Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Practical Management Studies Jurnal Inovasi Akuntansi
Tomasowa, Thobias E. D.
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Regional Original Revenue (PAD) And Balancing Funds on Capital Expenditure Budget in Kupang Regency: The Influence of Regional Original Revenue (PAD) And Balancing Funds on Capital Expenditure Budget in Kupang Regency Fanggidae, Enjelina; Tomasowa, Thobias E. D.; Wulandari, Agusta A.; Junias, Donny T.S.
Journal of Practical Management Studies Vol. 3 No. 1 (2025): JPMS - March (2025)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v3i1.37

Abstract

Theregional budget includes the basis for financial budgeting which is implemented for public services or the Regional Revenue and Expenditure Budget (APBD). The regional budget and expenditure is a detailed list of regional income and expenditure in one year which consists of various components such as Regional Original Income (PAD) and Balancing Funds including General Allocation Funds (DAU) and so on as well as expenditures which include various expenditures such as capital expenditure.OriginalRegional Income is a source of regional revenue that comes from the region itself based on its capabilities. Balancing funds are funds sourced from the State Revenue and Expenditure Budget (APBN) which are allocated to regions to fund regional needs in the context of implementing decentralization. Capital Expenditures are budget expenditures for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period.Thisresearch uses quantitative research methods, with research results that Original Regional Income (PAD) has a positive effect on the capital expenditure budget. Balancing funds have a positive effect on the capital expenditure budget. Regional Original Income (PAD) and Balancing Funds have a positive effect on the capital expenditure budget in Kupang Regency.
Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang Oktariyana, Made Denny; Tomasowa, Thobias E. D.; Latumahina, Olivia; Aryani, Ni Putu Dessy Eka
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11541

Abstract

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that partially, the level of tax understanding, digitalization of tax services, and tax sanctions have a significant positive effect on MSME taxpayer compliance. In addition, simultaneously, the three independent variables also have a significant effect on MSME taxpayer compliance. This study implies the importance of increasing tax understanding, optimizing digitalization of tax services, and effective enforcement of tax sanctions in increasing MSME taxpayer compliance in Kupang City.
Co-Authors Aryani, Ni Putu Dessy Eka Fanggidae, Enjelina Junias, Donny T.S. Latumahina, Olivia Made Denny Oktariyana Wulandari, Agusta A.