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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Nonce F. Tuati
Politeknik Negeri Kupang
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK Vivin S. Manafe; Nonce F. Tuati; Irwan Irwan
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research aims to find out the factors that influence the level of compliance of individual taxpayers in fulfilling their tax obligations at KPP Pratama Kupang. The population in this study amounted to 134.047 who were registered individual taxpayers at KPP Pratama Kupang. The sampling technique is Accidental Sampling with a sample of 100 respondent individual taxpayers. The method used to collect data is the questionnaire method. Data analysis method used is descriptive analysis, classic assumption tests and multiple linear regression with the help of SPSS 21 program for windows.The results of research partially variable quality of taxation services have a positive and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,190 > 1,98498) significance level of 0,031<0,05 and regression coefficient value of 0,185. Tax knowledge has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,267 > 1,98498) significance level of 0,026<0,05 and regression coefficient value of 0,281. And Tax awareness has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (3,781 > 1,98498) significance level of 0,000<0,05 and regression coefficient value of 0,416. Based on simultaneous tests of three independent variables that have a positive and significant effect on individual taxpayer compliance, this is evidenced by the value Famount > Ftable (19,213 > 2,70) at the level of significance of 0,000<0,05.
IMPLEMENTATION OF QRIS-BASED PAYMENT GATEWAY IN MOBILE BANKING AND ITS IMPACT ON TRANSACTION SMOOTHNESS OF MSMES IN COASTAL TOURISM AREAS OF KUPANG CITY Hapsa Usman; Nonce F. Tuati; Deetje W. Manuain
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4851

Abstract

This study analyzes the implementation of a QRIS-based payment gateway through mobile banking applications and its impact on transaction smoothness among micro, small, and medium enterprises (MSMEs) operating in coastal tourism areas of Kupang City. The increasing adoption of cashless payment systems has encouraged MSMEs to integrate digital transactions into daily business activities, particularly in tourism-based economic settings characterized by high transaction intensity. This research employs a qualitative descriptive–interpretative approach, with data collected through semi-structured interviews, direct observations, and documentation involving 100 MSME actors located in Lasiana Beach, Oesapa Beach, Kelapa Lima Beach, and Tedys Beach.Data analysis was conducted using NVivo software following the interactive model of Miles, Huberman, and Saldaña, encompassing data reduction, data display, and conclusion drawing. The findings indicate that QRIS implementation improves transaction speed, efficiency, and convenience, while reducing dependence on cash transactions. MSME actors also perceive QRIS as a secure payment system due to its integration with formal banking institutions. However, challenges such as limited digital literacy, unstable internet connectivity, and insufficient technical assistance hinder optimal utilization. This study highlights the importance of combining digital payment adoption with continuous education and infrastructure support to ensure sustainable digital transformation of MSMEs.
Co-Authors Deetje W. Manuain Hapsa Usman Irwan Irwan Vivin S. Manafe