Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Journal of Innovation Research and Knowledge Profit: Jurnal Manajemen, Bisnis dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Anthon S. Y. Kerihi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Sistem Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud Pengelolaan Keuangan Desa : Studi pada Dinas PMD Kabupaten Timor Tengah Selatan Septianing K. Saununu; Anthon S. Y. Kerihi; Yohana F. Angi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.2959

Abstract

This research aims to find out the influence of the internal control system and individual morality on the prevention of fraud in the financial management of the village in South Central Timor District. The population in this study is the village chief, village secretary, village finance chief and village finance and wealth management department at the PMD department of South Central Timor District. This study employed a quantitative research methodology, which makes use of survey techniques. The scope of this research includes two independent variables, namely the internal control system and individual morality, and one dependent variable, namely fraud prevention. The data source used is the primary data source. The data collection is done by spreading the questionnaire. 69 questionnaires are distributed and 59 are processed. Data analysis techniques use descriptive statistical analysis, data quality tests, classical assumption tests, double linear regression analysis and hypothesis tests. The results of the research show that (1) the internal control system has a positive influence on the prevention of fraud in village financial management (2) the morality of individuals has a positive impact on fraud prevention in village finance management (3) the system of internal control and individual morality have simultaneously influenced on the preventing of frauds in village financing management.
Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang) Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i4.673

Abstract

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.
PENGARUH PENERAPAN E-FILLING, PERSEPSI WAJIB PAJAK DAN PENGALAMAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG Ndaumanu, Elsya Stivani Monica; Anthon S. Y. Kerihi; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

This study aims to determine (1) To determine and analyze the effect of the implementation of E-filling on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (2) To determine and analyze the effect of the perception of Taxpayer convenience on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (3) To determine and analyze the effect of the experience of using E-filling on the compliance of Individual Taxpayers in submitting Annual Tax Returns. (4) To determine the effect of the implementation of E-filling, taxpayer perceptions and experience of using E-filling on the compliance of individual taxpayers in submitting annual tax returns at the Kupang Pratama Tax Service Office. The data used in this study were obtained using a questionnaire. This study uses a quantitative research approach. The population in this study were individual Taxpayers who reported SPT via E-filling at the Kupang Pratama Tax Office in 2024 totaling 54,587 Taxpayers. The sample of this study was 100 Taxpayers at the Kupang Pratama Tax Office in 2024. Sampling in this study used the Slovin formula. The analysis method used was descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis test using the statistical package for the social sciences 25 (SPSS 31) application. The results of this study indicate that (1) The Implementation of E-Filling has a significant effect on Individual Taxpayer Compliance in submitting Annual Tax Returns at the Kupang Pratama Tax Service Office. (2) Taxpayer Perception has a significant effect on the ease of use of e-filling in reporting SPT. (3) Experience in using e-filling has a significant effect on Individual Taxpayer compliance. (4) The Implementation of E-filling, Perception of Ease of Use of Taxpayers and Experience in Using E-filling together have a significant effect on Taxpayer Compliance in Submitting Annual Tax Returns.
Co-Authors Cicilia A. Tungga Irmawati Handayani Wahid Maria P. L. Muga Ndaumanu, Elsya Stivani Monica Septianing K. Saununu Yohana F. Angi