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Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Betu, Kristina Wada; Baso, Susana Purnamasari
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.

DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMDA KABUPATEN MALAKA Baso, Susana Purnamasari; Betu, Kristina Wada
AKSIOMA : Jurnal Manajemen Vol 2 No 1 (2023): AKSIOMA : Jurnal Manajemen [Februari-Juli 2023]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v2i1.2092

The purpose of this study was to determine the factors that influence the quality of financial reporting information for the local government of Malacca Regency. This is because the quality of financial information will greatly determine decisions and describe the quality of the financial managers themselves. The variables used in this study are human resources, technology utilization, internal control systems and the quality of financial reports. The hypothesis in this study is that human resources, technology utilization and internal control systems have a partial and significant effect on the quality of financial reports. In this study, the questionnaire section was used in the data collection method. The sample in this study amounted to 155 employees within the scope of the Regional Work Unit of the Malacca Regency Government. The results of this study prove that human resources, the use of information technology significantly affect the quality of financial statement information with a significance level of 0.002 and 0.10. Meanwhile, internal control has no effect on the quality of financial reporting information. The contribution of human resource variables, control systems, use of technology to the quality of financial reports is 56.7%.

Penerapan Sistem E-Filing, Pemahaman Internet dan Kepatuhan Wajib Pajak Orang Pribadi Fernandez, Dolce Maria Pancrasia; Betu, Kristina Wada; Malut, Maria Goreti; Nay, Yustina Alfira; Suninono, Alfonsus Rodriques; Baso, Susana Purnamasari; Bibiana, Rere Paulina
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.469

Tujuan penelitian ini adalah untuk menentukan pengaruh penerapan sistem efiling dan Pemahaman Internet terhadap kepatuhan pajak pada wajib pajak Aparatur Sipil Negara. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui distribusi kuesioner. Teknik sampling aksidental digunakan untuk menentukan sampel dengan memilih sampel secara acak. Penelitian ini menggunakan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan aplikasi Smart PLS 4 untuk menguji hipotesis yang diajukan dan menganalisis model penelitian. Dalam penelitian ini, ditemukan adanya pengaruh positif penerapan sistem e-filing terhadap kepatuhan pajak. Hipotesis kedua menyatakan bahwa Pemahaman Internet berpengaruh positif terhadap kepatuhan pajak. Hipotesis ketiga menyatakan bahwa pemahaman internet tidak memperkuat pengaruh penerapan sistem efiling terhadap kepatuhan wajib pajak. Penelitian ini berkontribusi pada masyarakat dalam hal ini wajib pajak selaku praktisi pajak dan pemerintah selaku pembuat kebijakan peraturan perpajakan. Hal ini telah disampaikan pada penelitian ini.

Faktor- Faktor Yang Meningkatkan Keputusan Pembelian Produk oleh Generasi Milenial Pada Pasar Tradisional di Kota Kupang Sain, Roswita Felsiani; Loinenak, Jeanet Jeshintya Sarce; Manikin, Albert Palla; Baso, Susana Purnamasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3489

This research aims to analyze the factors that influence millennials' purchasing decisions in Kupang City's traditional markets. The main focus is to identify how marketing elements such as product, price, place, and promotion (4Ps) influence millennial consumer behavior in traditional markets. In this context, the right marketing strategy can help traditional market traders increase their appeal amid competition with modern markets and online shopping trends. This research uses quantitative methods with a Structural Equation Modeling (SEM) approach to analyze the data. The results of this study are expected to provide strategic recommendations to improve purchasing decisions by millennials, particularly in Kupang City's traditional markets.

Faktor- Faktor Yang Meningkatkan Keputusan Pembelian Produk oleh Generasi Milenial Pada Pasar Tradisional di Kota Kupang Sain, Roswita Felsiani; Loinenak, Jeanet Jeshintya Sarce; Manikin, Albert Palla; Baso, Susana Purnamasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3489

This research aims to analyze the factors that influence millennials' purchasing decisions in Kupang City's traditional markets. The main focus is to identify how marketing elements such as product, price, place, and promotion (4Ps) influence millennial consumer behavior in traditional markets. In this context, the right marketing strategy can help traditional market traders increase their appeal amid competition with modern markets and online shopping trends. This research uses quantitative methods with a Structural Equation Modeling (SEM) approach to analyze the data. The results of this study are expected to provide strategic recommendations to improve purchasing decisions by millennials, particularly in Kupang City's traditional markets.

Tax rates, tax socialization, and tax compliance of MSMEs: Patriotism as a moderating variable Betu, Kristina Wada; Baso, Susana Purnamasari
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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

Purpose — The purpose of this study is to analyze the effects of tax rates and tax socialization on MSME tax compliance, as well as to investigate whether patriotism can act as a moderating variable.Method — The type of research is quantitative research with hypothesis testing. The population in this study consists of individual MSMEs in the city of Kupang. The study comprised 152 respondents. The analytical method used in this study is descriptive analysis. For this study, the analysis was conducted using SmartPLS 4 software. SEM-PLS analysis is performed through two stages, namely outer model analysis and inner model analysis.Result — This study examines the effects of tax rates, tax socialization, and patriotism on MSME tax compliance, with patriotism serving as a moderating variable. Data analysis and discussion of the results reveal that tax rates, tax socialization, and patriotism have a positive and significant impact on MSME tax compliance. However, the moderation effect of patriotism on the relationship between tax rates and tax socialization, and MSME tax compliance, is not proven.Contribution — This study contributes to the academic landscape by addressing the understudied realm of individual MSME tax compliance and advancing compliance theories through the examination of patriotism as a potential moderating factor.

Sosialisasi Pentingnya Pendidikan Anti Fraud Untuk Mencegah Tindakan Kecurangan Dalam Praktik Keuangan Bagi Pelajar SMA Katolik Sint Carolus Kupang Baso, Susana Purnamasari; Malut, Maria Goreti; Moi, Maria Odriana Veronica
Celebes Journal of Community Services Vol. 4 No. 2 (2025): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2925

Di era globalisasi dan digitalisasi yang pesat, akses terhadap informasi dan layanan keuangan menjadi lebih mudah dan luas. Namun dibalik kemudahan tersebut terdapat peningkatan risiko dalam berbagai bentuk penipuan. Dengan melihat kondisi ini maka Pendidikan anti fraud sejak dini menjadi semakin penting. Di era digitalisasi dan kemudahan akses informasi seperti sekarang ini juga, generasi muda khususnya pelajar kerap menjadi sasaran empuk para pelaku kejahatan keuangan yang memanfaatkan kurangnya pemahaman mereka terhadap risiko dan tanda-tanda penipuan. Ketidaktahuan ini tidak hanya merugikan pribadi siswa, namun juga menimbulkan pola berpikir dan perilaku yang tidak sehat dalam pengelolaan keuangan di masa depan. Tujuan dari sosialisasi ini untuk memberikan pemahaman terkait tindakan fraud. Setelah peserta didik diberikan pemahaman, tujuan berikutnya berkenaan dengan pendidikan karakter anti fraud. Dengan pendidikan yang tepat, siswa dapat lebih siap menghadapi tantangan keuangan dunia nyata dengan dibekali pengetahuan dan keterampilan yang diperlukan untuk mengidentifikasi, menghindari dan melaporkan penipuan. Pengabdian kepada masyarakat ini dilakukan dengan sosialisasi dan diskusi yang melibatkan siswa/siswi SMA katolik Sint Carolus Kota Kupang kelas X dan XI. Hasil dari kegiatan ini menunjukan adanya peningkatan pemahaman tentang anti fraud, peningkatan pemahaman tentang bentuk-bentuk tindakan fraud dalam praktek keuangan, dan peningkatan pemahaman tentang bahaya dan akibat dari tindakan fraud.

Edukasi Keuangan Remaja di SMA Negeri 5 Kupang sebagai Upaya Mencegah Risiko Perilaku Finansial Malut, Maria Goreti; Baso, Susana Purnamasari; Dawu, Leopold Melkiano Triangga; Betu, Kristina Wada; Riwu, Elda; Jagu, Desidaria Ayuhandini
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33460

Teenagers are vulnerable to risky financial behaviors such as online gambling and digital loans due to low financial literacy and high digital access. To address this issue, a community service program was carried out at SMA Negeri 5 Kupang aiming to improve students’ understanding and basic skills in personal financial management. The methods included interactive lectures, financial recording simulations, group discussions, and evaluation through pre-tests and post-tests. A total of 50 students from grades X and XI participated, guided by accounting students and teachers. Results showed that 86% understood basic financial concepts, 76% were able to create simple budgets, 64% became familiar with youth-friendly financial products, and 42% were motivated to set long-term financial goals. Participants also showed strong enthusiasm and began tracking daily expenses. The school’s support further strengthens the sustainability of the program. These findings confirm that a contextual and practical educational approach effectively fosters wiser and more responsible financial behavior among adolescents.

Pengaruh Skeptisme Profesional, Pengalaman Auditor dan Tekanan Waktu Terhadap Kemampuan Auditor Eksternal Dalam Mendeteksi Kecurangan: (Studi Kasus BPK RI Perwakilan Nusa Tenggara Timur) Baso, Susana Purnamasari; Dawu, Leopold M.T; Panie, Alexandro Arsol
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1719

Tujuan: Tujuan dari penelitian ini untuk mendapatkan bukti empiris pengaruh skeptisme profesional, pengalaman auditor dan tekanan waktu secara parsial dan simultan berpengaruh signifikan terhadap kemampuan audiitor eksternal dalam mendeteksi kecurangan pada BPK RI Perwakilan Nusa Tenggara Timur. Desain Penelitian dan Metodologi: Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer yang dikumpulkan dari responden melalui penyebaran kuesioner secara langsung. Populasi dalam penelitian ini adalah 40 pegawai di kantor BPK Provinsi Nusa Tenggara Timur yang terlibat langsung dalam penyusunan laporan keuangan. Metode pengumpulan data yaitu purposive sampling dengan 40 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan aplikasi Statistical Package for The Social Science (SPSS) versi 24. Hasil dan Pembahasan: Hasil penelitian menunjukan bahwa skeptisme profesional, pengalaman auditor dan tekanan waktu berpengaruh secara parsial dan signifikan terhadap kemampuan auditor eksternal dalam mendeteksi kecurangan. Hasil ini menunjukan bahwa Skeptisme Profesional, Pengalaman Auditor Dan Tekanan Waktu secara parsial dan simultan berpengaruh signifikan terhadap Kemampuan Auditor Eksternal Dalam Mendeteksi Kecurangan pada BPK RI Perwakilan Nusa Tenggara Timur. Implikasi: Penelitian ini mengindikasikan pengaruh skeptisisme profesional, pengalaman auditor, dan tekanan waktu terhadap auditor eksternal dalam situasi kecurangan, khususnya di Badan Keuangan RI Perwakilan Nusa Tenggara Timur. Temuan penelitian ini memiliki dampak penting bagi kebijakan, praktik audit, dan arah penelitian di masa depan.

An Analysis of the Control Environment and Whistleblowing Mechanisms on Fraudulent Practices by Village Government Officials in Bangka La’o, Manggarai Regency Baso, Susana Purnamasari
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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This study was conducted at the Bangka La’o Village Office, Manggarai Regency, using primary and secondary qualitative data obtained through observation, interviews, and documentation. Data analysis followed the stages of collection, reduction, presentation, and conclusion drawing. The findings reveal that the control environment in Bangka La’o Village is highly unconducive, which has facilitated fraudulent practices by village officials. The seven indicators of the control environment are interrelated and contribute to the weakness of the oversight system. Furthermore, the presence of whistleblowers has proven effective in uncovering fraud cases, encouraging follow-up actions, and raising awareness among both village officials and the community in monitoring the village governance system. Based on these results, it is recommended that the village government strengthen internal control in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018, enhance public awareness of whistleblowing, and establish a reporting system that ensures whistleblower protection in order to prevent future fraudulent practices.

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