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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Humanika : Kajian Ilmiah Mata Kuliah Umum Jurnal Peternakan Sriwijaya E-Jurnal Agroekoteknologi Tropika (Journal of Tropical Agroecotechnology) Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Lahan Suboptimal Jurnal Agrista Jurnal Floratek Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter Journal of Tropical Soils Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan AGRIVITA, Journal of Agricultural Science PROFIT : Jurnal Administrasi Bisnis Intelektualita Phi : Jurnal Pendidikan Fisika dan Terapan Jurnal Antropologi: Isu-Isu Sosial budaya JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI KOVALEN: Jurnal Riset Kimia Sosioreligius: Jurnal Ilmiah Sosiologi Agama PALITA: Journal of Social - Religion Research Teras Jurnal JURNAL SIMETRIK Jurnal Ilmiah Peuradeun Journal of Accounting Science Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Journal of Economic, Bussines and Accounting (COSTING) Globish: An English-Indonesian Journal for English, Education, and Culture Etika Demokrasi JURNAL PENDIDIKAN TAMBUSAI AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JURNAL GLOBAL EDUKASI Seminar Nasional Lahan Suboptimal Agroekoteknologi Tropika Lembab Adaara: Jurnal Manajemen Pendidikan Islam Meteor STIP Marunda Mega Aktiva: Jurnal Ekonomi dan Manajemen Economy Deposit Journal ( E-DJ) AL MA'ARIEF : JURNAL PENDIDIKAN SOSIAL DAN BUDAYA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Relativitas : Jurnal Riset Inovasi Pembelajaran Fisika Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian Journal of Experimental and Clinical Pharmacy (JECP) Transekonomika : Akuntansi, Bisnis dan Keuangan Gurindam: Jurnal Bahasa dan Sastra East Asian Journal of Multidisciplinary Research (EAJMR) TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Journal of Accounting and Finance Management (JAFM) Jurnal Media Birokrasi Room of Civil Society Development Innovative: Journal Of Social Science Research Journal Microbiology Science Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Jurnal Ilmiah Mahasiswa Pertanian PANCASILA AND CIVICS EDUCATION JOURNAL ASH-SHAHABAH : Jurnal Pengabdian Masyarakat Proceeding of International Conference on Special Education in South East Asia Region An-Nadzir : Jurnal Manajemen Pendidikan Islam JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi JRAMathEdu (Journal of Research and Advances in Mathematics Education) International Journal of Law, Policy and Governance Jurnal Pengabdian Masyarakat JLE: Journal of Literate of English Education Study Program Jurnal Teknologi dan Komunikasi Pemerintahan Datuk Sulaiman Law Review (DaLRev) Jurnal Transportasi dan Bahari (ALTAIR) Jurnal Ar-Risalah Tesseract: International Journal of Geometry and Applied Mathematics Room of Civil Social Development PENDIMAS
Sabaruddin Sabaruddin
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Pengaruh Kualitas E-Faktur, Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM dengan Persepsi atas Tarif PPN sebagai Variabel Moderasi Azalea Nadhifya, Meizar; Sabaruddin, Sabaruddin
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3030

Abstract

Kepatuhan Wajib Pajak UMKM masih menjadi tantangan dalam sistem perpajakan di Indonesia, meskipun modernisasi administrasi perpajakan terus dilakukan. Research gap penelitian ini terletak pada tertabtasnya kajian yang menguji peran persepsi atas tarif PPN sebagai variabel moderasi dalam hubungan antara kaulitas sistem e-faktur, pengetahuan perpajakan, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM. Penelitian ini penting dilakukan mengingat perubahan kebijakan tarif PPN berpotensi memengaruhi persepsi dan perilaku wajib pajak. Tujuan penelitian ini adalah untuk menganalisis pengaruh Kualitas E-Faktur, Pengetahuan Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM dengan Persepsi Atas Tarif PPN sebagai Variabel Moderasi. Penelitian ini merupakan penelitian kuantitatif dengan sifat asosiatif kausal. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 wajib pajak UMKM. Data diperoleh melalui kuesioner dan dianalisis menggunakan metode Stuctural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kualitas e-faktur, pengetahuan perpajakan, dan sanksi apajak berpengaruh positif terhadap kepatuhan wajib pajak UMKM. Persepsi atas atarif PPN terbukti mampu memoderasi hubungan antara varaibel independent dan kepatuhan wajib pajak. Penelitian ini berimplikasi pada pentingnya peningkatan kualitas sistem perpajakan, edukasi perpajakan, serta kebijakan tarif PPN yang dipersepsikan adil.
ANALISIS PENGGELAPAN PAJAK PERSEPSI SANKSI PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN KELUARGA Adam, Mochammad Ibnu; Sabaruddin, Sabaruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/h844ek66

Abstract

Kepatuhan pajak menjadi aspek penting dalam sistem perpajakan sebab berkaitan langsung dengan penerimaan negara. Riset ini mengkaji pengaruh penggelapan pajak, persepsi sanksi pajak, dan sistem perpajakan terhadap kepatuhan pajak, serta menguji peran struktur kepemilikan keluarga sebagai variabel pemoderasi. Pendekatan kuantitatif diaplikasikan dengan pengumpulan data melalui kuesioner terhadap 130 responden. Analisis data dijalankan menggunakan regresi linear berganda dan regresi moderasi pada tingkat signifikansi yang ditetapkan. Hasil riset memperlihatkan bahwa penggelapan pajak, persepsi sanksi pajak, dan sistem perpajakan berpengaruh signifikan terhadap kepatuhan pajak. Sementara itu, struktur kepemilikan keluarga tidak terbukti memoderasi hubungan antara variabel-variabel tersebut dan kepatuhan pajak. Temuan ini menegaskan dominannya peran aspek perilaku dan sistem institusional dalam mendorong kepatuhan pajak. Riset ini diharapkan dapat memperkaya kajian kepatuhan pajak dan menjadi masukan bagi otoritas perpajakan dalam perumusan kebijakan peningkatan kepatuhan wajib pajak.
ANALYSIS OF THE EFFECT OF FACILITATING CONDITIONS AND ELECTRONIC WORDS OF MOUTH ON AIRLINES TICKET PURCHASE DECISION THROUGH TRUST AS A MEDIATING VARIABLE Sudarman, Daman; Sabaruddin, Sabaruddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.627

Abstract

In today's digital age, technology advancements have transformed how consumers buy airline tickets, with facilitating conditions, Electronic Word of Mouth (EWOM), and trust playing pivotal roles in the decision-making process. Understanding these factors through the UTAUT can help airlines and travel agencies enhance their digital platforms and marketing strategies. The study aims to determine the effect of technology acceptance (UTAUT) variables, namely performance expectancy, effort expectancy, social influence, facilitating conditions, Electronic Words of Mouth (EWOM), and trust, in the decision to purchase airline tickets online in Indonesia. The study used a purposive sampling technique and structural equation modelling to test the research hypothesis. This study used an online research questionnaire survey technique for 253 respondents. The results of the study show that the UTAUT dimension performance expectancy with t-statistic 2.207>1.96, effort expectancy (2.068>1.96), facilitating condition (2.085>1.96), and EWOM (2.348>1.96) influence online ticket purchase decisions. The social influence dimension doesn’t influence purchase decisions with t-statistics 0.618<1.96. The study also found that Trust mediates the relationship between performance expectancy with coefficient score (0.061), effort expectancy (0.044), facilitating conditions (0.054), and EWOM (0.042) on purchasing decisions
Resilience Analysis of Lake Lot Tawar Coastal Communities to Changes in the Maritime Environment: A Case Study in Aceh Tengah Sabaruddin, Sabaruddin; Muhammad David; Romadhoni, Dita; Anwar, Thaibil; Baihaqi; Putu Suarsana
Meteor STIP Marunda Vol 17 No 2 (2024): December
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36101/msm.v17i2.390

Abstract

Changes in the maritime environment, such as ecosystem degradation, climate change and human activities, pose major challenges to coastal communities. This research aims to analyze the level of resilience of coastal communities of Lake Lot Tawar in Central Aceh District to changes in the maritime environment. The approach used in this research is a qualitative method with a case study, where primary data is obtained through in-depth interviews with local stakeholders, as well as field observations. The results show that the level of resilience of coastal communities in this region is influenced by various factors, including socio-economic conditions, government policies, and the level of public awareness of the importance of environmental conservation. Communities that have active involvement in sustainable economic activities, as well as access to information and support from government and non-government institutions, tend to be more resistant to the impacts of environmental change. The study also found a need to improve the adaptive capacity of communities through environmental education programs and adaptation skills training. In conclusion, the resilience of Lake Lot Tawar coastal communities to changes in the maritime environment can be improved through a holistic approach involving various stakeholders.
ANALISIS KINERJA PELAYANAN OPERASIONAL PETI KEMAS DI LABUHAN BABANG KABUPATEN HALMAHERA SELATAN Marasaoly, Nurmaiyasa; Sabaruddin, Sabaruddin; Nasrun, Nasrun
JURNAL SIMETRIK Vol 11 No 2 (2021): Jurnal Simetrik (Sipil, Mesin, Listrik)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/js.v11i2.821

Abstract

Penelitian bertujuan untuk mengetahui Kapasitas Berth Occupancy Ratio (BOR), Berth Throughput (BTP), Kapasitas Container Yard Occupancy (YOR) untuk saat ini dan yang akan datang, menjadi pertimbangan untuk kebijakan optimasi dan efisiensi operasional serta pengembangan fasilitas terminal peti kemas untuk mendukung pertumbuhan ekonomi. Dengan metode regresi linier yang digunakan dapat disimpulkan bahwa tingkat penggunaan dermaga dan galangan peti kemas Pelabuhan Babang tergolong baik untuk hasil proyeksi nilai BOR 10 tahun mendatang yang pada tahun 2031 mencapai 26,33%. tingkat penggunaan dermaga bongkar muat petikemas masih dapat dilayani dengan panjang dermaga 263 m dengan hasil perhitungan BTP untuk penggunaan dermaga tahun 2031 dapat mencapai 164,89 m. Pada perhitungan YOR tahun 2031 telah terjadi over capacity dengan nilai YOR 135.
Erosion Modeling in Overburden Excavation in Mining Areas with the Approach of Rain Intensity and Duration Rifki Aditya; Sabaruddin Sabaruddin; Budhi Setiawan
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.8187

Abstract

This study investigates erosion modeling in overburden excavation in mining areas with the approach of rain intensity and duration. The main variables considered included rainfall erosion as well as slope length and slope, which were identified as key factors in predicting soil management. The linear regression method evaluated the relationship between independent variables (rainfall erosion, length, and slope) and dependent variables (soil management). The analysis showed that in Model 1, not all independent variables significantly influenced soil management. However, Model 2 revealed that precipitation erosion and slope length and slope significantly affected the dependent variables. These results provide an in-depth understanding of how weather and topographic factors affect soil management practices in mining environments. These findings can be used as a basis for environmental conservation and mitigation decision-making, especially in minimizing soil erosion due to mining activities. By paying attention to these factors, it is hoped that soil management practices can be improved to achieve better environmental sustainability. Further research is recommended to expand this understanding in various geographical conditions and mining environments
Co-Authors A.I.M Ali Abidin , Furqan Mulkia Achmad Fariz Adam, Mochammad Ibnu Adi, Panggi Nur Aditya Fermana Agus Hermawan Agus Hermawan Agus Hermawan Agus Hermawan Agustan Agustan, Agustan ahmad amri Akmal Alimin, La Ode Amiruddin Amiruddin Amiruddin, Idris Anam, Rijal Khoirul Andi Batara Indra Andi Batara Indra Andriyani, Richa Anwar, Thaibil Ar, Amran Ardiah Juita Ardila, Ardila Arimurti, Trias Asep Indra M. Ali Asmawati Asmawati Asri, Muhammad Ikhwan Atmarani Dewi Purnama Azalea Nadhifya, Meizar Bahri, Samsun Bakri Bakri Buana, Whyllies Agung Budhi Setiawan Bugis, Riki Chadijah, St. Chairudin Chairudin Chatarina Umbul Wahyuni Cut Nur Ichsan Darwis, Rustan David, Muhammad Dedik Budianta Defri Yoza Dwi Setyawan Efendi Efendi Elmayanti, Elmayanti Endang Siti Astuti Erida Nurahmi Fajrul Ilmy Darussalam Faridah Faridah Fauziah Fauziah Fauziah, Rezha Fera, Annisa Firdawaty Marasabessy, Firdawaty Firmansyah Firmansyah Fitriana Fitriana Fitriani Fitriani Fitriyawany Fitriyawany Habiburrahman Habiburrahman, Habiburrahman Hafni, Fauriza Hakim, Raudha Hambali, Amriani Hanum, Wahyunita HARDIANTO - HARMILAWATI Hendri Saputra Hentihu, Idrus Hilda Zulkifli Husain, Fitriana Nur Husna, Fadila Ibrahim, Intan Soliha Ibrahim, Rusdi Ilahi, Anugerah Inderiati, Sitti Indirwan, Indirwan Irmayani Irmayani Iskhaq Iskandar Ismail, Ulfa Isnaeni Istiarsyah, Istiarsyah Iye, Risman IZZAH, NURUL Jafar, Faisal K., Sulfikar Kartika, Sonia Kasmi Kasmi Kertahadi Kertahadi Khaerati Syam, Ummi Khaerunnisa Khaerunnisa, Khaerunnisa Khairina Khairina, Khairina Khairuddin Khairuddin Kulle , Haris Kurniawan, Diky laman, ilham Lathifah Hanum, Lathifah Lesi Lestari Lestari, Lesi Litiloly, Badrun Lula Nadia LW Rahmadhoni M Ilham M. B. Prayitno M. Fadli Maghfirah, Aprilla Rizki Maharani Maharani, Maharani Mansor, Rosnidar Marai Rahmawati Marasaoly, Nurmaiyasa Mardia Mardia MARIA BINTANG Marissa Marissa Marsi Marsi Marsi Marsi Marsi Marsi Marzuki Marzuki MASRI MASRI Mazlan, Mazlan Mudinillah, Adam Mufti Amir Sultan, Mufti Amir Muhammad David Muhammad Nur Muhammad, Asri A Mujahid, Ayinun Mukhlis Mukhlis Mundilarto Mundilarto Mursyidin Mursyidin Mytra, Prima Nahdiana Nahdiana Naldi, Roji April Nasrun Nasrun nata, popi riski Nawawi, Muhammad Fiqhri Nugraha, Lasmi Septiyanti Nuralam Syamsuddin Nurdin Nurdin Nurmala, Eka Nurnawati, Eem Nurrahman, Agung Nurul Mutmainnah, Nurul Oktarini , Ira Oktrya Rochmad P, Efendi Pakaya, Meike Patmi, Resky Indrayana Uda Pitriani, Anisa Prasetyo, Zudhan Kun Purba, Bulan Hadi Purnama, Atmaranie Dewi Putu Suarsana R., Sulastriani Rahimah, Anna Rahmah Fitriana Rahmat Kurnia Rahmawati, Rahmawati Ramadi Ramadi RANGGA ADITYA Rasyid, Umy Kurniati Renih Hayati Rianti, Wa Rifki Aditya Romadhoni, Dita Rusmar, Irfan Safira, Sitta Saifur Rahman Saldin, Muh. Samad, Muhammad Husni Sari, Isma Tindi Sarliyadi, Sarliyadi Septi Wulandari Chairina Shabrina Shabrina, Shabrina Siti Aminah Siti Nurul Aidil Fitri Siti Nurul Aidil Fitri Sitti Aminah Slamet Wahyudi Solissa, Anang Sudarman, Daman Sulhendri Susiati Syafari, Muhammad Syahrir , Syahdi Takdir Takdir, Takdir Takdir, Hadmirathi Tarmizi, M.Irfan Taufik Taufik Ulya, Khairatul Wannery, Albert Warsito Warsito Warsito Warsito Warsito Warsito Warsito Warsito Yakup Parto Yakup Yakup Yaqin, Mohammad Nurul Yossi Oktorini Yusaini, Yusaini Zahara Mustika Zulfikhar, Zulfikhar Zurahmah, Zurahmah