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All Journal Akuntansi dan Ekonomi Pajak: Perspektif Global J-CEKI
Leopold M. T. Dawu
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Humanities Economics, Econometrics & Finance Social Sciences

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Efektivitas Penggunaan Anggaran Dana Desa Terhadap Infrastruktur Jalan Di Desa Merbaun, Kecamatan Amarasi Barat, Kabupaten Kupang Fransiska Devaliana Ngadha; Aplonia Loisa Mone; Paula Adiratna Asdiani; Yohanes Aquino Alfredo Hans; Leopold M. T. Dawu
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3683

Abstract

Pengelolaan dana Desa memerlukan suatu perencanaan, pengelaan hingga pertanggungjawaban yang akuntabel dan transparan dan harus melibatkan Masyarakat agar tepat sasaran. Oleh karena itu, penelitian ini dilakukan untuk mengevaluasi penggunaan anggaran dana desa terhadap pembangunan infrastruktur jalan di Desa Merbaun, Kecamatan Amarasi Barat, Kabupaten Kupang dengan menggunakan metode kuantitatif melalui penyebaran kuesioner pada 95 responden yang di mana terdiri dari variabel dependen berupa efektivitas infrastruktur jalan dan juga variabel independen yang meliputi transparansi, partisipatif, dan akuntabilitas penggunaan dana desa. Hasil uji validitas dan reliabilitas menunjukkan data layak diolah lebih lanjut. Analisis regresi linier berganda menunjukkan variabel akuntabilitas berpengaruh positif secara signifikan, sedangkan partisipatif dan transparansi belum signifikan. Pengamatan lapangan mengkonfirmasi beberapa jalan masih dalam kondisi rusak. Simpulannya, penggunaan dana desa telah memberi dampak positif namun belum sepenuhnya efektif. Diperlukan peningkatan pengelolaan dan partisipasi masyarakat agar tujuan penggunaan dana desa tercapai lebih optimal.
Analisis Faktor - Faktor yang Mempengaruhi Pelaporan Kewajiban Perpajakan UMKM di Kota Kupang dan Dampaknya terhadap Kepatuhan Pajak Antonius M.L. Uran; Leopold M. T. Dawu; Antonius Y.W. Timuneno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1488

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.
Co-Authors Antonius M.L. Uran Antonius Y.W. Timuneno Aplonia Loisa Mone Fransiska Devaliana Ngadha Paula Adiratna Asdiani Yohanes Aquino Alfredo Hans