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All Journal Agregat: Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Alimuddin, Irmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak Dan Penggunaan E-tax Service Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Bontang Risna, Risna; Misran, Misran; Gafur, Abdul; Leo, Muarif; Virginia, Winda Ayu; Alimuddin, Irmawati; Pudo, Fajar
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1809

Abstract

This study aims to determine the effect of taxpayer awareness and the use of e-Tax services including (e-Registration, e-SPT, e-Filling, e-Billing), at the Bontang Pratama Tax Office. The research method used is a quantitative method. The data used in this study are primary data in the form of interviews, questionnaires and secondary data in the form of literature studies. The object of research in this study is individual taxpayers registered at the Bontang Pratama Tax Service Office. The population of this study is all individual taxpayers who carry out business activities or freelance work at the Bontang Pratama Tax Office who report SPT electronically (e-Filling), with a total of 15,036 WPOP. The sampling method used is Purposive Sampling of 100 respondents. The analysis method used is multiple linear regression with the help of IBM SPSS Statistics 25 software. The results of this study indicate that: (1) Taxpayer awareness has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (2) The use of e-Registration has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (3) The use of e-SPT has a positive effect on taxpayer compliance at KPP Pratama Bontang. (4) The use of e-Filling has a positive effect on taxpayer compliance at KPP Pratama Bontang. (5) The use of e-Billing has a positive effect on taxpayer compliance at KPP Pratama Bontang. (6) Taxpayer awareness and the use of e-tax services including e-Registration, e-SPT, e-Filling, and e-Billing have a positive effect on taxpayer compliance at KPP Pratama Bontang.
The Influence of Tax Morale and Understanding Tri Nga on Tax Compliance Through Accounting Understanding in Umkm Alimuddin, Irmawati; Leo, Muarif
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/16219

Abstract

This research aims to provide in-depth insight into the factors that influence the level of tax compliance of MSMEs. The analysis techniques used are descriptive analysis, validity test, reliability test. classical assumption test. Then, regression analysis and Sobel test to test the influence of intervening variables. The results of the research show that Tax Morale has a positive and significant effect on Accounting Understanding, Tri Nga Understanding has a positive and insignificant effect on Accounting Understanding, Tax Morale has a positive and significant effect on Tax Compliance, Tri Nga Understanding Nga has a positive and significant effect on Tax Compliance. Understanding Accounting has a positive and not significant effect on Tax Compliance, Tax Morale has a Positive and not significant effect on Tax Compliance through understanding Accounting, Understanding Tri Nga has a Positive and not significant effect on Tax Compliance through understanding Accounting
Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2 Virginia, Winda Ayu; Alimuddin, Irmawati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1925

Abstract

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.
The Role of Green Financial Literacy in Enhancing Green Accounting Implementation Through Social CSR for MSME’s in Baubau City Saputri, Andriani; Misran; Alimuddin, Irmawati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21310

Abstract

This study examines the effect of green financial literacy on green accounting and tests whether social corporate social responsibility (CSR) strengthens that relationship among MSMEs in Baubau City. The study addresses a gap in prior research, which has mostly discussed financial literacy, environmental accounting, and CSR separately, or has focused on large firms rather than MSMEs in a local emerging-economy setting. A quantitative explanatory design was employed. One hundred questionnaires were collected from MSME owners or managers through purposive sampling, and 86 valid responses were retained after data screening. The instrument measured green financial literacy, green accounting, and social CSR using a five-point Likert scale. Data were analysed with descriptive statistics, classical assumption tests, simple regression, and moderated regression analysis using SPSS 16. The findings show that green financial literacy has a positive and significant effect on green accounting. Social CSR also moderates the relationship, indicating that literacy is translated into greener accounting practices more effectively when MSMEs are supported by socially oriented CSR programmes such as mentoring, training, and business assistance. The study contributes by offering an integrated model that links internal capability and external institutional support in explaining green accounting adoption among MSMEs. Practically, the results imply that local governments, firms implementing CSR, and MSME support institutions should integrate green finance education with sustainability-oriented empowerment programmes
The Effectiveness of NIK–NPWP Integration and Transaction Digitalization on Underreporting: The Role of Financial Literacy among MSME Actors Alimuddin, Irmawati; Saputri, Andriani; Musadat, Fithriah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21921

Abstract

This study examines the effect of NIK-NPWP integration and transaction digitalization on underreporting among MSME actors in Baubau City, while testing financial literacy as a moderating variable. The research employed a quantitative survey design involving 228 MSME actors with active tax numbers and business legality. Data were gathered through a structured questionnaire and analysed using multiple linear regression and moderated regression analysis with SPSS 26. The results show that NIK-NPWP integration and transaction digitalization significantly affect the underreporting score. However, both estimated coefficients are positive, meaning that the hypothesised direct reduction in underreporting is not confirmed by the model signs and must be interpreted cautiously in light of instrument coding and implementation context. Financial literacy is not supported as a significant moderating variable because the interaction terms are not significant at the 5 percent level. Theoretically, this study extends the application of the Theory of Planned Behavior and the Technology Acceptance Model by placing tax-identity integration and transaction digitalization in the underreporting setting. Practically, the findings imply that digital tax reform needs stronger socialization, service quality, and bookkeeping assistance before it can consistently suppress underreporting among MSMEs
Co-Authors Misran Muarif Leo Musadat, Fithriah Pudo, Fajar Risna Risna, Risna Saputri, Andriani Syamsiar, Syamsiar Winda Ayu Virginia Wiwik Handayani