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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Tourism Economics and Policy
Astuty , Sri
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Economics, Econometrics & Finance Education Public Health Social Sciences

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Analysis of Taxpayer Compliance Determinants through Taxpayer Awareness (A Study on Individual Taxpayers at KPP Pratama Sekayu) Ismantoro, Budi; Ismail, Tubagus; Astuty , Sri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/2fmj0q69

Abstract

The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in this research is the Likert Scale. The type of data used is primary data collected through a questionnaire survey of 100 individual taxpayers at the Sekayu Tax Office. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. The results of the research show that: 1) Tax knowledge and tax sanctions have a significant influence on taxpayer awareness 2) Tax knowledge and tax sanctions have a positive and significant influence on taxpayer compliance 3) Love of money has a negative and insignificant influence on taxpayer awareness and compliance tax 4) Tax awareness does not have a significant effect on taxpayer compliance and 5) Tax knowledge and tax sanctions do not have a significant effect on taxpayer compliance through taxpayer awareness.
The Effect of Inflation and Economic Growth on The Open Unemployment Rate in West Indonesia Rembulan, RT. Anugrah Fitri; Bado, Basri; Astuty , Sri; Syafri, Muhammad; Irwandi
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1839

Abstract

This study aims to analyze the effect of inflation and economic growth on the open unemployment rate in Western Indonesia. The research method used is panel data analysis with a fixed regression model approach, which involves processing data from several provinces in the region during a certain period. The results of the analysis show that economic growth has a significant effect on reducing the unemployment rate, while inflation does not have a significant effect on unemployment in the study area. The interpretation of these results shows that increased economic activity can reduce unemployment, while fluctuations in inflation do not directly affect the unemployment rate substantially. The conclusion of this study emphasizes the importance of strengthening economic growth as an effort to control unemployment, while the effect of inflation is relatively insignificant in the context of Western Indonesia.
Co-Authors Basri Bado, Basri Budi Ismantoro, Budi Irwandi Muhammad Syafri, Muhammad Rembulan, RT. Anugrah Fitri Tubagus Ismail