption risk negatively and significantly affect sustainable village development, while liquidity and compliance risks show no significant influence. Operational risk demonstrates a positive and significant effect. The study concludes that improving institutional capacity, transparency, and community participation is essential to support sustainable village development.
Co-Authors Agustinus Salle, Agustinus Hesty Theresia Salle Juliana Waromi, Juliana Kambuaya, Quincy Kurniawan Patma Layuk, Paulus K. Allo Maniagasi, Rheinhard Calvin Marisan, Alfius Warner Yores Marlissa, Elsyan R. Pascalina V. S Sesa Rama Soyan Arung Lamba Rudiawie Larasati Sesa, Pascalina V.S. Siti Rofingatun Sopamena, Gracelia Christi Wonar, Klara