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Pengaruh Pemahaman Perpajakan dan Kondisi Keuangan terhadap Kepatuhan Melalui Kesadaran Wajib Pajak sebagai Variabel Intervening Risna Risna; Hero Priono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.553 KB) | DOI: 10.36418/syntax-literate.v7i7.8758

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh pemahaman perpajakan dan kondisi keuangan terhadap kepatuhan melalui kesadaran wajib pajak sebagai variabel intervening. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang terdaftar pada KPP Pratama Baubau Sulawesi Tenggara. Pengambilan sampel dalam penelitian ini dilakukan dengan metode simple random sampling, sehingga diperoleh 100 orang yang menjadi responden penelitian. Penelitian ini merupakan penelitian kuantitatif. Teknik analisis data menggunakan uji Model Persamaan Struktural (Structural Equation Modeling/SEM) dengan pendekatan alternatif Partial Least Square (PLS) software WarpPLS 3.0. Temuan dari penelitian ini menunjukkan bahwa: (1) pemahaman perpajakan berpengaruh terhadap kesadaran wajib pajak, (2) kondisi keuangan wajib pajak berpengaruh terhadap kesadaran wajib pajak, (3) pemahaman perpajakan berpengaruh terhadap kepatuhan wajib pajak, (4) kondisi keuangan wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak, (5) kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, (6) kesadaran wajib pajak mampu memediasi pemahaman perpajakan terhadap kepatuhan wajib pajak, (7) kesadaran wajib pajak mampu memediasi kondisi keuangan wajib pajak terhadap kepatuhan wajib pajak.
SOSIALISASI BUDAYA SADAR PAJAK MELALUI INKLUSI PAJAK GUNA MEMPERSIAPKAN SUMBER DAYA MANUSIA SADAR PAJAK SEJAK DINI Risna, Risna; Gafur, Abdul; Leo, Muarif
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2024)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v7i1.3106

Abstract

Mitra kegiatan pengabdian kepada masyarakat adalah institusi pendidikan SMK Kesehatan yang beralamat di Jalan Dayanu Ikhsanuddin, Katobengke, Kecamatan Betoambari, Kota Baubau, Sulawesi Tenggara. Masalah yang ditemukan adalah belum dilaksanakan pembelajaran inklusi pajak sebagai program nasional yang terintegrasi mata pelajaran. Solusi dilakukan kegiatan sosialisasi tujuannya agar dapat mentransformasikan pengetahuan inklusi pajak agar mandarah daging membangun budaya sadar pajak sejak dini. Metode pelaksanaan berupa sosialisasi. Hasil, Kegiatan sosialisasi sangat menginspirasi, bahwa pentingnya pendidikan (edukasi) perpajakan sedini mungkin untuk menyadarkan atau memberikan pemahaman kepada generasi muda (Gen. Z), dan diharapkan mereka menjadi masyarakat sadar pajak. Tujuan lainnya kemungkinan mereka dapat digunakan sebagai generasi muda penyuluh pajak minimal untuk lingkungan terdekatnya
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Risna, Risna
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 12 (2023): SENTRI : Jurnal Riset Ilmiah, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i12.1989

Abstract

This research aims to determine the effect of liquidity, solvency, activity and profitability on profits in mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2018. The sampling method was carried out using the purpose sampling method, and based on predetermined criteria, the number of samples was as large as 35 samples of mining companies active during the period 2012 to 2018. Hypothesis testing using multiple linear regression analysis with SPSS application tools. The results of this research show that the liquidity ratio has no significant effect on profits, the solvency ratio has a significant effect on profits, the activity ratio has a significant effect on profits, and the profitability ratio has a significant effect on profits.
Peranan Wanita pada Usaha Pengolahan Ikan Asap dalam Peningkatan Pendapatan Rumah Tangga Misran Hani; Muarif Leo; Abdul Gafur; Risna Risna
Jurnal Sekretaris dan Administrasi Bisnis Vol 9 No 1 (2025): Jurnal Sekretaris dan Administrasi Bisnis
Publisher : LPPM Universitas Taruna Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31104/jsab.v9i1.474

Abstract

In this research, the main problem raised is what is the role of women in the smoked fish processing business in increasing income in Gerak Makmur Village, Sampolawa District, South Buton Regency? This research aims to determine the role of housewives in increasing family income in Gerak Makmur Village. This research uses a qualitative approach. The subjects in this research were seven housewives (grilled fish sellers in Gerak Makmur Village. Data collection in this research was carried out using research instruments in the form of interviews, observation and documentation. The data obtained was analyzed descriptively. Based on the research results , it was concluded that (1) The income of grilled fish business actors in 2023 is quite high, the average income of business actors is IDR 46,216,423 per month or the equivalent of IDR 34,360,000 per year South Buton Regency in 2023 of IDR 394,744 /capita/month then shows the large role of grilled fish business actors in meeting the needs of families. Housewives are mostly the main activity which is carried out entirely with the head of the family and other family members , not just a side activity of a housewife
Maturity Level and Competence of Village Apparatus in Readiness to Implement Digital Accounting Information Systems Winda Virginia; Resfika Aswira; Risna Risna
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/20885

Abstract

This study investigates the relationship between the maturity level of village fund management and the competence of village officials in determining the readiness to implement a Digital Accounting Information System (SIAD). Unlike previous studies that separately analyzed either organizational maturity or human resource competence, this research integrates both constructs into a single explanatory framework, highlighting their direct and indirect effects through community trust as a mediating variable. Using an quantitative design, data were collected through questionnaires distributed to 111 village officials in Buton Regency, Southeast Sulawesi. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS). The findings reveal that the maturity level of village fund management has a significant effect on SIAD implementation readiness, both directly and indirectly through community trust. Conversely, the competence of village officials does not directly affect readiness but significantly contributes to strengthening public trust. These results indicate that the readiness of village governments to adopt SIAD is primarily determined by the maturity of governance structures, which must be supported by human resource capacity building and reinforced by public trust. The study contributes to the growing body of literature on digital governance by proposing an integrated empirical model for assessing digital accounting system readiness at the village level in developing countries
Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak: Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Abdul Gafur; Muarif Leo leo; Risna; Misran
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.6790

Abstract

Penelitian ini bertujuan untuk menguji pengaruh orientasi terhadap uang, implementasi Coretax, dan pemahaman perpajakan terhadap persepsi wajib pajak UMKM mengenai penggelapan pajak. Populasi penelitian adalah wajib pajak UMKM di Kota Baubau, dengan sampel yang dipilih menggunakan teknik purposive sampling. Dari 99 kuesioner yang berhasil dikumpulkan, sebanyak 89 kuesioner memenuhi kriteria dan dapat diolah lebih lanjut. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa orientasi terhadap uang berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak, sedangkan implementasi Coretax dan pemahaman perpajakan tidak berpengaruh signifikan secara parsial. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Hasil penelitian ini menegaskan pentingnya penguatan kesadaran moral dan etika perpajakan, optimalisasi layanan perpajakan berbasis teknologi yang lebih mudah diakses, serta peningkatan pendampingan dan edukasi perpajakan kepada wajib pajak UMKM.
Microfoundations of Strategic Leadership in Encouraging Adaptive Educational Personnel Performance: The Mediating Role of Psychological Empowerment in Private University Kuswinton; Misran; Resfika Aswira; Risna; Yusman Sutoyo
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.769

Abstract

This study aims to analyze the influence of strategic leadership microfoundations on the adaptive performance of educational staff, with the mediating role of psychological empowerment in private higher education institutions. This research is motivated by the increasing demands for adaptation in higher education organizations amidst digital disruption, changes in the work environment, and increasingly complex academic service dynamics. Unlike previous studies that emphasize strategic leadership at the macro-organizational level, this study uses a microfoundations perspective to explain how strategic leadership works through individual psychological mechanisms in shaping employee adaptive behavior. The study used a quantitative approach with a survey method of 171 educational staff at several private universities. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that strategic leadership microfoundations had a positive and significant effect on psychological empowerment. However, the direct effect of strategic leadership on adaptive performance was not significant. These findings indicate that adaptive performance is not formed directly through the leader's strategic vision and control, but through individual psychological processes that create a sense of competence, autonomy, work meaning, and influence within the organization. Furthermore, psychological empowerment was shown to play a key role in explaining how strategic leadership translates into adaptive behavior in educational staff. This study provides theoretical contributions by expanding the literature on microfoundations, strategic leadership, and employee adaptability, and confirms that the adaptive capacity of higher education organizations is rooted in individual psychological dynamics at the micro level.
Co-Authors Abdul Gafur Hero Priono Kuswinton Misran Misran Misran Misran Muarif Leo Muarif Leo leo Resfika Aswira Resfika Aswira Veithzal Rivai Zainal Winda Virginia Yusman Sutoyo