Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Management, Economic, and Financial
Manuain, Deetje Wieske
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH DIGITALISASI PAJAK, SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA KUPANG Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman, Hapsa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15656

Abstract

Abstract This study aims to determine the effect of tax digitalization, self assessment system and taxation knowledge on taxpayer compliance at the kupang city pratama Kpp. The research method is descriptive quantitative with data collection methods using questionnaires. The sampling technique was purposive sampling and used multiple linear regression analysis. The results of this study indicate that tax digitalization has a positive effect on taxpayer compliance, the self-assessment system has a positive effect on taxpayer compliance, then tax knowledge has a positive effect on taxpayer compliance, and tax digitalization, self-assessment system and tax knowledge simultaneously have an influence on taxpayer compliance at KPP Pratama Kupang City. Keywords: Tax Digitalization; Self Assessment System, Taxation Knowledge, TaxpayerCompliance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa digitalisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, self assessment system berpengaruh positif terhadap kepatuhan wajib pajak, kemudian pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, dan digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan secara simultan memiliki pengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Kata Kunci: Digitalisasi Perpajakan; Self Assessment System, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
DAMPAK IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN ROTE NDAO Tuati, Nonce Farida; Manuain, Deetje Wieske; Sir, Jennie Sarlota
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19308

Abstract

This study aims to understand the implementation of accrual-based accounting and internal control and its impact on the quality of financial statements. It is hoped that the results of this research can contribute to the development of accounting science and become a reference for public sector organizations in Indonesia, such as the government, universities, central and regional public service agencies, as well as other business and social organizations. The research sample is Regional Financial Management officials in all regional apparatus organizations in the Rote Ndao Regency Government who are responsible for the management of the APBD to the preparation of financial statements. The sampling technique uses purposive sampling. The data used is primary data collected through questionnaires that are distributed directly to respondents. The analysis was carried out using a multiple regression model to test the hypothesis through the t-test and the F-test. Simultaneously, the application of accrual-based accounting and internal control also has a significant influence on the quality of financial statements, supporting the acceptance of hypotheses.
PENGARUH DIGITALISASI PAJAK, SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA KUPANG Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman, Hapsa
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15656

Abstract

Abstract This study aims to determine the effect of tax digitalization, self assessment system and taxation knowledge on taxpayer compliance at the kupang city pratama Kpp. The research method is descriptive quantitative with data collection methods using questionnaires. The sampling technique was purposive sampling and used multiple linear regression analysis. The results of this study indicate that tax digitalization has a positive effect on taxpayer compliance, the self-assessment system has a positive effect on taxpayer compliance, then tax knowledge has a positive effect on taxpayer compliance, and tax digitalization, self-assessment system and tax knowledge simultaneously have an influence on taxpayer compliance at KPP Pratama Kupang City. Keywords: Tax Digitalization; Self Assessment System, Taxation Knowledge, TaxpayerCompliance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa digitalisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, self assessment system berpengaruh positif terhadap kepatuhan wajib pajak, kemudian pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, dan digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan secara simultan memiliki pengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Kata Kunci: Digitalisasi Perpajakan; Self Assessment System, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
Accountability in Village Fund Management in Disadvantaged Areas: The Role of Apparatus Ethics, Local Wisdom, and Public Trust in Tuafanu Village, NTT Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman , Hapsa
Journal of Management Economic and Financial Vol. 3 No. 6 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i6.180

Abstract

Leadership and culture organization is two factor strategic that influences performance finance company . However , the findings empirical related connection both of them Still diverse , especially in Indonesian context . Research This aim For analyze influence style leadership to culture organization and results finance , as well as test role mediation culture organization in the company medium and large enterprises in Indonesia. Research This use approach quantitative explanatory with method survey . Primary data was collected through questionnaire to 220 managers middle and upper class , while secondary data originate from report finance company . Analysis done with Structural Equation Modeling (SEM) using SmartPLS . Research results show that (1) style leadership influential positive significant to culture organization ; (2) style leadership influential direct to results finance , although its influence relatively small ; (3) culture organization influential significant to results finance ; and (4) culture organization mediate connection between style leadership and results finance . Research This confirm that leadership transformational play a role important in form culture adaptive organization , which in turn increase profitability company . Implications study This emphasize importance investment company in development leadership and transformation culture organization as an improvement strategy Power competitiveness and sustainability business in Indonesia.
Co-Authors Sir, Jennie Sarlota Tuati, Nonce Farida Tuati, Nonce.F. Usman , Hapsa Usman, Hapsa