Jurnal Pabean

THE EFFECT OF WORK-LIFE BALANCE AND WORK ENGAGEMENT ON PERFORMANCE EMPLOYEES WITH JOB SATISFACTION AS AN INTERVENING VARIABLE

Ikhlas Burhan — 2026-01-21

This study aims to analyze the influence of Work Life Balance and Work Engagement on employee
performance, with Job Satisfaction as a mediating variable. The research was conducted on employees of PT
Bank Rakyat Indonesia (Persero) Tbk, Makassar Ahmad Yani Branch. A quantitative approach was employed,
using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The sample consisted
of 60 respondents selected through probability sampling. The results of this study indicate that Work Life
Balance and Work Engagement have a positive and significant effect on Job Satisfaction, and both directly and
indirectly influence Employee Performance through Job Satisfaction as a mediating variable. These findings
affirm that maintaining work-life balance and fostering employee engagement are critical factors in enhancing
performance, which in turn contributes to organizational effectiveness. This study offers practical implications
for management in formulating policies that support work-life integration and strengthen employee
engagement.

THE EFFECT OF CAPITAL EXPENDITURE, EXPENDITURE ON GOODS AND SERVICES, ON REGIONAL ORIGINAL REVENUE IN THE GOVERNMENT OF TANA TORAJA AND ENREKANG

Wahyuni Tommo Sarira — 2026-01-21

This study aims to analyze the effect of capital expenditure on local own-source revenue, and to
analyze the effect of goods and services expenditure on local own-source revenue in the regional
governments of Tana Toraja, North Toraja, and Enrekang Regencies. This research employs a quantitative
approach. Secondary data were obtained from budget and realization reports, as well as PAD data for the
years 2014–2023. The data analysis technique used is multiple regression analysis with the aid of SPSS
software. The results of the study show that capital expenditure has no significant partial effect on local
own-source revenue, whereas goods and services expenditure has a positive and significant effect on local
own-source revenue. Simultaneously, capital expenditure and goods and services expenditure have a
significant effect on local own-source revenue.

PROCEDURE FOR CREATING OUTPUT TAX INVOICES VIA CORETAX AT PT X

Yoga Maulana Ardiansah — 2026-01-21

This research study focuses on the analysis and description of the procedures for creating output tax invoices through the Coretax system implemented by Taxable Entrepreneurs (PKP). The object of this research is PT X which is engaged in the sale of merchandise classified as Taxable Goods (BKP). The sale of taxable goods will issue supporting documents in the form of output invoices. This invoice creation procedure covers all stages, from the distribution of taxable goods or services to the issuance of invoices through the Directorate General of Taxes (DGT) system, called Coretax. This research was conducted due to the change in tax reporting, initially using the e-invoice system and switching to the Coretax system. The research method applies a qualitative approach and case studies to understand the tax administration process at PT X. Data collection was carried out through interviews, observations, and documentation studies. The results of the study stated that PT X has implemented the output tax invoice creation procedure in an orderly manner and in accordance with the regulations stated in PER-11/PJ/2025. The implementation of the Coretax system helps the efficiency of administrative processes and tax compliance. This research was conducted as a reference and illustration for PKP actors to be able to provide an understanding of the form and procedures for tax reporting via the Coretax system page.

TAXPAYERS' PERCEPTION OF THE MOTOR VEHICLE TAX WHITENING PROGRAM AND ITS IMPLICATIONS FOR COMPLIANCE INTENTIONS IN WEST JAVA

Najla Kayla — 2026-01-21

This study investigates how taxpayers perceive the motor vehicle tax amnesty program and its implications for compliance intentions in West Java. The study was conducted using a quantitative method with an explanatory research design. Data were collected through a questionnaire administered to 30 respondents who met specific criteria, then analyzed using simple linear regression via SPSS software version 27. The main findings indicate that perceptions of the tax amnesty program significantly influence taxpayers' compliance intentions. The coefficient of determination (R²) value of 0.722 indicates that 72.2% of the variation in compliance intentions can be explained by perceptions of the program. The most influential factors are perceptions of policy fairness, ease of implementation procedures, and perceived economic benefits. The better an individual's perception of the tax amnesty program, the higher their intention to comply with tax obligations. These results have important theoretical and practical implications. Theoretically, these findings strengthen the use of the Theory of Planned Behavior (TPB) in explaining tax compliance from a psychological perspective. From a policy perspective, the government needs to prioritize effective outreach and accessible services to ensure that the amnesty program has more than just short-term effects. The novelty of this research lies in its approach to analyzing taxpayers' psychological perceptions, which has rarely been the focus of attention in evaluating the success of motor vehicle tax amnesty policies.

MAPPING GLOBAL RESEARCH TRENDS ON TAX AMNESTY: A SCOPING REVIEW OF POLICY DESIGNS, BEHAVIORAL RESPONSES, AND FISCAL OUTCOMES (2015–2025)

Adriansyah — 2026-01-21

This study aims to map global research trends on tax amnesty policies over the period 2015–2025, focusing
on policy design, taxpayer behavioral responses, and fiscal outcomes. A scoping review method was
employed using the Arksey & O’Malley framework and PRISMA-ScR guidelines, incorporating
systematic identification, screening, extraction, and synthesis of 53 peer-reviewed academic articles. Data
were analyzed through thematic mapping, methodological classification, and contextual interpretation of
cross-country findings. Results reveal three evolutionary phases in tax amnesty research: a fiscal-centric
phase (2015–2017) emphasizing short-term revenue gains and asset repatriation; a behavioralinstitutional phase (2018–2021) highlighting tax morale, trust, and taxpayer literacy; and a governancetransformation phase (2022–2025) characterized by digital tax systems, Automatic Exchange of
Information, and institutional reforms. Indonesia dominates the literature and functions as a policy
laboratory among developing economies, while studies from developed countries increasingly underline
the moral hazard and “insurance effect” of repeated amnesty programs. Quantitative empirical
approaches—particularly SEM-PLS and panel regression—remain predominant, yet normative legal and
ethical discussions continue to shape debates on justice, legitimacy, and distributive fairness. The findings
underscore that the long-term effectiveness of tax amnesty depends on post-amnesty enforcement, system
digitalization, transparency, and trust-enhancing administrative reforms. Theoretically, this study
advances the integration of trust-based compliance, fiscal ethics, and maqāṣid al-sharī‘ah perspectives
in amnesty policy discourse. The novelty lies in providing a longitudinal, multidisciplinary synthesis linking
fiscal, behavioral, ethical, and digital governance dimensions comprehensively

INANCIAL LITERACY AND ITS IMPACT ON DIGITAL PAYMENT TRANSFORMATION IN ABU LAHAP MAKASSAR RESTAURANT

Harlina Liong — 2026-01-21

The purpose of this study is to determine the influence of financial literacy on the transformation of digital
payments in Abu Lahap Makassar restaurant, where in this study a quantitative and qualitative approach
(mixed methods) is used. Data was collected through the distribution of questionnaires to 33 respondents
who were active consumers and had made digital transactions at Abu Lahap Makassar restaurants, as well
as through interviews to obtain more in-depth data. The quantitative data analysis technique uses simple
linear regression with the help of the SPSS 24 software. Meanwhile, qualitative data is analyzed
descriptively through reduction, data presentation, and conclusion drawn. The findings of this study show
that financial literacy has a positive and significant effect on digital payment transformation, with a
determination coefficient value (R2) of 0.646 and a significance value of 0.000 (less than 0.05). The results
of the qualitative analysis also show that consumers with better literacy are able to access, understand,
and use digital payment systems effectively. Each financial literacy indicator has a contribution to the
success of digital transformation, both technically and consumer behavior.

ANALYSIS OF THE IMPLEMENTATION OF THE INTERNAL CONTROL SYSTEM ON THE SALE OF UD RUDI IN MAKASSAR CITY

Nurdjanna Fadjrin Uluputty — 2026-01-21

This study aims to analyze the implementation of the internal control system for sales at UD Rudi in
Makassar City. Data collection was conducted through interviews, observation, and documentation. The
results of the study indicate that the implementation of the internal control system at UD Rudi is still simple
and informal. Based on the COSO framework, it was found that the five components of internal control
(control environment, risk assessment, control activities, information and communication, and monitoring)
have not been fully implemented optimally. This study shows a relationship between the implementation of
the internal control system with sales risk reduction and operational effectiveness at UD Rudi.

ESG DISCLOSURES IN EMERGING MARKETS: THE CONTRIBUTION OF COMPANY SIZE, PROFITABILITY, AND LEVERAGE

Anisatun Humayrah Rais — 2026-01-21

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas (ROA), dan leverage (DER) terhadap pengungkapan ESG pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda terhadap 40 sampel perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan ROA berpengaruh positif signifikan terhadap pengungkapan ESG, sedangkan leverage berpengaruh negatif signifikan. Temuan ini mengindikasikan bahwa kapasitas operasional dan kinerja finansial mendorong perusahaan untuk meningkatkan pelaporan keberlanjutan, sementara tekanan pendanaan justru membatasi kemampuan perusahaan dalam mengimplementasikan dan mengungkapkan aspek ESG. Penelitian ini memberikan kontribusi bagi penguatan literatur determinan ESG di Indonesia serta memberikan implikasi praktis bagi manajemen dan regulator dalam merancang strategi penguatan tata kelola keberlanjutan.

INVESTOR RESPONSE TO THE READABILITY OF AUDIT REPORTS AND TYPES OF AUDITOR OPINIONS ON THE STOCK EXCHANGE

Masdar Ryketeng — 2026-01-21

This study aims to examine the effect of audit report timeliness and auditor opinion on stock market reactions in real estate and property companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using multiple linear regression analysis and an event study method. The sample consisted of 39 companies selected through purposive sampling, and the data were analyzed using classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that neither audit report timeliness nor auditor opinion has a significant effect on stock market reactions, both partially and simultaneously, as evidenced by significance values greater than 0.05. The R² value of 11.9% suggests that the independent variables explain only a small portion of the variation in stock market reactions, while the remainder is influenced by other factors. These findings suggest that investors in this sector tend to be less responsive to audit-related information, highlighting the need for companies to consider other relevant factors in shaping market perception.

ALL YOU CAN EAT RESTAURANT BUSINESS DEVELOPMENT STRATEGY: BUSINESS FEASIBILITY STUDY APPROACH

Muhlis — 2026-01-21

This study was conducted to obtain a comprehensive picture of the feasibility of developing the
Holybarbeque Tasikmalaya restaurant, Knowing the market potential and consumer needs in Tasikmalaya.
Assessing the strengths and weaknesses of existing operations. Identifying more strategic business
development opportunities. Preparing accurate and realistic financial projections. Becoming the favorite
All You Can Eat restaurant in Tasikmalaya with the best service, quality menus, and affordable prices.
Restaurant development, this development has also been supported by realistic short-term and long-term
strategic planning, as well as a performance monitoring and evaluation system that allows management to
maintain service quality and operational efficiency. The marketing mix strategy has been designed
optimally, Offering a variety of barbecue menu choices with premium quality ingredients, Competitive
pricing and in accordance with the purchasing power of local people, Using social media, seasonal
promotions, and a membership system to increase customer loyalty.

PROMOTION STRATEGIES, GOLD PRICE FLUCTUATIONS AND DIGITALIZATION OF THE INTEREST IN GOLD SAVINGS TRANSACTIONS IN PT PEGADAIAN

Megawati Beddu — 2026-01-21

This study aims to analyze the influence of promotional strategies, gold price fluctuations, and digitalization on the
interest in gold savings transactions at PT. Pegadaian Upc Sudirman. The research method used is descriptive quantitative
with data collection techniques through questionnaires distributed to customers at PT Pegadaian Upc Sudirman. The
sampling technique is purposive sampling, the population in this study is 434 with a sample of 208 respondents, the data analysis
technique used is multiple linear regression analysis and uses the SPSS 27 program. The results of this study indicate that
Promotion Strategy, Gold Price Fluctuation and Digitalization have a partial effect on Gold Savings Transaction Interest.
Promotion Strategy t count together with 7,408 greater than t table 1.972 and a significant value of 0.000 less than 0.05.
Gold Price Fluctuation shows t count 2.911 greater than t table 1.972 and a significant value of 0.004 less than 0.05.
Digitalization t count 4,741 greater than t table 1.972 and a significant value of 0.000 greater than 0.05. and have a
simultaneous effect with f count (186,038) greater than f table (2.65) and Sig 0.000 less than less than 0.05

THE EFFECT OF CAREER DEVELOPMENT AND WORK EXPERIENCE ON EMPLOYEE PERFORMANCE PT PLN (PERSERO ULP BARRU)

Anastasia D'ornay — 2026-01-21

The results of this study show that Career Development and Work Experience partially affect the
Employee Performance of PT PLN (PERSERO) ULP Barru. Meanwhile, simultaneously, Career
Development and Work Experience also influence the employee performance of PT PLN (PERSERO) ULP
Barru. The coefficient of determination (R²) indicates that the variables of Career Development and Work
Experience do not fully contribute to explaining the employee performance variable, as it is more strongly
influenced by other factors not included in this study, such as Leadership, Organizational Culture,
Incentives, and Motivation.