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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen AKM: Aksi Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business
Muga, Maria Prudensiana Leda
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA KUPANG (STUDI KASUS PADA KANTOR SAMSAT KOTA KUPANG) Nenu, Isabela Julita; Kerihi, Anthon Simon Yohanis; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19668

Abstract

The aims of this study are to analyze the factors that influence the compliance level of two-wheeled motor vehicle taxpayers in Kupang City, which include taxpayer awareness, service quality, and tax sanctions. This study uses a mixed-method approach. The sampling technique and informant selection used purposive sampling. In the quantitative approach, data analysis techniques use statistical analysis, which includes data quality tests, classical assumptions, multiple linear regression, and hypothesis testing, while in qualitative data, the techniques used include data reduction, display, and verification. The analysis results found that partially, taxpayer awareness and tax sanctions have a positive and significant impact on tax compliance levels, while service quality shows a positive but not significant impact on taxpayer compliance. Other findings indicate that simultaneously, taxpayer awareness, service quality, and tax sanctions have a significant impact on the compliance levels of two-wheeled motor vehicle taxpayers in Kupang City.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Menjadi Akuntan Nabila, Alika Fiqria; Dethan, Minarni Anaci; Muga, Maria Prudensiana Leda
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p14-32

Abstract

This study aims to determine the influence of the work environment, financial rewards, personalities, and educational expenses on students' interest in a career as an accountant. Research has found that work environment, financial rewards and personalities have a positive effect on students’ interest in a career as an accountant. However, the result of previous research has been somewhat inconsistent because of different results. The subjects of this study were accounting students from Universities in Kupang City. This study uses a quantitative approach by distributing questionnaires through google form. The sample of this study was 100 respondents. Data analysis carried out is descriptive statistical analysis, data quality test multiple linear analysis and hypothesis testing using the IBM SPSS 26. The results of this study show that work environment, financial rewards, and educational expenses have a partial effect on students' interest in selecting a career as an accountant, while personalities do not affect students' interest in an accountant career. Other results show that work environment, financial rewards, personalities, and educational expenses simultaneously affect the students' interest in an accountant career with a determination coefficient value of 38.3%.
PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI NUSA TENGGARA TIMUR Fahik, Gerynaldi Leite; Muga, Maria Prudensiana Leda; Dethan, Minarni Anachi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4338

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur, baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berjenis time series (2019-2023) yang diperoleh melalui dokumentasi dari BAPENDA Provinsi NTT. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dokumentasi. Metode analisis data yang digunakan mencakup uji asumsi klasik, model regresi linier berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor berpengaruh secara parsial maupun simultan tarhadap Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur. Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor mempunyai hubungan yang kuat terhadap Pendapatan Asli Daerah yaitu sebesar 0.964, sedangkan pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur yaitu sebesar 96,4% sedangkan sisanya sebesar 3,6% dipengaruhi oleh faktor-faktor lain yang tidak terdapat didalam penelitian ini
Co-Authors Arthana, I Komang Demu, Yohanes Dethan, Minarni Anachi Dethan, Minarni Anaci Fahik, Gerynaldi Leite I Komang Arthana Kerihi, Anthon Simon Yohanis Kerihi, Simon Yohanes Linda Lomi Ga Maak, Clarce Sarliana Mansula, Renanta Linggar Nabila, Alika Fiqria Nenu, Isabela Julita Novi Theresia Kiak Pau, Sarlin P. Nawa Rafael, Sarinah Joyce Margaret Sarlin Paleina Nawa Pau simamora, virgo Siti Helmyati Tahun, Tiarafytha Taneo, Ovi Yuvita Tiarafytha Tahun Tkela, Melianus Efritron