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Jurnal Ilmiah Edunomika (JIE)
Published by STIE AAS Surakarta
ISSN : -     EISSN : 25981153     DOI : https://dx.doi.org/10.29040/jie
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi mengundang para guru, akademisi (dosen atau peneliti) dan praktisi terkait (Sekolah, Perguruan Tinggi, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikel dengan kajian ekonomi dan pendidikan ke Jurnal Ilmiah Edunomika (JIE).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3,017 Documents
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ANALISIS IDENTIFIKASI BAHAYA KECELAKAAN KERJA MENGGUNAKAN JOB SAFETY ANALUSIS (JSA) DENGAN PENDEKATAN HAZARD IDENTIFICATION, RISK ASSESSMENT AND RISK CONTROL (HIRARC) DI PT PNM CABANG SOLO Febriansyah, Mohamad Dwiky; Indriastiningsih, Erna; Fajar Sutrisno, Agung Widiyanto
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15614

Abstract

To minimize or eliminate workplace hazards that could lead to accidents, implementing effective risk management is essential whose activities focus on the process of systematic scientific identification, evaluation, and prioritization of risks. This research seeks to identify potential hazards and propose solutions to reduce them at PT PNM Solo Branch. A quantitative approach was employed, with data collected through observation and interviews with 3 resource persons, namely 1 Head of Account Officer division and 2 workers in Account Officer division at PT Permodalan Nasional Madani (PNM) Solo Branch. Data analysis was carried out the research utilized the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) method alongside Job Safety Analysis (JSA). The findings revealed that within the three types of tasks performed by the Account Officer division, encompassing 11 activities, 29 occupational accident risks were identified that could occur with 4 potentials categorized into the Extremely level and 1 potential in the medium category. The solutions provided are in the form of implementing the use of PPE, checking vehicle engines optimally, making work SOPs, and also better structuring the workspace.
DAMPAK ETIKA KECERDASAN BUATAN (AI) DAN BIG DATA TERHADAP PENGAMBILAN KEPUTUSAN BISNIS PEDAGANG KAKI LIMA DI KOTA KUPANG (Analisis Kuantitatif Dengan Variabel Mediasi Kepuasan Konsumen Dan Variabel Moderasi Tingkat Literasi Digital) Seran, Patrisius; Kefi, Darwin Yopie; Mumu, Noldy D.P; B. Hayon, Laurents Kristiano
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15624

Abstract

Abstract In the digital era, the use of technologies such as artificial intelligence (AI) and big data has become key in business decision making. However, ethical challenges and their impact on the informal sector, especially among street vendors (PKL) in Kupang City, have not been widely studied. This study aims to examine the impact of AI and big data ethics on street vendors' business decision making, considering consumer satisfaction as a mediating variable and digital literacy as a moderating variable. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 488 street vendors in Kupang City. The variables studied include AI ethics, big data, consumer satisfaction, digital literacy, and business decision making. Testing was conducted to measure the direct relationship between variables and the mediating and moderating roles of consumer satisfaction and digital literacy. This study found that big data has a positive and significant effect on consumer satisfaction (p-value: 0.000
PENGGUNAAN PROMOSI BERBAYAR PADA SOSIAL MEDIA TIKTOK BAGI UMKM DI KOTA KUPANG Nurdin, Hairil; Sultan, Taqwa; Muni, Wilhelmina; Mbalu, Feren
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15629

Abstract

Abstrak Tiktok merupakan salah satu aplikasi yang telah mengubah model pemasaran dan memberikan kontribusi nyata melalui algoritma uniknya, terutama bagi Usaha Mikro, Kecil, dan Menengah (UMKM). TikTok juga sebagai salah satu platform media sosial yang populer, memiliki fitur promosi berbayar yang dirancang untuk menjangkau pasar yang lebih luas dengan cara yang lebih efektif. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan promosi berbayar di TikTok bagi UMKM di Kota Kupang dalam meningkatkan penjualan produk UMKM. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif melalui studi kasus dan survei terhadap UMKM yang telah memanfaatkan fitur promosi berbayar pada aplikasi sosial media TikTok. Hasil penelitian menunjukkan bahwa penggunaan TikTok berbayar mampu meningkatkan pertumbuhan penjualan, terutama jika strategi konten yang digunakan menarik. Faktor-faktor seperti penentuan target audiens, kualitas konten, serta alokasi anggaran yang tepat sangat mempengaruhi keberhasilan promosi di TikTok. Dengan demikian, promosi berbayar di TikTok dapat menjadi salah satu strategi pemasaran yang efektif bagi UMKM untuk bersaing di era digital. Kata Kunci ; Promosi, UMKM, Kupang, Pemasaran, Tiktok Abstract TikTok is one of the applications that has transformed marketing models and made a significant contribution through its unique algorithm, especially for Micro, Small, and Medium Enterprises (UMKM). As one of the most popular social media platforms, TikTok offers paid promotion features designed to reach a broader market more effectively. This study aims to analyze the effectiveness of using paid promotions on TikTok for MSMEs in the city of Kupang in boosting their product sales. The method used in this research is descriptive qualitative through case studies and surveys of (UMKM) that have utilized the paid promotion feature on the TikTok social media app. The results of the study indicate that the use of TikTok paid promotions can increase sales growth, especially if the content strategy employed is engaging. Factors such as target audience selection, content quality, and proper budget allocation greatly influence the success of promotions on TikTok. Thus, paid promotions on TikTok can be an effective marketing strategy for UMKM to compete in the digital era. . Keywords: Promotion, UMKM, Kupang, Marketing, Tiktok
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kupang) Baunsele, Petrus Valentino; Renot, Ronald E.; Mau, Caryn Ena
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15631

Abstract

Abstrak Penelitian ini berjudul Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kupang). Untuk mengetahui pengaruh Sistem Akuntansi Keuangan Daerah dan Pengelolaan Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah. Penelitian ini dilakukan pada Badan Pengelola Kuangan dan Aset Daerah Kabupaten Kupang, yang beralamat di Naibonat, Kec. Kupang Timur., Kabupaten Kupang, Nusa Tenggara Timur. dengan jumlah sampel sebanyak 77 orang. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability yaitu sampel jenuh atau sering disebut total sampling. Instrumen penelitian menggunakan kuesioner dengan pertanyaan tertutup dan skala likert dari 1–5. Teknik analisis dengan menggunakan bantuan program SPSS versi 27.0 Penelitian ini merupakan penelitian kuantitatif, dengan hasil pengujian secara parsial dengan uji t mendapatkan hasil penerapan sistem akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah dan pengelolaan keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. Sedangkan pengujian secara simultan variabel Penerapan Penerapan Sistem Akuntansi Keuangan Daerah dan Pengelolaan Keuangan Daerah secara bersama-sama berpengaruh signifikan dan positif terhadap variabel Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Kabupaten Kupang. Kata Kunci: sistem akuntansi keuangan daerah;pengelolaan keuangan daerah;kualitas laporan keuangan daerah. Abstract The title of this research is The Effect of the Implementation of Regional Financial Accounting Systems and Regional Financial Management on the Quality of Regional Financial Reports (Case Study on the Financial and Asset Management Agency of Kupang Regency). This study aims to examine the influence of the Regional Financial Accounting System and Regional Financial Management on the Quality of Regional Financial Reports. The research was conducted at the Financial and Asset Management Agency of Kupang Regency, located in Naibonat, East Kupang District, Kupang Regency, East Nusa Tenggara, with a sample size of 77 respondents. The sampling technique used was non-probability sampling, specifically saturated sampling, or what is often referred to as total sampling. The research instrument consisted of a questionnaire with closed questions and a Likert scale from 1–5. Data analysis was carried out using SPSS software version 27.0. This study is a quantitative study, with partial testing results using the t-test indicating that the implementation of the regional financial accounting system has a positive effect on the quality of regional financial reports, and regional financial management also has a positive effect on the quality of regional financial reports. Simultaneous testing showed that the variables of Regional Financial Accounting System Implementation and Regional Financial Management together have a significant and positive effect on the Quality of Financial Reports at the Financial and Asset Management Agency of Kupang Regency. Keywords: regional financial accounting system; regional financial management; quality of regional financial report
PENGARUH INVESTASI ASING, JUMLAH PENDUDUK, INFLASI, DAN ANGKATAN KERJA TERHADAP PENGANGGURAN DI SWEDIA Octaviana, Farida Nur; Hasmarini, Maulidyah Indira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15642

Abstract

This research aims to analyze how much foreign investment, population, inflation, and labor force influence unemployment in Sweden for the period 1991-2022. The data set used comes from the World Bank, the method used in this study is a quantitative approach with time series data analysis using EViews 12, which is analyzed using Error Correction Model (ECM) regression analysis method to investigate the short term and long term impacts of independent variables, including foreign investment, population, inflation, and labor force, on unemployment. The findings show indicate that there is no evidence to conclude that the labor force affects unemployment in either the short or long term. In the short term, foreign investment and population influence unemployment. In the long term, foreign investment and inflation influence unemployment.
Pengaruh Usia, Pendidikan, dan Gender Terhadap Kualitas Tenaga Kerja di Destinasi Pariwisata Alam Kabupaten Pamekasan. Solikha, Ulfatus; Wispandono, Raden Mas Mochammad
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15644

Abstract

This research investigates the impact of age, education, and gender on workforce quality in Pamekasan Regency's natural tourism sector. The study uses a quantitative approach rooted in positivism, focusing on a specific sample from the tourism workforce population. Data were collected via questionnaires and analyzed statistically using SPSS to test hypotheses. Key tests, including validity, reliability, and classic assumption checks (normality, multicollinearity, and heteroskedasticity), ensured robust data quality. Regression analysis shows that age, education, and gender significantly and positively impact workforce quality. Specifically, age (tcount = 2.232, Sig = 0.029), education (tcount = 2.926, Sig = 0.005), and gender (tcount = 3.106, Sig = 0.003) all exhibit significant positive influences, as confirmed by F-test results (Fcount = 24.274, Sig = 0.000). These findings highlight the importance of demographic factors in enhancing workforce quality in Pamekasan's natural tourism sector.
ANALISIS WORK LIFE BALANCE PADA WANITA BEKERJA DENGAN PENGATURAN KERJA FLEKSIBEL DAN TIDAK FLEKSIBEL DI KECAMATAN AMANUBAN BARAT TTS Benu, Yessi Susan Intan P; Sayd, Anastasya Imelda; Silang, Maria Fiskalia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15645

Abstract

Abstrak Dalam era kontemporer, keseimbangan antara kehidupan kerja dan kehidupan pribadi, atau Work-Life Balance, semakin penting, terutama bagi wanita yang sering menjalani peran ganda sebagai pekerja dan pengurus rumah tangga. Penelitian ini berfokus pada wanita bekerja di Kecamatan Amanuban Barat, Kabupaten Timor Tengah Selatan ( TTS), yang memiliki karakteristik demografi dan ekonomi unik. Meskipun banyak wanita kini berkarir di luar rumah, pekerja wanita ini sering menghadapi tantangan terkait pengaturan kerja, terutama dalam hal fleksibilitas waktu. Penelitian ini dilakukan dengan cara memberi perbandingan antara dampak pengaturan kerja yang fleksibel dan tidak fleksibel terhadap Work-Life Balance. Mengacu pada studi sebelumnya, penelitian ini mengidentifikasi faktor-faktor yang memengaruhi keseimbangan tersebut, dengan tujuan memberikan kontribusi terhadap pengembangan pembuatan kebijakan pada level strategis dan praktik pada lingkungan kerja yang mendukung kualitas kehidupan wanita. Hasil penelitian ini menghasilkan informasi tentang wawasan baru mengenai pentingnya fleksibilitas kerja dalam mencapai keseimbangan yang lebih baik antara pekerjaan dan kehidupan pribadi bagi wanita di daerah yang memiliki demografi yang unik yaitu pada Kecamatan Amanuban Timor Tengah Selatan. Penelitian ini bertujuan untuk mengidentifikasi sejauh mana pengaturan kerja fleksibel dan tidak fleksibel memengaruhi Work-Life Balance pada wanita yang bekerja di Kecamatan Amanuban Barat, Kabupaten Timor Tengah Selatan. Tantangan utama yang dihadapi wanita di daerah ini adalah pengaturan kerja, terutama dalam hal fleksibilitas waktu, yang sangat krusial dalam mencapai keseimbangan antara tuntutan pekerjaan dan kehidupan pribadi. Penelitian ini menggunakan metode analisis statistik, khususnya uji Dua Sampel Bebas (Two Independent Samples T Test), untuk membandingkan Work-Life Balance antara wanita dengan pengaturan kerja fleksibel dan tidak fleksibel. Hasil penelitian menunjukkan bahwa wanita yang bekerja dengan pengaturan jam kerja fleksibel mampu mencapai keseimbangan yang lebih baik antara kehidupan keluarga dan pekerjaan. Temuan ini diharapkan dapat memberikan kontribusi signifikan terhadap pengembangan kebijakan dan praktik kerja yang mendukung peningkatan kualitas kehidupan kerja wanita di Kecamatan Amanuban Barat, TTS Kata Kunci:nWork-life Balance , Wanita Bekerja, Pengaturan kerja Fleksibel, Pengaturan kerja tidak Fleksibel 2.457 / 5.000 Abstract In the contemporary era, the balance between work and personal life, or Work-Life Balance, is increasingly important, especially for women who often play dual roles as workers and housekeepers. This study focuses on women working in Amanuban Barat District, South Central Timor Regency (TTS), which has unique demographic and economic characteristics. Although many women now have careers outside the home, these female workers often face challenges related to work arrangements, especially in terms of time flexibility. This study was conducted by comparing the impact of flexible and inflexible work arrangements on Work-Life Balance. Referring to previous studies, this study identifies factors that influence this balance, with the aim of contributing to the development of strategic-level policy making and practices in the work environment that support women's quality of life. The results of this study provide information about new insights into the importance of work flexibility in achieving a better balance between work and personal life for women in an area with unique demographics, namely Amanuban District, South Central Timor. This study aims to identify the extent to which flexible and inflexible work arrangements affect Work-Life Balance in women working in Amanuban Barat District, South Central Timor Regency. The main challenge faced by women in this area is work arrangements, especially in terms of time flexibility, which is crucial in achieving a balance between work and personal life demands. This study uses statistical analysis methods, specifically the Two Independent Samples T Test, to compare Work-Life Balance between women with flexible and inflexible work arrangements. The results show that women who work with flexible work hour arrangements are able to achieve a better balance between family life and work. These findings are expected to make a significant contribution to the development of work policies and practices that support improving the quality of women's work life in Amanuban Barat District, TTS Keywords:nWork-life Balance, Working Women, Flexible work arrangements, Inflexible work arrangements
ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.
STRATEGI GREEN MARKETING BERBASIS DIGITAL YANG BERDAMPAKNYA TERHADAP LOYALITAS KONSUMEN PADA PRODUK RAMAH LINGKUNGAN (DETERJEN BIODEGRADABLE) Akbarina, Farida; Muslim, Shohib
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15655

Abstract

This study aims to analyze the effect of Green Marketing Strategy, Product Quality, and their interaction on Consumer Loyalty in environmentally friendly products, with a focus on biodegradable detergents. This research uses a quantitative approach with a survey method and questionnaires as data collection instruments, involving 100 respondents who are users of environmentally friendly products. The results showed that Green Marketing Strategy has a positive relationship with Consumer Loyalty, but not statistically significant (p> 0.05). Product Quality shows a negative relationship with Consumer Loyalty, which is also not significant (p> 0.05). The interaction between Green Marketing Strategy and Product Quality has a positive influence on Consumer Loyalty, but this influence is not significant (p > 0.05). The conclusion of this study is that Green Marketing Strategy and Product Quality, both individually and together, have not been able to significantly increase Consumer Loyalty. This indicates the need to strengthen marketing strategies, improve product quality, and educate consumers regarding the benefits of environmentally friendly products. Keywords : : Green Marketing Strategy, Product Quality, Consumer Loyalty, Environmentally Friendly Products, Biodegradable Detergent.
PENGARUH DIGITALISASI PAJAK, SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA KOTA KUPANG Manuain, Deetje Wieske; Tuati, Nonce.F.; Usman, Hapsa
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15656

Abstract

Abstract This study aims to determine the effect of tax digitalization, self assessment system and taxation knowledge on taxpayer compliance at the kupang city pratama Kpp. The research method is descriptive quantitative with data collection methods using questionnaires. The sampling technique was purposive sampling and used multiple linear regression analysis. The results of this study indicate that tax digitalization has a positive effect on taxpayer compliance, the self-assessment system has a positive effect on taxpayer compliance, then tax knowledge has a positive effect on taxpayer compliance, and tax digitalization, self-assessment system and tax knowledge simultaneously have an influence on taxpayer compliance at KPP Pratama Kupang City. Keywords: Tax Digitalization; Self Assessment System, Taxation Knowledge, TaxpayerCompliance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa digitalisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, self assessment system berpengaruh positif terhadap kepatuhan wajib pajak, kemudian pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, dan digitalisasi perpajakan, self assessment system dan pengetahuan perpajakan secara simultan memiliki pengaruh terhadap kepatuhan wajib pajak pada KPP Pratama Kota Kupang. Kata Kunci: Digitalisasi Perpajakan; Self Assessment System, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.

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