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Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.

ANALISIS SISTEM AKUNTANSI PIUTANG PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN KUPANG Olivia Latumahina
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 1 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The purpose of this study was to determine the Accounts Receivable System at the Regional Water Company (PDAM) of Kupang Regency. The data were processed and analyzed using qualitative descriptive analysis. From the data results, it is known that the Accounts Receivable System implemented by PDAM Kupang Regency has been implemented properly because it is in accordance with the accounting system theory applied. However, the ability to collect receivables from PDAM Kupang Regency is still low so that the number of receivables increases every year. Because there is no clear picture of the party or section that records receivables. It is expected that the Regional Water Company of Kupang Regency can improve the existing system of receivable collection procedures and pay more attention to it carefully so that it can carry out the procedures for collecting receivables more optimally, so that it can have a good impact and can reduce high receivables in the future

Edukasi Keuangan Gemar Menabung bagi Anak-Anak dengan Memanfaatkan Barang Bekas di Desa Naibonat, Kabupaten Kupang, Nusa Tenggara Timur Resvina Situmorang; Martina K Rupa; Olivia Latumahina; Clara M. Reinamah; Made Denny Oktaryana; Fransiskus Marlon Reu; Marianus Hendrilensio Sanga
Diakoneo : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): Juni
Publisher : Politeknik Negeri Kupang

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Literasi keuangan merupakan keterampilan penting yang harus diajarkan sejak dini untuk membentuk kebiasaan pengelolaan keuangan yang bijak. Namun, di banyak daerah pedesaan, termasuk Desa Naibonat, Kabupaten Kupang, kesadaran dan kebiasaan menabung di kalangan anak-anak masih rendah akibat minimnya edukasi keuangan yang sistematis dan metode pembelajaran yang menarik. Program pengabdian masyarakat ini bertujuan meningkatkan literasi keuangan anak-anak melalui pendekatan edukatif berbasis pemanfaatan barang bekas. Metode yang digunakan meliputi diskusi awal dengan pemangku kepentingan, sosialisasi kepada orang tua dan anak-anak, ceramah interaktif, permainan edukatif, serta workshop pembuatan celengan dari barang bekas. Proses pembelajaran dilakukan secara partisipatif untuk meningkatkan keterlibatan anak-anak dalam memahami konsep menabung. Hasil kegiatan menunjukkan peningkatan pemahaman dan kesadaran anak-anak tentang pentingnya menabung. Mereka lebih termotivasi menyisihkan uang saku setelah mengikuti permainan edukatif dan praktik langsung pembuatan celengan. Selain itu, kegiatan ini juga menanamkan nilai kreativitas dan kesadaran lingkungan melalui pemanfaatan barang bekas sebagai media edukatif. Kesimpulannya, pendekatan ini terbukti efektif dalam meningkatkan literasi keuangan anak-anak. Keberlanjutan program ini memerlukan dukungan dari orang tua, guru, serta komunitas agar manfaatnya dapat terus dirasakan dalam kehidupan sehari-hari.

Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.

Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang Made Denny Oktariyana; Thobias E. D. Tomasowa; Olivia Latumahina; Ni Putu Dessy Eka Aryani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11541

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that partially, the level of tax understanding, digitalization of tax services, and tax sanctions have a significant positive effect on MSME taxpayer compliance. In addition, simultaneously, the three independent variables also have a significant effect on MSME taxpayer compliance. This study implies the importance of increasing tax understanding, optimizing digitalization of tax services, and effective enforcement of tax sanctions in increasing MSME taxpayer compliance in Kupang City.

Analisis Faktor-faktor yang Mempengaruhi Intensitas Penggunaan Peer to Peer Lending dengan Kemudahan sebagai Variabel Moderasi: Pada UMKM di Kota Kupang Olivia Latumahina; Hisner Glori Faley; Marianus Hendrilensio Sanga
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.113462

Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai penggerak utama perekonomian nasional diharapkan dapat naik kelas dan meningkatkan kapasitas usahanya. Pendanaan (pinjaman) sebagai modal diperlukan untuk membantu UMKM dalam mengembangkan usahanya, dan salah satu sumber pembiayaan tersebut dapat diperoleh melalui Peer-to-Peer (P2P) lending. Melalui program kredit UMKM, pemerintah turut berperan dalam mendukung pertumbuhan UMKM. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data melalui kuesioner tertulis yang berisi sejumlah pertanyaan. Populasi penelitian ini adalah pelaku UMKM fesyen di Kota Kupang dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan meliputi uji kualitas data, uji asumsi klasik, uji hipotesis, serta uji Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan dan persepsi risiko tidak berpengaruh terhadap minat pelaku UMKM fesyen di Kota Kupang dalam menggunakan P2P lending. Selain itu, kemudahan penggunaan juga tidak mampu memoderasi pengaruh literasi keuangan terhadap minat penggunaan P2P lending. Namun, kemudahan penggunaan sebagai variabel moderasi memiliki pengaruh negatif signifikan terhadap hubungan antara persepsi risiko dan minat penggunaan P2P lending.

ESP, metacognition, and financial reporting practice: The moderating role of learning motivation Yosef Paseli Dheghu; Marianus Hendrilensio Sanga; Resvina Situmorang; Olivia Latumahina; Alini Wora
Indonesian Journal of Educational Development (IJED) Vol. 6 No. 4 (2026): February 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v6i4.5469

This study examines the influence of English for Specific Purposes (ESP) learning and metacognitive learning strategies on accounting students' financial reporting practices, thereby strengthening language-based professional competencies in vocational higher education. The population consisted of 612 third- and fifth-semester accounting students at Politeknik Negeri Kupang, and 239 were selected using proportional stratified random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ESP learning does not significantly affect students' financial reporting practice (β = 0.121, t = 1.763), indicating that linguistic improvement alone does not translate into better technical reporting performance. Conversely, metacognitive learning strategies have a strong positive effect (β = 0.367, t = 4.580), indicating that students who plan, monitor, and evaluate their learning are more able to apply accounting concepts accurately. Learning motivation does not moderate the effect of ESP learning (β = 0.020, t = 0.196) nor the effect of metacognitive strategies (β = –0.037, t = 0.477), suggesting that motivation does not alter these relationships. The model explains 41.6% of the variance in students' financial reporting practice, underscoring the dominance of cognitive and self-regulatory processes in shaping competence. The study recommends integrating ESP instruction with strategy-based and practice-oriented learning approaches and suggests future research employing longitudinal or experimental designs.

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