Cristian Polamolo
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Kesadaran Masyarakat Membayar Pajak Bumi dan Bangunan di Desa Ayula Timur Kecamatan Bulango Selatan Fitri Usman; Radia Hafid; Cristian Polamolo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5703

Abstract

This study aimed to disclose the factors that affect public awareness and the efforts made by the Ayula Timur Village office, Bulango Selatan Sub-District, in paying land and building taxes. The data in this qualitative study were collected through interviews and documentation on eight informants (two key informants and six supporters). Based on the analysis, four factors caused the lack of public awareness in paying land and building taxes in Ayula Timur Village, Bulango Selatan Sub-District: (a) tax awareness, (b) occupation and income, (c) taxpayers' understanding of land and building tax regulations, and (d) the quality of service to taxpayers. The solutions offered to increase public awareness can be in the form of counseling carried out by village officials to increase the knowledge of the land and building taxpayers, a door-to-door process to increase togetherness at the time of collection, and distributing the Notification of Tax Due on time so that the community knows the amount of tax that must be paid.
Pengaruh Lingkungan Sosial, Modal Usaha, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha pada Masyarakat Desa Ayula Timur Sri Asmi Hatim; Melizubaida Mahmud; Cristian Polamolo; Radia Hafid; Imam Prawiranegara Gani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5708

Abstract

This research aims to determine the influence of social environment, business capital, and entrepreneurial knowledge on entrepreneurial interest in the community of Ayula Timur Village, Bone Bolango Regency, Gorontalo Province. This research employs a quantitative approach using a survey research method. The primary data used were collected through a questionnaire distributed to the residents of Ayula Timur Village. The sample comprises 64 respondents: farmers, plantation workers, livestock breeders, civil servants, entrepreneurs, and laborers. The data analysis technique employs multiple linear regression, assisted by the SPSS program. The results indicate that simultaneously, the variables of social environment, business capital, and entrepreneurial knowledge significantly influence entrepreneurial interest, with a significance value of 0.000. Partial testing results show that social environment, business capital, and entrepreneurial knowledge each positively influence entrepreneurial interest. The coefficient of determination (R-square) is 0.373 or 37.3%, meaning that the three independent variables collectively influence the dependent variable (entrepreneurial interest). In contrast, other factors outside the studied model influence the remaining 62.7%.