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All Journal Jurnal Administrasi Terapan
Dirk Berly Tehuayo
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK : (Studi Kasus Pada Wajib Pajak di KPP Pratama Ambon) Dirk Berly Tehuayo; Audry Leiwakabessy; Agustina Christina Patty
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2136

Abstract

This research aims to examine: (1) The influence of the Self-assessment system on taxpayer compliance, (2) The influence of tax sanctions on taxpayer compliance and The population in this study are individual taxpayers registered at KPP Pratama Ambon in 2022. The sample in the research This was determined based on the purposive sampling method, data was collected by distributing questionnaires. The analysis used is multiple linear regression analysis. The test results show that 1) the self-assessment system has a significant positive effect on taxpayer compliance, 2) tax sanctions have a significant positive effect on taxpayer compliance.Keywords: Taxpayer compliance, self assessment system, tax sanctions.
Pengaruh Moralitas, Religiusitas, Dan Sosialisasi, Terhadap Kepatuhan Wajib Pajak Orang Pribadi Agustina Christina Patty; Dirk Berly Tehuayo
Jurnal Administrasi Terapan Vol. 3 No. 1 (2024): MARET
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i1.2575

Abstract

This research aims to determine the influence of morality, religiosity and socialization on individual taxpayer compliance. Religiosity is relevant to the Theory of Planned Behavior, while morality and socialization are relevant to attribution theory. This research is a quantitative research with 50 individual taxpayers registered as respondents at the Pratama Ambon KPP (Tax Service Office). The sample collection technique used was the non-probability sampling method. The data used is primary data using a questionnaire distributed via Google Form, and visited directly by taxpayers, who in this case are research respondents. The results of distributing questionnaires were collected first, after which they were processed using IMB SPSS version 25. The results of this research show that morality, religiosity and socialization have a positive and significant effect on individual taxpayer compliance. Keywords: Morality, Religiosity, Socialization, Individual Taxpayer Compliance.
Analisis Faktor-Faktor yang Mempengaruhi Tindak Lanjut Hasil Audit oleh Inspektorat Daerah: (Studi Empiris Pada SKPD Provinsi Maluku) Dirk Berly Tehuayo; Audry Leiwakabessy
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3379

Abstract

This study aims to identify and analyze the factors influencing the follow-up of audit findings conducted by Regional Inspectorates. The main focus lies on four independent variables: auditor competence, quality of audit recommendations, commitment of SKPD (Local Government Work Units) leadership, and the effectiveness of internal control systems. A quantitative approach was used through a survey method involving 100 respondents from various SKPDs. Data were analyzed using multiple linear regression. The results indicate that all four variables significantly influence audit follow-up simultaneously, with a determination coefficient (R²) of 0.72. Partially, the quality of audit recommendations and leadership commitment emerged as the dominant factors driving follow-up actions. These findings highlight the importance of enhancing auditor competence, developing high-quality recommendations, fostering committed leadership, and strengthening internal control systems to support accountable and effective governance. Keywords: Audit Follow-Up, Auditor Competence, Recommendation Quality, Leadership Commitment, Internal Control System
Co-Authors Agustina Christina Patty Audry Leiwakabessy