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All Journal Jurnal Dimensi JEM: JURNAL EKONOMI DAN MANAJEMEN
Erwandy Erwandy
Akademi Komunitas Dharma Bhakti Bangka
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENGALAMAN TERHADAP PENINGKATAN KEAHLIAN AUDITOR SEKTOR PUBLIK DALAM BIDANG AUDITING Erwandy Erwandy; Firman Rahmadoni
JEM Jurnal Ekonomi dan Manajemen Vol 4 No 2 (2018): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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

Abstract

This study aims to investigate the extent to which the experience of the Auditor obtained from the length of work, from the number of audit assignments, and from the number of types of audited regional work unit related to increasing auditor expertise in the auditing field. Expertise (expertise) is the skill of an expert. Experts (experts) are defined as someone who has a certain level of skill or high knowledge in a particular subject obtained from experience or training. By taking a sample of 71 auditors or government internal control apparatus (APIP) at the Inspectorate of Bangka Belitung Islands Province, Bangka Regency Inspectorate and Pangkalpinang City who had carried out inspection assignments. The sampling method in this study uses a non-probability method with purposive sampling with the criteria that some employees in the Provincial Inspectorate, Pangkalpinang City and Bangka Regency who have carried out inspection tasks with auditor reasons will gain experience that has an influence on increasing expertise in the audit field. and using quantitative descriptive analysis by testing the validity, reliability of the classical assumption test (multicollinearity test, heteroscedasticity test, autocorrelation test) and multiple linear regression. The test results show that the experience of the length of work, the amount of training followed, the number of audit assignments and the number of types of Regional Units audited as auditors have a positive and significant influence on expertise.
Pengalaman Wajib Pajak Dalam Menggunakan Coretax Untuk Pelaporan Pajak: Studi Fenomenologis Di Kabupaten Bangka Erwandy Erwandy; Burhanuddin Bani; Martinus Buulolo
JURNAL DIMENSI Vol 15, No 2 (2026): Jurnal Dimensi (July 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i2.9028

Abstract

Penelitian ini bertujuan untuk memahami pengalaman Wajib Pajak dalam menggunakan Coretax sebagai sistem pelaporan pajak berbasis digital di Kabupaten Bangka. Dengan pendekatan fenomenologis, penelitian ini menggali persepsi, kendala, serta makna yang dialami Wajib Pajak dalam proses adaptasi terhadap sistem baru. Data dikumpulkan melalui wawancara mendalam dengan 8 informan yang mewakili berbagai latar belakang, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa Coretax memberikan kemudahan akses, efisiensi, dan peningkatan transparansi dalam pelaporan pajak. Namun, masih terdapat tantangan teknis berupa gangguan sistem, keterbatasan jaringan internet, dan kesulitan login. Tingkat literasi digital terbukti memengaruhi kualitas pengalaman; Wajib Pajak yang terbiasa dengan teknologi lebih cepat beradaptasi dibandingkan yang kurang familiar. Selain itu, terdapat kebutuhan akan sosialisasi dan pendampingan berkelanjutan agar sistem dapat dimanfaatkan secara optimal. Penelitian ini menyimpulkan bahwa Coretax merupakan inovasi digital yang berpotensi memperkuat kepatuhan pajak dan meningkatkan kualitas layanan, namun efektivitasnya bergantung pada kesiapan teknis sistem, literasi digital pengguna, serta dukungan institusional.
Co-Authors Burhanuddin Bani Firman Rahmadoni Martinus Buulolo