Jurnal Ilmiah Akuntansi Peradaban
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
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<![CDATA[PARTISIPASI MEMBENTUK HUBUNGAN ANTARA ASPEK AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA ]]>
<![CDATA[Dimas Emha Amir Fikri Anas]]>;
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26833
<![CDATA[Pengelolaan dana desa disebut berkualitas apabila memenuhi aspek transparan, dan akuntabel. Penelitian ini bertujuan melihat pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa, yang menggunakan data primer, dengan sampel sebanyak 54 responden. Teknik analisis data menggunakan PLS yang menguji pengaruh variabel Akuntabilitas dan transparansi pada pengeloaan dana desa dimoderasi partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Akuntabilitas berpengaruh terhadap pengelolaan dana desa. Transparansi berpengaruh terhadap dana dana desa. Akuntabilitas berpengaruh terhadap pengeloalaan dana desa dimoderasi partisipasi masyarakat. Trasparansi berperpengaruh terhadap pengelolaan dana desa tidak dimoderasi partisipasi masyarakat. Penelitian ini berimplikasi kepada para pengelola dana desa di Kecamatan Ngabang Kabupaten Landak Provinsi Kalimantan Barat untuk dapat menghasilkan laporan keuangan yang transparan dan akuntabel serta berkinerja baik. Bagi masyarakat akan dapat digunakan sebagai media pengawasan dari pelaksanaan pemerintah desa setempat.Kata kunci: akuntabilitas, transparansi, partisipasi, pengelolaan dana desa The managements of villages funds is considered to be qualified whether fulfilling transparent and accountable aspects. This study aims to see the effect of accountability and transparency on the management of village funds that uses primary data, with a sample of 54 respondents. The data analysis technique used PLS which tested the influence of the accountability and transparency variables on the management of village funds moderated by community participation. The results showed that accountability had an effect in the management of village funds. Transparency affects village funds. Accountability affects the management of village funds moderated by community participation. Transparency affects the management of village funds not moderated by community participation. This research’s implication is for village fund managers in Ngabang sub-district, Landak district, West Kalimantan Province, to be able to provide transparent and accountable financial reporting and perform it well. For the community, it can be used as a monitoring tool for the implementation of the local village government.Keywords: accountability, transparency, participation, village fund management.]]>
<![CDATA[PERAN MODAL KERJA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA MELALUI RENTABILITAS (Studi Empiris Dinas Koperasi, Usaha Kecil dan Menengah Kabupaten Tana Toraja Tahun 2018-2020) ]]>
<![CDATA[Nurbayani Nurbayani]]>;
<![CDATA[Widyanti Patandung]]>;
<![CDATA[Abdul Rahman]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26845
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh modal kerja terhadap SHU, pengaruh jumlah anggota terhadap SHU, pengaruh modal kerja terhadap rentabilitas, pengaruh jumlah anggota terhadap rentabilitas, rentabilitas terhadap SHU, modal kerja terhadap SHU melalui rentabilitas, serta pengaruh jumlah anggota terhadap SHU melalui rentabilitas. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik pengumpulan data melalui wawancara dan study library pada objek penelitian yang ada hubungannya dengan masalah yang diteliti. Hasil penelitian yang diperoleh pada 16 sampel koperasi pada Dinas Koperasi dan UKM Kab. Tana Toraja 2018-2020. Dalam penelitian ini ditemukan bahwa modal kerja dan jumlah anggota berpengaruh positif terhadap SHU, serta modal kerja dan jumlah anggota berpengaruh tidak signifikan terhadap rentabilitas. Variabel rentabilitas berpengaruh positif terdapat SHU. Serta variable modal kerja dan jumlah anggota terhadap SHU melalui rentabilitas berpengaruh positif.Kata Kunci: Modal kerja, Jumlah anggota, Sisa hasil usaha, Rentabilitas This study aims to determine how working capital affects SHU, number of members on SHU, working capital on rentability, number of members on rentability, rentability of SHU, working capital on SHU through rentability, and influence of the number of members on SHU through rentability. The research method used is the quantitative method. Data collection techniques through observations and interviews on research objects have to do with the studied problem. This study showed that from the effects of research conducted by researchers on 16 cooperative samples at the Office of Cooperatives and SMEs Kab. Tana Toraja 2018-2020. In this study, working capital variables and the number of members positively influenced the SHU and the working capital variables. The number of members had an insignificant effect on rentability. Keywords: Working capital, Remaining business results, rentability]]>
<![CDATA[POTENSI PERTUMBUHAN EKONOMI DAN SEKTOR UNGGULAN DALAM PEREKONOMIAN KOTA PAREPARE ]]>
<![CDATA[Muhammad Nur]]>;
<![CDATA[Muhammad Nasri Katman]]>;
<![CDATA[Sudirman Sudirman]]>;
<![CDATA[Bahruddin Bahruddin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26847
<![CDATA[Penelitian ini bertujuan untuk mengetahui proses perhitungan PPh Pasal 23 dan alternatif perbandingan PPN terhutang antara transaksi reinvoicing dan reimbursement. Pendekatan penelitian ini menggunakan riset pendekatan kualitatif. Penelitian dilaksanakan pada PT. Cahaya Hikmah Logistik Makassar. Sumber Data yaitu data primer dengan metode pengumpulan data yakni wawancara langsung di objek penelitian serta dukungan data sekunder lainnya serta metode analisis data yang mengacu pada pemanfaatan teori sebagai bahan pendukung penelitian di lapangan.Hasil Penelitian ditemukan bahwa Penerapan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Cahaya Hikmah Logistik sudah sesuai dengan dasar hukum Peraturan Menteri Keuangan No.141/PMK.03/2015. Adanya perbandingan penerapan PPN antara reinvoicing dan reimbursement.Kata Kunci : Freight Forwarding, PPh 23, PPN, reinvoicing, reimbursementThis study aims to determine the process of calculating PPh Article 23 and the alternative comparison of payable VAT between reinvoicing and reimbursement transactions. This research approach uses a qualitative research approach. The research was conducted at PT. Cahaya Hikmah Logistik Makassar. Data sources are primary data with data collection methods, namely direct interviews in the research object and other secondary data support and data analysis methods that refer to the use of theory as supporting material for field research. The research found that the application of Article 23 Income Tax (PPh) for freight forwarding services at PT. Cahaya Hikmah Logistics is in accordance with the legal basis of the Minister of Finance Regulation No.141 / PMK.03 / 2015. There is an comparison of the application of VAT between reinvoicing and reimbursement.Keywords : Freight Forwarding, Value Added Tax Article 23 Of Income Tax, reinvoicing, reimbursement]]>
<![CDATA[MAKNA BUDAYA TO CIUNG MACCAE RI LUWU DALAM PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[Raden Ulandari Tamrin]]>;
<![CDATA[Lince Bulutoding]]>;
<![CDATA[Muhammad Sapril Sardi Juardi]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26849
<![CDATA[Tujuan dalam penelitian adalah untuk mengetahui sejauh mana pihak pengelola keuangan daerah memaknai budaya To Ciung Maccae Ri Luwu dan untuk mengetahui penerapan budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah Kabupaten Luwu. Penelitian ini merupakan penelitian kualitatif dengan pendekatan ethnografi yang digunakan untuk meneliti perilaku-perilaku manusia berkaitan dengan perkembangan teknologi komunikasi dalam setting sosial dan budaya tertentu dan memahami sudut pandang manusia terkait pengelolaan keuangan daerah. Melakukan penyandingan kearifan lokal atau unsur budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah Kabupaten Luwu sudah dapat dikatakan baik. Hal tersebut karena pihak pengelola keuangan daerah telah memaknai dan menerapkan budaya To Ciung Maccae Ri Luwu yakni Nilai adele, lempu, dan getteng dalam proses pengelolaan keuangan daerah. Untuk selanjutnya BPKD Kabupaten Luwu diharapkan lebih meningkatkan pemahamannya terhadap budaya di kerajaan luwu dan menerapkannya dalam kehidupan sehari-hari. Bukan hanya sekedar mengetahui arti dari budaya tersebut tetapi lebih memaknai secara mendalam makna yang terkandung didalam budaya tersebut.Kata kunci: Pengelolaan Keuangan Daerah, To Ciung Maccae Ri Luwu, adele (adil), lempu (jujur), getteng (teguh).The purpose of this research is to find out to what extent the local financial managers interpret the To Ciung Maccae Ri Luwu culture and to find out the application of the To Ciung Maccae Ri Luwu culture in the regional financial management of Luwu Regency. This research is a qualitative research with an ethnographic approach that is used to examine human behavior related to the development of communication technology in certain social and cultural settings and understand the human point of view related to regional financial management. Pairing local wisdom or cultural elements of To Ciung Maccae Ri Luwu in regional financial management. The results of the study indicate that the regional financial management of Luwu Regency can be said to be good. This is because the regional financial management has interpreted and implemented the To Ciung Maccae Ri Luwu culture, namely the values of adele, lempu, and getteng in the process of regional financial management. In the future, the Luwu Regency BPKD is expected to further improve its understanding of the culture in the Luwu kingdom and apply it in daily life. Not just knowing the meaning of the culture, but more deeply interpreting the meanings contained in the culture.Keywords: Regional Financial Management, To Ciung Maccae Ri Luwu, adele (fair), lempu (honest), getteng (tough).]]>
<![CDATA[PERAN WHISTLEBLOWER DALAM PENGELOLAAN DANA DESA UPAYA MEWUJUDKAN GOOD VILLAGE GOVERNANCE ]]>
<![CDATA[Nur Indah Sari]]>;
<![CDATA[Jamaluddin Majid]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26850
<![CDATA[Tujuan penelitian untuk mengetahui peran whistleblower dalam pengelolaan dana desa dalam upaya mewujudkan good village governance. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi yang didasarkan pada perspektif subjek penelitian. Sumber data penelitian yaitu data primer yang diperoleh langsung dari informan, sedangkan data sekunder diperoleh dari jurnal, buku dan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan dana desa sudah transparansi sesuai dengan prinsip good village governance yang dibuktikan dengan adanya pemasangan baliho dan informasi realisasi penggunaan dana desa kepada masyarakat. Good village governance dapat terwujud apabila ada keterbukaan aparat desa serta peran whistleblower dalam pengelolaan dana desa. Pengelolaan dana desa yang transparan serta keterlibatan masyarakat sebagai whistleblower dapat memperoleh kepercayaan dari masyarakat.Kata kunci : Whistleblower, Pengelolaan Dana Desa, Good Village Governance The purpose of the study was to determine the role of whistleblowers in managing village funds in an effort to realize good village governance. This research is a qualitative research with a phenomenological approach based on the perspective of the research subject. Sources of research data are primary data obtained directly from informants, while secondary data is obtained from journals, books and documents. The results showed that the management of village funds was transparent in accordance with the principles of good village governance as evidenced by the installation of billboards and information on the realization of the use of village funds to the community. Good village governance can be realized if there is openness of village officials and the role of whistleblowers in managing village funds. Transparent village fund management and community involvement as a whistleblower can gain the trust of the community.Keywords: Whistleblower, Village Fund Management, Good Village Governance]]>
<![CDATA[STUDI FENOMENOLOGI PENGELOLAAN KEUANGAN PADA LEMBAGA PENDIDIKAN ISLAM BERBASIS KUTTAB DI KOTA MAKASSAR ]]>
<![CDATA[Farid Fajrin]]>;
<![CDATA[Della Fadhilatunisa]]>;
<![CDATA[Suhartono Suhartono]]>;
<![CDATA[Roby Aditiya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26851
<![CDATA[Penelitian ini bertujuan untuk memberikan gambaran yang komprehensif terkait pengelolaan keuangan yang terdiri dari perencanaan, pelaksanaan, evaluasi, dan pertanggungjawaban pada lembaga pendidikan berbasis kuttab di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi fenomenologi. Hasil penelitian menunjukkan bahwa Perencanaan yang dilakukan oleh ketiga kuttab yang menjadi objek penelitian khususnya Kuttab Imam Malik dan Kuttab Al Faruq masih sangat sederhana ditandai dengan tidak adanya semacam RAPBS yang disusun tiap tahun yang menjadi acuan dalam pelaksanaan kegiatan. Adapun Kuttab Al Fatih telah menerapkan perencanaan dengan cukup baik dengan adanya forum penyusunan anggaran yang sifatnya formal melalui rapat kerja. Selanjutnya pelaksanaan keuangan penelitian yang meliputi pengelolaan sumber pendanaan masih berfokus pada pendanaan dari iuran santri adapun sumber-sumber lainnya belum bisa dimaksimalkan. Adapun evaluasi keuangam juga belum maksimal belum memiliki standar baku yang jelas serta pertanggungjawaban masih dalam ranah internal.Kata Kunci : Pengelolaan Keuangan, Lembaga Pendidikan, KuttabThis study aims to provide a comprehensive picture related to financial management consisting of planning, implementation, evaluation, and accountability in kuttab-based educational institutions in Makassar City. This research uses a qualitative approach with a phenomenological study method. The results showed that the planning carried out by the three kuttabs that became the object of research, especially the Kuttab Imam Malik and the Kuttab Al Faruq was still very simple, marked by the absence of a kind of RAPBS compiled every year which became a reference in the implementation of activities. Meanwhile, Kuttab Al Fatih has implemented planning quite well with the existence of a formal budgeting forum through work meetings. Furthermore, the implementation of research finance which includes the management of funding sources is still focused on funding from student fees while other sources cannot be maximized. The financial evaluation is also not maximized, does not have clear standards and accountability is still in the internal realm.Keywords : Financial Management, Educational Institutions, Kuttab]]>
<![CDATA[KONSEP AMANAH: PENGELOLAAN DANA DESA MENUJU GOOD VILLAGE GOVERNANCE ]]>
<![CDATA[Rustam Rustam]]>;
<![CDATA[Memen Suwandi]]>;
<![CDATA[Namla Elfa Syariati]]>;
<![CDATA[Puspita Hardianti Anwar]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26852
<![CDATA[Penelitian ini bertujuan mengetahui Pengelolaan Dana Desa dengan konsep amanah dalam mewujudkan Good Village Governance di Desa Wonorejo Timur. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif yang diperoleh melalui metode wawancara dan observasi. Adapun analisis data yang digunakan adalah triangulasi sumber data. Hasil penelitian menunjukan bahwa (1) Pemerintah desa telah menerapkan prinsip akuntabilitas dengan baik. Kemudian tahap pengelolaan Dana Desa telah menerapkan prinsip transparansi yang terbuka terhadap masyarakat tentang pengelolaan Dana Desa. Dan terkait Pertanggungjawaban yakni laporan pertanggungjawaban program dan realisasi program kepada masyarakat secara periodik dan membuat laporan pertanggungjawaban yang ditujukan untuk pemerintah daerah, provinsi maupun pusat,(2) Pemerintah desa Wonorejo Timur telah melakukan tanggung jawabnya secara vertikal maupun horizontal yang dimana sesuai dengan konsep amanah (3) terwujudnya Good Village Governance di desa Wonorejo Timur yang mencakup terpenuhinya akuntabilitas, transparansi dan partisipasi. Hal ini didukung dengan penerapan konsep amanah dalam pengelolaan Dana Desa di desa Wonorejo Timur.Kata Kunci : Amanah, Good Village Governance, Pengelolaan Dana Desa. This study aims to determine the Village Fund Management with the concept of trust in realizing Good Village Governance in East Wonorejo Village. This research is a qualitative research with a descriptive approach obtained through interviews and observations. The data analysis used is triangulation of data sources. The results of the study show that (1) The village government has implemented the principle of accountability well. Then the Village Fund management stage has implemented the principle of transparency that is open to the community regarding the management of the Village Fund. And related to accountability, namely program accountability reports and program realization to the community periodically and making accountability reports aimed at local, provincial and central governments, (2) the East Wonorejo village government has carried out its responsibilities vertically and horizontally which is in accordance with the concept of mandate ( 3) the realization of Good Village Governance in the village of East Wonorejo which includes the fulfillment of accountability, transparency and participation. This is supported by the application of the concept of trust in the management of the Village Fund in the village of East Wonorejo.Keywords: Trust, Good Village Governance, Village Fund Management.]]>
<![CDATA[ANALISIS KOMPARASI KINERJA KEUANGAN PT. BANK PERKREDITAN PHIDECTAMA ABEPURA DENGAN PT. BANK PERKREDITAN RAKYAT IRIAN SENTOSA JAYAPURA ]]>
<![CDATA[Helmi Toatubun]]>;
<![CDATA[Darwis Darwis]]>;
<![CDATA[Erlina Yulianti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.26853
<![CDATA[Penelitian ini bertujuan untuk melakukan perbandingan kinerja keuangan BPR Phidectama dengan BPR Irian Sentosa dengan menggunakan rasio likuiditas, solvabilitas dan profitabilitas. Metode analisis yang digunakan adalah teknik statistik independent sample t-test (Uji Beda). Hasil uji statistik independent sample t-test untuk rasio likuiditas yaitu quick ratio, banking ratio, loan to assets ratio dan loan to deposit ratio menunjukkan ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa. Rasio solvabilitas menunjukkan ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa. Sedangkan dari sisi rasio profitabilitas yaitu return on equity menunjukkan bahwa ada perbedaan kinerja keuangan, selanjutnya net profit margin, return on assets dan rasio BOPO menunjukkan tidak ada perbedaan kinerja keuangan antara BPR Phidectama dan BPR Irian Sentosa.Kata Kunci : likuiditas, solvabilitas, profitabilitas This study aims to compare the financial performance of BPR Phidectama with BPR Irian Sentosa by using the ratio of liquidity, solvency and profitability. The analytical method used is the statistical technique of independent sample t-test (Difference Test). The results of the independent sample t-test statistical test for liquidity ratios, namely quick ratio, banking ratio, loan to assets ratio and loan to deposit ratio, showed that there were differences in financial performance between BPR Phidectama and BPR Irian Sentosa. The solvency ratio shows that there is a difference in financial performance between BPR Phidectama and BPR Irian Sentosa. Meanwhile, in terms of profitability ratios, namely return on equity, it shows that there are differences in financial performance, then net profit margin, return on assets and BOPO ratios show no differences in financial performance between BPR Phidectama and BPR Irian Sentosa.Keywords : liquidity, solvency, profitability]]>
<![CDATA[TAKRIF GOOD PUBLIC GOVERNANCE PADA ASET BERSEJARAH MAKASSAR DAN GOWA ]]>
<![CDATA[Namla Elfa Syariati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.34628
<![CDATA[The application of Good Public Goernnce to historic assets to be able to present reports that are more transparent in the management of public goods (public goods), because they are included in public assets so that they are an important component in government. Especially historic assets with unique characteristics and have very high value at Fort Somba Opu Gowa and Fort Rotterdam Makassar. This research is included in the qualitative research by conducting interviews with informants at the Cultural Heritage Preservation Center (BPCB) and the South Sulawesi Provincial Culture and Tourism Office whether it is in accordance with the Accounting Standards in PSAP no 7 of 2010. Based on the research that has been conducted, it was found that BPCB Sulsel's historical assets Fort Rotterdam did not carry out any valuation either using acquisition value or revaluation, this was due to the absence of a policy from the Ministry to conduct an assessment of Fort Rotterdam's historic assets. Unlike the Tourism of the South Sulawesi Province which is responsible for Fort Somba Opu Gowa in its recognition, assessment and financial reporting is in accordance with PSAP 7 of 2010 Keywords: Good Public Governance, Accounting, Historical Assets, Financial Statements]]>
<![CDATA[KEPATUHAN WAJIB PAJAK: PENGARUH SISTEM E-FILING, SANKSI PAJAK, DAN SOSIALISASI PAJAK DIMODERASI OLEH KUALITAS PELAYANAN FISKUS ]]>
<![CDATA[Nur Rahmah Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v7i2.34630
<![CDATA[This study was conducted to examine the effect of implementing e-filing system, tax sanctions, and tax socialization on taxpayer compliance moderated by the quality of fiscus services. This study is a quantitative study with with an associative approach. Data was collected by distributing questionnaires to the total of 100 taxpayers at KPP Pratama North Makassar. Data were analyzed using multiple linear regression analysis. The result showed the e-filing system, tax sanctions, and tax socialization had a significant positive effect on taxpayer compliance. This study also found tha the quality of fiscus services was able to moderate the effect of tax sanction on taxpayer compliance, but din not moderate the effect of the e-filing system and tax socialization on taxpayer compliance. Keyword: E-Filing System, Tax Sanctions, Tax Socialization, Tax Compliance, Fiscus Services Quality.]]>
