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All Journal Journal of Applied Accounting
Tuhumena, Aleida Marryane
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Economics, Econometrics & Finance

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Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan Pesireron, Semy; Tuhumena, Aleida Marryane
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1453

Abstract

The objective of this study is to empirically investigate the effect of the role of the government’s internal supervisory apparatus on the quality of financial statement presentation, as well as to examine the moderating influence of the government’s internal control system on this relationship within the West Southwest Maluku Regency Government. Data were collected through a survey method by distributing questionnaires to selected respondents, using a purposive sampling technique. The data were analyzed employing moderated regression analysis with a significance level of 0.05. The findings indicate that the supervisory role of the internal government auditors exerts a significant influence on the quality of financial statement presentation in the West Southwest Maluku Regency Government. Moreover, the government’s internal control system is found to moderate the relationship between the supervisory role of the internal government auditors and the quality of financial statement presentation, thereby strengthening the effect within the governmental context of West Southwest Maluku Regency. Keywords: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon Tuhumena, Aleida Marryane; Patty, Junus Paulus
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1465

Abstract

This study empirically examined the influence of e-filing system implementation on taxpayer compliance, specifically investigating the moderating effect of tax literacy on the relationship between e-filing system implementation and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. In collecting the data of this study, a survey questionnaire was administered to selected respondents using purposive sampling, based on specific research criteria. The primary analytical technique employed was Moderated Regression Analysis (MRA), utilizing a significance level of 0.05 (5%). The findings indicated that the implementation of the e-filing system has a significant positive influence on taxpayer compliance, as evidenced by the statistically significant t-statistic for the e-filing variable (p-value below the established significance level). Moreover, tax literacy significantly strengthened the positive influence of e-filing system implementation on taxpayer compliance. This moderation effect was evidenced by the statistically significant positive coefficient of the interaction term (Z*X) in the hypothesis testing results. Keywords: e-filing system, tax literacy, taxpayer compliance
Co-Authors Patty, Junus Paulus Pesireron, Semy