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All Journal Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Tobias Joni Temu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Yuliana Anggreani Dua Delang Kolit; Magdalena Nona Ice; Tobias Joni Temu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1189

Abstract

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.
Analisis Faktor-Faktor Yang Mempengaruhi Tunggakan Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Badan Pendapatan Daerah Kabupaten Sikka Tobias Joni Temu; Magdalena Silawati Samosir; Nelti Fransiska
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 4 (2023): Desember : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i4.53

Abstract

This research aims to determine whether awareness factors, officer service, sanctions, level of knowledge and income level of taxpayers influence arrears in payment of Rural and Urban Land and Building Tax (PBB-P2) in Nita District, Sikka Regency. The population used in this research are employees of the Sikka Regency Regional Revenue Agency who specifically handle land and building taxes and the people of Sikka Regency who have 85,233 people in tax arrears for the last 2022. The sample used was 100 taxpayers who live in Sikka Regency and are registered with the Sikka Regency Regional Revenue Agency. The research results can be concluded that together the five independent variables are the awareness variable (X1), the tax officer service variable (X2), the sanctions variable (X3), the taxpayer knowledge level variable (X4), the taxpayer income level variable (X5). significant effect on PBB payment arrears (Y).
Peran Kepatuhan Pelaporan Keuangan dan Kompetensi Aparatur dalam Mencegah Fraud Dana Desa: Studi Empiris di Kabupaten Sikka Marselus Don Bosko; Tobias Joni Temu
Jurnal Projemen UNIPA Vol. 11 No. 3 (2024): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to analyze the influence of financial reporting compliance and village officials’ competence on fraud prevention in village fund management in Sikka Regency. A quantitative approach with multiple linear regression analysis was employed. Data were collected through questionnaires involving 240 respondents, including village heads, secretaries, treasurers, and BPD members across 60 villages in 14 districts. The results show that both financial reporting compliance and officials’ competence have a positive and significant effect on fraud prevention. The adjusted R² value of 0.676 indicates that these two variables explain 67.6% of the variation in fraud prevention. These findings support the fraud diamond theory and highlight the importance of human resource capacity and reporting transparency in preventing financial misconduct in village governance. This study provides practical implications for local governments in strengthening accountable village fund management.
Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Pada Paroki Roh Kudus Nelle Keuskupan Maumere Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.
Co-Authors Elisabet Luju Magdalena Nona Ice Magdalena Silawati Samosir Maria Viviana Nurak Lewar Marselus Don Bosko Nelti Fransiska Yohanes Chrisantus Servrianus Moan Jawa Yuliana Anggreani Dua Delang Kolit