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INDONESIA
Jurnal Aplikasi Pelayaran dan Kepelabuhanan
Published by Universitas Hang Tuah
ISSN : 20872607     EISSN : 26544911     DOI : https://doi.org/10.30649/japk.v11i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Transportation
The Jurnal Aplikasi Pelayaran dan Kepelabuhanan contains scientific writings in the fields of shipping, ship machinery, port management, and transportation, all of which are the result of research or literature review.
Arjuna Subject : Umum - Umum
Articles 192 Documents
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Implementation of the Core Tax System: Transformation of Indonesia's Core Tax System and Its Impact on Modern Taxpayers in Surabaya Setiono, Beni Agus; Setiono, Revian Nico Pradana Putra Agus
JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN Vol 17 No 1 (2026): bulan September
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/japk.v17i1.249

Abstract

This study examines the effects of Coretax System Implementation (X1), Technology Adoption based on the Technology Acceptance Model (X2), and Adaptation Burden (X3) on Taxpayer Compliance and Efficiency (Y) in Surabaya following full implementation of the Core Tax Administration System (CTAS). A sequential explanatory mixed-methods approach was employed. Quantitative data were collected through structured questionnaires from 120 modern taxpayers, comprising corporate and professional individual taxpayers, while qualitative validation involved in-depth interviews with 10 key informants, including corporate CFOs, certified tax consultants, and tax officials. Multiple Linear Regression analysis using IBM SPSS included data quality tests, classical assumption tests, t-tests, F-test, and coefficient of determination analysis. The results demonstrate that X1, X2, and X3 simultaneously have a significant effect on taxpayer compliance and efficiency (F = 184.25; p < 0.001), explaining 82.2% of the variance (Adjusted R² = 0.822). Partially, Coretax System Implementation positively and significantly affects compliance and efficiency (β = 0.154; t = 4.052; p < 0.001), reflecting benefits from integrated processes such as Taxpayer Account Management and prepopulated data. Technology Adoption is the strongest predictor (β = 0.782; t = 17.378; p < 0.001), confirming that perceived usefulness and ease of use support voluntary compliance. Adaptation Burden has a positive but statistically insignificant effect (β = 0.042; t = 1.024; p = 0.308). Overall, the findings indicate that efficiency gains from Coretax substantially offset transitional technical frictions and internal ERP adjustment costs. These findings highlight the importance of user-centered implementation strategies, training, and continuous digital support for taxpayers.
Reconstructing Maritime Human Resource Management Strategies in Response to Digitalization, Decarbonization, Automation, and Evolving Seafarer Competencies Marsudi, Sugeng; Yanti, Dyah Agustin Widhi; Supangat, Supangat
JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN Vol 17 No 1 (2026): bulan September
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/japk.v17i1.250

Abstract

This study aims to analyze human capital resilience in the maritime shipping industry and reconstruct maritime human resource management (HRM) strategies capable of responding to digitalization, decarbonization, automation, and changing seafarer competencies. The research problem arises from the gap between the transformation demands of the shipping industry and the readiness, adaptability, and professional resilience of seafarers in responding to technological and regulatory changes. A qualitative exploratory approach was employed. Data were collected through in-depth interviews with 30 informants, comprising seafarers, ship officers, shipping company managers, maritime instructors, and academics, complemented by observations and document analysis. Data were analyzed thematically through data reduction, coding, categorization, interpretation, and conclusion drawing. The findings indicate that 83.3% of informants perceived digitalization as having significantly changed seafarers’ work patterns and competency requirements, while 76.7% identified digital competency gaps as a major challenge. Furthermore, 73.3% of informants considered competencies related to decarbonization and low-carbon energy technologies to remain insufficiently developed, while 70.0% emphasized the need to strengthen competencies in automation systems and data-driven technologies. The qualitative analysis identified four key dimensions of human capital resilience: digital adaptability, green competence, automation readiness, and continuous learning. These dimensions provide the foundation for reconstructing maritime HRM strategies based on reskilling, upskilling, continuous learning, and stronger industry–education collaboration. The study concludes that human capital resilience is a strategic determinant of seafarers’ employability, adaptability, and the sustainable competitiveness of the maritime shipping industry amid ongoing maritime transformation.

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