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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Laurentius D. Gadi Djou
Magister Manajemen Universitas Flores
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Penerapan Sistem e-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Mediasi Tiend J. L. Belo; Hyronimus Se; Laurentius D. Gadi Djou
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10584

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, and the implementation of the e-Filing system on taxpayer compliance, with tax socialization as a mediating variable. The study sample consisted of 30 individual taxpayers using e-Filing in Ende Regency using a purposive sampling approach. The analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax knowledge has a positive and significant effect on taxpayer compliance. Conversely, taxpayer awareness and the implementation of the e-Filing system do not directly affect taxpayer compliance. Tax socialization also has no significant effect on taxpayer compliance and does not mediate the relationship between awareness, tax knowledge, and e-Filing implementation on taxpayer compliance. These findings emphasize the importance of improving tax literacy as a key factor in improving taxpayer compliance.
Pengaruh SIPD Terhadap Pengelolaan Keuangan dan Laporan Keuangan dengan Moderasi Sumber Daya Manusia di Kabupaten Ende Fraidi Fadli; Laurentius D. Gadi Djou; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10634

Abstract

This study aims to analyze the influence of the implementation of the Regional Government Information System (SIPD) on regional financial management, the influence of the implementation of the Regional Government Information System on the quality of LKPD, the influence of regional financial management on the quality of LKPD, the influence of the implementation of the Regional Government Information System on the quality of LKPD, analyze the ability of human resource quality in moderating the influence of implementation on regional financial management and analyze the ability of human resource quality in moderating the influence of implementation on the quality of LKPD of the Ende Regency Government. The results of the study indicate that the implementation of the Regional Government Information System (SIPD) has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.632, t-statistics of 4.177, and p-value of 0.000, the implementation of SIPD has a positive and significant effect on regional financial management, with a path coefficient value of 0.719, t-statistics of 9.650, and p-value of 0.000, financial management has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.304, t-statistics of 2.053, and p-value of 0.040, the quality of human resources (KSDM) positively moderates the relationship between the implementation of SIPD and the quality of regional government financial reports (KLKPD). The moderation path coefficient value of 0.204 with t-statistics of 2.120 (p-value 0.034) indicates that the higher the quality of human resources, the stronger the influence of SIPD in improving the quality of regional financial reports, the quality of human resources positively moderates the relationship between SIPD implementation (ISIPD) and regional financial management (PK). The moderation path coefficient value of 0.214 with t-statistics of 3.201 (p-value 0.001) confirms that the better the quality of human resources, financial management acts as a mediating variable that strengthens the relationship between SIPD implementation and the quality of regional government financial reports.
Co-Authors Fraidi Fadli Hyronimus Se Imaculata Fatima Tiend J. L. Belo