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Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 27229750     EISSN : 27229750     DOI : https://doi.org/10.21009/jpepa
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
Jurnal Pendidikan Ekonomi, Perkantoran dan Akutansia (JPEPA) is a research base journal published by the Faculty of Economics, State University of Jakarta Indonesia. The scope and focus are related to research in the fields of economics, accounting, administration and also the study of economic education such as microeconomics, macroeconomics, development studies, behavioural economics, office administration, finance, leadership management, marketing, accounting and research on education in economics. The journal also publishes articles related to banking studies, small and medium enterprises, the stock market, teaching models for economic studies. It also publishes studies on development policies. According to its scope, Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi (JPEPA) welcomes multidisciplinary articles related to economic research, office administration, accounting, and economic education. The journal focuses on economic research and education with a quantitative and qualitative approach. There are many more problems related to economic studies and educational issues. Therefore, Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi (JPEPA) only publishes original research on economics, Office administration, accounting and economic education in Indonesia and abroad. The journal aims to publish scientific articles from researchers from Indonesia and other countries.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 314 Documents
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THE INFLUENCE OF TAX UNDERSTANDING, CORETAX IMPLEMENTATION, AND CORETAX INFRASTRUCTURE ON INDIVIDUAL TAXPAYER COMPLIANCE Elba Seville; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.05

Abstract

This study aims to examine the influence of tax understanding, Coretax implementation, and Coretax infrastructure on individual taxpayer compliance in the use of Coretax. The study is based on the importance of optimizing the digital tax administration system through the implementation of Coretax as an effort to improve taxpayer compliance. The successful implementation of the system depends on several factors, including taxpayers' understanding of taxation, the implementation of Coretax, and the quality of the supporting infrastructure. This research employed a quantitative method with a survey approach. Primary data were collected by distributing questionnaires to 257 individual taxpayers in Jakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that tax understanding has a positive and significant effect on individual taxpayer compliance. Coretax infrastructure also has a positive and significant effect on individual taxpayer compliance. In contrast, Coretax implementation does not have a significant effect on individual taxpayer compliance. Therefore, the Directorate General of Taxes is expected to strengthen the implementation of Coretax by expanding outreach programs, providing continuous taxpayer education and technical assistance, and encouraging wider adoption of the system. These efforts, together with improvements in Coretax infrastructure, are expected to support higher levels of individual taxpayer compliance in the future.
WORK-LIFE BALANCE AND JOB STRESS AS PREDICTORS OF JOB SATISFACTION AMONG EMPLOYEES OF THE NATIONAL SEARCH AND RESCUE AGENCY IN JAKARTA Jabbarani Nur Majiidu; Puji Wahono; Nadya Fadillah Fidhyallah
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.04

Abstract

Research has widely demonstrated the importance of work-life balance and job stress in shaping employees' job satisfaction. However, empirical evidence from employees working in emergency response organizations remains limited. This study aims to examine the effects of work-life balance and job stress on job satisfaction among employees of the National Search and Rescue Agency (BASARNAS) Jakarta. This study employed a quantitative approach using a survey method. The respondents consisted of 116 BASARNAS Jakarta employees, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results indicate that Work-Life Balance has a positive and significant effect on job satisfaction, with a path coefficient of 0.392, while job stress has a positive and significant effect on job satisfaction, with a path coefficient of 0.360. Furthermore, the coefficient of determination (R-Square) of 0.383 indicates that Work-Life Balance and job stress jointly explain 38.3% of the variance in employees' job satisfaction, while the remaining 61.7% is explained by other variables outside the research model. The findings are expected to provide practical insights for organizations in developing policies that promote Work-Life Balance, effectively manage job stress, and improve employee job satisfaction.
EMPLOYEES’ INTENTION TO USE A PERSONNEL MANAGEMENT INFORMATION SYSTEM: THE ROLES OF PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE AT THE NATIONAL SEARCH AND RESCUE AGENCY Yunita; Henry Eryanto; Umi Widyastuti
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.06

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use on the intention to use the personnel management information system at the National Search and Rescue Agency (BASARNAS). A quantitative approach was employed, utilizing a survey method involving 116 employees selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (SEM-PLS). The results indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on the intention to use, while perceived ease of use positively influences perceived usefulness. Furthermore, perceived usefulness was found to partially mediate the relationship between perceived ease of use and the intention to use. This study reinforces the application of the Technology Acceptance Model (TAM) within the public sector and offers practical utility for BASARNAS to optimize interface usability and system utility, thereby supporting administrative efficiency regarding personnel management.
DETERMINANTS OF TAXPAYER COMPLIANCE AMONG E-COMMERCE MICRO, SMALL, AND MEDIUM ENTEPRISES IN JAKARTA Devi Damayanti; Indra Pahala; Nuramalia Hasanah
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.07

Abstract

This study examines the effects of tax understanding, perceived tax fairness, tax awareness, and tax sanctions on taxpayer compliance among e-commerce Micro, Small, and Medium Enterprises in Jakarta, motivated by a sharp decline in Annual Tax Return compliance among non-employee individual taxpayers. Using a quantitative survey method with purposive sampling, 172 valid responses were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that tax sanctions are the strongest determinant of compliance, followed by tax awareness and tax understanding, while perceived tax fairness shows no significant effect; together, the four variables explain a substantial proportion of the variance in taxpayer compliance. These findings extend Compliance Theory to the context of e-commerce Micro, Small, and Medium Enterprises under a turnover-based final tax scheme and indicate that enforcement and awareness based approaches may be more strongly associated with compliance than fairness perceptions in this setting, a pattern that should be interpreted with caution given the cross-sectional design of the study. The findings offer practical implications for tax authorities and related institutions in designing compliance strategies for the growing e-commerce MSME sector.

Page 32 of 32 | Total Record : 314

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