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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Behavioral Accounting Journal Journal of Innovation Research and Knowledge Dharma Ekonomi
Sarlin P. Nawa Pau
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengetahuan Investasi, Tingkat Financial Literacy dan Faktor Umur Terhadap Keputusan Investasi Emas Pada Pegadaian SoE Paulina Digta Isu; Maria P. L. Muga; Sarlin P. Nawa Pau; Fransina W. Ballo
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.211

Abstract

This study aims to determine the effect of investment knowledge, level of financial literacy and age factors on individual investment decisions at PT. Pegadaian (Persero) SoE Branch. The Data used in this study were obtained using questionnaires. This study uses a quantitative research approach. The population and sample studied in this study are customers of PT. Pegadaian (Persero) SoE Branch. The sampling method in this study is simple random sampling using Slovin formula that produces 100 respondents. The method used is descriptive statistical analysis technique and using validity testing technique, reliability test, classical assumption test, multiple linear regression and hypothesis test with thehelp of SPSS 25 application. Data collection techniques used using questionnaires, observation and documentation. The results of this study stated that the variables of investment knowledge and the level of financial literacy partially significant effect on individual investment decisions while the variable age factor partially does not affect individual investment decisions.Variables of investment knowledge, level of financial literacy and age factors simultaneously affect individual investment decisions
Analisis Faktor-Faktor yang Memengaruhi Auditor Switching : Studi Empiris pada Prusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Herberd Glorianto Wadu; Sarlin P. Nawa Pau; Maria. P. L. Muga
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.177

Abstract

This study aims to analyze the factors that influence auditor switching. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this study were obtained through internet research (online research) on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This research uses a quantitative approach. The sample was determined by purposive sampling method. The data analysis used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability, going concern opinion, company size, and financial distrees have no effect on auditor switching.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN KEWAJIBAN PERPAJAKAN PADA KPP PRATAMA ATAMBUA Kehi, Kresensia Aprinia; Sarlin P. Nawa Pau; Herly M. Oematan
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak , pemahaman peraturan pajak, dan sanksi pajak terhadap kepatuhan kewajiban perpajakan.Penelitian ini menggunakan data primer dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar pada KPP Pratama Atambua, dengan jumlah sampel 100 orang yang diambil menggunakan rumus solvin. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan uji validitas, uji reliabilitas, analisis regeresi linear berganda, uji asumsi klasik, uji multikolinearitas, uji heterokedastisitas, uji normalitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa kesadaran wajib pajak pemahaman peraturan pajak, dan sanksi pajak berpengaruh terhadap kepatuhan kewajiban perpajakan pada KPP Pratama Atambua.
PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA LAKEKUN KECAMATAN KOBALIMA KABUPATEN MALAKA Thomas Richardson Freitas Asa; Sarlin P. Nawa Pau; Siprianus G. Tefa
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v14i1.27510

Abstract

This study aims to examine "the influence of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Lakekun Village, Kobalima District, Malaka Regency". This study applies a quantitative approach with a survey method. Primary data were collected by distributing questionnaires to PBB taxpayers registered in Lakekun Village. The data analysis technique used was multiple linear regression with the help of SPSS analysis tools. The findings of this study Indicate that individually, tax socialization does not have a significant effect on taxpayer compliance, while tax awareness and sanctions have a significant effect on taxpayer compliance. Simultaneously, tax socialization, taxpayer awareness, and tax sanctions influence taxpayer compliance in paying PBB. This study is expected to be aconsideration for local governments in formulating tax policies, especially in efforts to improve PBB taxpayer compliance.
Co-Authors Adha Adha G. Tefa, Siprianus Herberd Glorianto Wadu Kehi, Kresensia Aprinia Maria P. L. Muga Maria. P. L. Muga Minarni A. Dethan Oematan, Herly M Paulina Digta Isu Thomas Richardson Freitas Asa Welhelmina Ballo , Fransina