Jurnal Ekonomi Ichsan Sidenreng Rappang

THE INFLUENCE OF CORETAX, TAX KNOWLEDGE, AND TAX SANCTIONS ON VALUE ADDED TAX (VAT) PERIODIC TAX RETURN REPORTING COMPLIANCE AMONG CORPORATE TAXPAYERS IN AMBON CITY

Ilham Dani — 2026-08-23

This research employed a quantitative approach using primary data collected through questionnaires distributed to Corporate Taxpayers registered in Ambon City. The population consisted of 454 Corporate Taxpayers, with a sample of 82 respondents determined using the Slovin formula. However, only 48 returned questionnaires met the research criteria and were eligible for analysis. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, the CoreTax variable does not have a significant effect on VAT Periodic Tax Return reporting compliance. This is evidenced by a t-value of 1.505 with a significance level of 0.140 (> 0.05). Meanwhile, the Tax Knowledge variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 3.775 and a significance level of 0.000 (< 0.05). Likewise, the Tax Sanctions variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 2.813 and a significance level of 0.010 (< 0.05). The coefficient of determination test produced an R Square value of 0.614, indicating that CoreTax, Tax Knowledge, and Tax Sanctions collectively explain 61.4% of the variation in VAT Periodic Tax Return reporting compliance, while the remaining 38.6% is influenced by other factors outside the research model. Based on these findings, it can be concluded that Tax Knowledge and Tax Sanctions are important factors in improving VAT Periodic Tax Return reporting compliance among Corporate Taxpayers in Ambon City, whereas CoreTax has not yet demonstrated a significant influence on tax reporting compliance.

Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku

Safitry Ahmad Sia — 2026-08-23

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.

THE EFFECT OF HUMAN RESOURCE COMPETENCY AND HUMAN RESOURCE PLANNING ON EMPLOYEE PERFORMANCE AT THE LONG BELUAH COMMUNITY HEALTH CENTER (UPTD), BULUNGAN REGENCY

Jesita Palimbong — 2026-06-13

Therefore, this study aimed to analyze the effect of Human Resource Competency and Human Resource Planning on Employee Performance at the Long Beluah Community Health Center, Bulungan Regency. This study employed a quantitative research approach using a saturated sampling technique, involving all 49 employees. Data were collected through a structured questionnaire and analyzed using instrument validity and reliability tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The findings indicated that all questionnaire items were valid and reliable. The partial t-tests revealed that both Human Resource Competency and Human Resource Planning individually had a positive and statistically significant effect on Employee Performance. The simultaneous F-test also confirmed that Human Resource Competency and Human Resource Planning jointly exerted a positive and significant influence on Employee Performance. The coefficient of determination (R²) showed that Human Resource Competency and Human Resource Planning collectively explained 73.6% of the variance in Employee Performance. These findings indicate that improving employees' competencies and implementing effective human resource planning can significantly enhance employee performance at the Long Beluah Community Health Center.

THE INFLUENCE OF FINANCIAL REPORTING QUALITY AND FINANCIAL MANAGEMENT ON PUBLIC ACCOUNTABILITY AT BLUD REGIONAL GENERAL HOSPITAL DR. H. SOEMARNO SOSROATMODJO, BULUNGAN REGENCY, NORTH KALIMANTAN

Norlin Whang — 2026-08-24

This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.

THE EFFECT OF BUSINESS CULTURE BASED ON THE LOCAL VALUES OF TANA TORAJA AND BUSINESS DIGITALIZATION ON BUSINESS SUSTAINABILITY OF MSMES IN TANA TORAJA REGENCY

Tiara Titania Linggi — 2026-08-24

This study aims to examine and analyze the effect of Business Culture Based on the Local Values of Tana Toraja and Business Digitalization on Business Sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tana Toraja Regency. This study employed a quantitative research method. Data were collected through questionnaires distributed to 125 MSME owners in Tana Toraja Regency. The data were analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Business Culture Based on the Local Values of Tana Toraja had a positive and significant effect on Business Sustainability. Business Digitalization also had a positive and significant effect on Business Sustainability. Simultaneously, Business Culture Based on the Local Values of Tana Toraja and Business Digitalization had a positive and significant effect on Business Sustainability. The Adjusted R Square value of 0.409 indicates that the two independent variables explained 40.9% of the variation in Business Sustainability, while the remaining 59.1% was influenced by other factors outside the research model. These findings indicate that strengthening the local cultural values of Tana Toraja, combined with the effective utilization of digital technology, can serve as an important strategy for enhancing the ability of MSMEs to maintain and develop their businesses sustainably in Tana Toraja Regency.

ANALYSIS OF THE IMPLEMENTATION OF PERSONAL INCOME TAX (ARTICLE 21) CALCULATION AND REPORTING IN PROMOTING INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY OF MEMBERS OF THE REGIONAL HOUSE OF REPRESENTATIVES (DPRD) OF MALUKU PROVINCE

Hardi Fatah Yapono — 2026-08-23

This study aims to analyze the implementation of Income Tax Article 21 (PPh Article 21) calculation and reporting and to examine its contribution to achieving individual taxpayer compliance among members of the Regional House of Representatives (DPRD) of Maluku Province. The research employs a qualitative method with a descriptive approach to obtain a comprehensive understanding of the actual conditions in the field through observation, in-depth interviews, and documentation. The findings indicate that the implementation of PPh Article 21 calculation and reporting at the Secretariat of the Maluku Provincial DPRD has generally complied with applicable tax regulations, supported by a clear division of tasks and the utilization of the DJP Online and e-Filing systems. However, several obstacles remain, including delays in receiving withholding tax certificates, system disruptions, and limited understanding of changes in tax regulations, which affect the optimization of material tax compliance. This study concludes that the proper implementation of PPh Article 21 calculation and reporting in accordance with tax regulations contributes to achieving individual taxpayer compliance. Nevertheless, improvements in human resource competencies and a better understanding of tax regulations are still required to ensure sustainable and optimal compliance.

IMPLEMENTATION OF CORETAX AND ITS IMPACT ON THE EASE OF USING TAX SERVICES FOR CORPORATE TAXPAYERS: A CASE STUDY AT PT. PRIMA KONSTRUKSI

Sitna Hadija Silawane — 2026-08-23

This study aims to analyze the implementation of Coretax and its impact on the ease of using tax services for corporate taxpayers at PT. Prima Konstruksi. This research employed a qualitative approach using a phenomenological method to explore users' experiences in implementing the digital tax administration system. Data were collected through observations, in-depth interviews, and documentation involving informants directly engaged in the company's tax administration activities. The findings indicate that the implementation of Coretax significantly improves the ease of tax administration by integrating various tax services into a single digital platform. The system enhances reporting efficiency, accelerates administrative processes, minimizes data entry errors, and facilitates monitoring of corporate tax obligations. Furthermore, Coretax reduces dependence on multiple tax applications previously used separately. However, several challenges were identified during the early implementation stage, including server disruptions, system adjustments, and the need for user adaptation to the new procedures. Overall, the implementation of Coretax has positively influenced the ease of tax services and has the potential to improve corporate taxpayer compliance.

THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT OF THE COMMUNITY OF CORAWALI VILLAGE, PANCA LAUTANG DISTRICT, SIDENRENG RAPPANG REGENCY

Abrar Satyanegara Sabaruddin — 2026-08-10

This study is motivated by the low level of financial literacy in society and the tendency toward a consumptive lifestyle, which leads to less optimal financial management. This research uses the Theory of Planned Behavior as the theoretical framework to explain community financial behavior. The research method employed is a quantitative approach with a descriptive research design. Data were collected through questionnaires using a Likert scale from 87 respondents. Instrument testing included validity and reliability tests, followed by converting ordinal data into interval data using the Method of Successive Intervals (MSI), and normality testing. Data analysis was conducted using path analysis to determine the partial and simultaneous effects among variables. The results show that partially, financial literacy (X1) has a positive and significant effect on financial management (Y) with a path coefficient of 0.106 and a t-value of 1.735 > 1.663. Lifestyle (X2) also has a positive and significant effect with a path coefficient of 0.821 and a t-value of 13.443 > 1.663. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 92.043 > 3.11. This study concludes that improving financial literacy and controlling lifestyle can significantly enhance the quality of community financial management in a more effective and sustainable manner.

THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND BURNOUT ON THE PERFORMANCE OF STATE CIVIL APPARATUS AT THE BULUNGAN REGENCY PERSONNEL AND HUMAN RESOURCES DEVELOPMENT AGENCY

Eko Ramadhani — 2026-08-13

This study aims to analyze the influence of emotional intelligence and burnout on the performance of State Civil Apparatus (ASN) at the Bulungan Regency Personnel and Human Resources Development Agency. A quantitative approach utilizing a survey method was employed. The study population consisted of 49 ASN personnel, all of whom served as respondents via a census technique (total sampling) involving the distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the SmartPLS 4 application. The results indicate that emotional intelligence has a positive and significant effect on ASN performance; conversely, burnout has a negative but insignificant effect on ASN performance. The coefficient of determination (R²) value of 0.453 demonstrates that emotional intelligence and burnout explain 45.3% of the variation in ASN performance, while the remaining 54.7% is influenced by variables outside the research model. The study concludes that emotional intelligence is a factor that positively and significantly influences ASN performance, whereas burnout has not been proven to have a significant effect on ASN performance. Therefore, efforts to enhance ASN performance should focus on strengthening emotional intelligence alongside the sustainable management of burnout as part of human resource development within the government organization.

THE INFLUENCE OF COMPETENCE AND INCENTIVES ON EMPLOYEE PERFORMANCE MEDIATED BY JOB SATISFACTION AT THE TRANSPORTATION AGENCY OF NORTH PENAJAM PASER REGENCY, EAST KALIMANTAN

Nurhalimah M — 2026-08-24

This Study aims to analyze the effect of competence and incentives on employee performance through job satisfaction at the Department of Transportation Transportation Agency of North Penajam Paser Regency, East Kalimantan. The research approach uses a quantitative method with an explanatory approach involving 99 respondents taken from the research population. Data analysis uses Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPls 3.0. This analysis consists of evaluating the measurement model (Outer Model) which includes Convergent Validity test, Determinant Validity test, Composite Reliability test, AVE values, and continues with assessing the structural model (Inner Model) with explanations of R Square test, Q Square, Direct and Indirect Effect tests, as well as hypothesis testing with t and P values. The analysis results show the hypothesis that Competence has a positive and significant effect on employee performance, Competence has a positive and significant effect on job satisfaction, Incentives do not have a significant effect on employee performance, Incentives have a positive and significant effect on job satisfaction, Competence has a positive and significant effect on performance through job satisfaction, Incentives have a positive and significant effect on performance through job satisfaction, incentives affect employee performance through job satisfaction. These findings show that improving employee performance is influenced not only by competence but also by job satisfaction, which acts as a mediating mechanism in that relationship.

THE EFFECTIVENESS OF IMPLEMENTING 5S (SMILE, GREET, SAY HELLO, POLITENESS, AND COURTESY) IN SERVICE DELIVERY AT UPTD RSD DR. H. SOEMARNO SOSROATMODJO, TANJUNG SELOR, BULUNGAN REGENCY, NORTH KALIMANTAN

Diah Hastuti — 2026-08-24

This study aims to measure the effectiveness of implementing the 5S culture (Smile, Greeting, Salutation, Politeness, and Courtesy) in the services of UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor, Tanjung Selor District, Bulungan Regency, North Kalimantan Province. The problem addressed in this study is how effective the implementation of the 5S culture at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor is in efforts to improve excellent service. The research method used by the researcher is a qualitative method. This study uses primary and secondary data, with data collection techniques including interviews, observation, and documentation. The research involved 14 informants. The results of the study show that the implementation of the 5S culture as an effort to achieve excellent service has been quite effective. This can be seen from the findings during the research, where patients expressed a high level of satisfaction with the implementation of the 5S culture at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. In conclusion, measuring the effectiveness of implementing the 5S culture (Smile, Greeting, Salutation, Politeness, and Courtesy) in the services at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor is not a simple task, because effectiveness must be examined from various perspectives and depends on who evaluates and interprets it. The implementation of the 5S culture has a highly positive influence on patient satisfaction, as reflected in patient feedback indicating satisfaction when the quality of service meets their expectations. In addition to its positive impact on satisfaction, the implementation of the 5S culture also has psychological benefits for patients, making them feel valued, comfortable, and calm, and psychologically encouraging a faster recovery.

THE INFLUENCE OF SERVICE QUALITY AND LOCATION ON CUSTOMER PURCHASING DECISIONS AT PLASTIC STORES IN MAKASSAR CITY

Nuraeni Nuraeni — 2026-09-02

This study aims to analyze the effect of service quality and location on customer purchase decisions at plastic stores in Makassar City. The study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 103 respondents who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS. The analyses included validity testing, reliability testing, classical assumption testing, partial t-test, simultaneous F-test, and coefficient of determination (R²). The research results indicate that service quality and location have a positive and significant partial effect on purchasing decisions; likewise, service quality and location have a significant simultaneous effect on purchasing decisions. The findings imply that store managers should prioritize improving service quality while maintaining accessibility and convenience of the store location.

THE INFLUENCE OF BALANCED SCORECARD-BASED PLANNING ON THE IMPROVEMENT OF MANAGERIAL PERFORMANCE AND SERVICE QUALITY AT UPTD DR. H. SOEMARNO SOSTROADMODJO TANJUNG SELOR

Nur Afni Nurdin — 2026-08-10

The implementation of the Balanced Scorecard (BSC) serves as a crucial instrument in aligning strategic planning with service quality in public hospitals, yet the empirical effectiveness of managerial performance within this dynamic still requires validation. This study aims to analyze the impact of Balanced Scorecard-based planning (X) on Managerial Performance (Y1) and Service Quality (Y2) at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. This quantitative research involved 50 key respondents occupying internal management positions (structural officials, heads of installations, and room heads). Data collection utilized a structured questionnaire instrument that was tested and proven valid and reliable. The path analysis results demonstrated that Balanced Scorecard-based planning has a positive and significant effect on Managerial Performance and exerts a highly dominant direct effect on Service Quality. Conversely, Managerial Performance was found to have no significant impact on Service Quality, thereby failing to act as a mediating (intervening) variable, with a negligible indirect effect value. The non-significance of this mediating pathway confirms the phenomenon of functional separation ("institutional decoupling"). The respondents' managerial performance is heavily oriented toward fulfilling bureaucratic administrative duties, while clinical service quality on the ground operates independently and on "autopilot," guided by strict national accreditation standards (KARS), medical professional codes, and BPJS Healthcare regulations. The strategic implication of this study emphasizes that the best investment for the management is to directly strengthen the consistency of the organization's BSC-based operational system that enhances patient comfort, rather than partially focusing on reforming the personal administrative bureaucracy of individual managers.