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All Journal Jurnal Kolaboratif Sains Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Training and Community Service Adpertisi
Rahmawaty, Santi
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THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
Pertumbuhan Ekonomi sebagai Moderator Pengaruh Pajak, Retribusi, dan Dana Perimbangan: Economic Growth as Moderator of Taxes, Retribution, and Balancing Fund Effects Fitrianingsih, Sri Dewi; Dwijaya, I Kadek Bellyoni; Rahmawaty, Santi
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7386

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pertumbuhan ekonomi dapat memoderasi pengaruh pajak daerah, retribusi daerah, dan dana perimbangan terhadap belanja modal. Studi ini mencakup seluruh 13 Kabupaten/Kota di Provinsi Sulawesi Tengah selama periode 2019–2023. Teknik analisis yang digunakan adalah regresi linear berganda dengan pendekatan Moderated Regression Analysis (MRA). Temuan penelitian menunjukkan bahwa pajak daerah dan retribusi daerah tidak memiliki pengaruh yang signifikan terhadap belanja modal. Sebaliknya, dana perimbangan menunjukkan pengaruh yang signifikan. Pertumbuhan ekonomi terbukti mampu memoderasi hubungan antara dana perimbangan dan belanja modal, namun tidak berfungsi sebagai moderator terhadap pengaruh pajak daerah dan retribusi daerah. Fenomena flypaper effect yang teridentifikasi mengindikasikan perlunya evaluasi serta optimalisasi kebijakan fiskal daerah, khususnya terkait pajak dan retribusi, guna mengurangi ketergantungan terhadap dana pusat dan mendorong investasi dalam proyek-proyek infrastruktur yang berdampak luas terhadap pertumbuhan ekonomi dan kesejahteraan masyarakat..
Optimization of Pricing and Digital Marketing for Traditional Crafts Buya Sabe and Netu as an Effort to Empower the Economy of Kola-Kola Village, Central Sulawesi Province. rahmawaty, Santi; Taher, Abdul Rahman
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 3 (2024): Oktober 2024
Publisher : ADPERTISI

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

Abstract

This research aims to explore pricing strategies and digital marketing in the development of traditional handicrafts Buya Sabe and Netu in Kola-Kola Village. Although these crafts hold significant cultural value and economic potential, the artisans face challenges in setting competitive selling prices and utilizing digital marketing to expand their market. This study uses a qualitative approach with a case study method, where data were collected through in-depth interviews and direct observations of artisans and relevant parties.                 The results of the research indicate that, before training, the artisans set product prices without calculating the cost of goods sold (COGS), leading to suboptimal profits. After receiving guidance, the artisans began to understand the importance of systematically calculating COGS and adding a reasonable profit margin. Furthermore, the study found that limited access to technology, especially ownership of mobile phones and internet access, is the main obstacle to the implementation of digital marketing. Some artisans who have utilized social media and e-commerce reported an increase in interactions with consumers and orders from outside the region.                 This study concludes that optimizing pricing strategies and digital marketing can enhance the competitiveness of Buya Sabe and Netu handicrafts. With support from local authorities and collaboration among artisans, the technological access limitations can be overcome, and digital marketing has proven to be effective in expanding market reach. Practical recommendations are provided for artisans in Kola-Kola Village to better optimize their product potential in both local and international markets.
Co-Authors Amir, Andi Mattulada Din, Muhammad Dwijaya, I Kadek Bellyoni Fahmi Femilia Zahra Fitrianingsih, Sri Dewi Furqan, Andi Chairil Jamaluddin Taher, Abdul Rahman