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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Computech & Bisnis (e-Journal) Jurnal Ilmiah Peuradeun Kontigensi: Jurnal Ilmiah Manajemen Acman: Accounting and Management Journal Informatics Management, Engineering and Information System Journal Electronic, Business, Management and Technology Journal Journal of Economics, Management, and Entrepreneurship Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK Journal of Economics, Management, and Entrepreneurship
Iwan Sidharta
STIE Pasundan, Bandung.
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Acman: Accounting and Management Journal

 1 
Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi Neni Nur Fitriani; S Mia Lasmaya; Iwan Sidharta
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (35.858 KB)

Abstract

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.
Driving Performance Excellence: Insights from Retail Sector on Transformational Leadership and Knowledge Sharing Behavior Rinawati, Rinawati; Sidharta, Iwan
Acman: Accounting and Management Journal Vol. 4 No. 1 (2024): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v4i1.153

Abstract

This research delves into the pivotal role of Knowledge-sharing behavior and Transformational Leadership in enhancing employee performance within the retail sector. By investigating the relationships between these key factors, the study aims to provide valuable insights for optimizing workforce effectiveness and driving organizational success. The research methodology involves a quantitative approach, with data collected through surveys from 96 retail sector employees in Bandung. Instruments validated by reputable researchers were utilized to measure transformative leadership, Knowledge-sharing behavior, and employee performance. Data quality was assessed using outer loading, AVE, Composite Reliability, and Cronbach's Alpha, followed by analysis through Partial Least Squares. The findings are expected to shed light on how fostering a culture of knowledge exchange and implementing transformative leadership practices can positively impact employee performance in the retail industry. Ultimately, this research seeks to offer practical recommendations for retail organizations looking to enhance operational efficiency, employee engagement, and overall performance in a competitive market environment.
Co-Authors Agung Wahana Ali Mulyawan Ali Mulyawan Andyandi, Pebrio Tri Asep Rochyadi Suherman Astuti, Riska Yuni Azhar Affandi Bob Foster Boy Suzanto Caesarini Novianty Cendrayani, Yani Dadi Rosadi Dadi Rosadi Dedi Setiadi Miharja Dina Lusyana Dina Lusyana Dina Lusyana, Dina Dwiningtyas, Putri Rahayu Effendi Effendi Effendi Effendi Effendi, Effendi Haris Nurdiansyah, Haris Haritsatun Najwa Hendiky, Ferry Herawati, Octaviane Herlambang, Adi Hersona, Sonny Hidayahtullah, Annaba Raffal Imelda Megawati Ivonila Anggraeni Komara, Anton Tirta Kyky Rizky Zuana Larry Al Bar Hendra Putra Lasmaya, Siti Mia Maulana Yusup, Maulana Merry Pramashela Mirna Wati Muhammad Deni Johansyah Najwa, Haritsatun Neni Nur Fitriani Nita Yura Roslina Novirin, Barli Nur Istikomah, Nur Octaviane Herawati Pramashela, Merry Purana, R. Deni Purana, R. Deni Purana, Rd. Deni Putri Rahayu Dwiningtyas Rahmahwati Rahmahwati Rahmahwati Sidh Rahmahwati Sidh Rahmahwati, Rahmahwati Rahman, Robbi Saepul Ramadhani, Gita Indah Riadi, Farid Rinawati Rinawati Riska Yuni Astuti Rosadi, Dadi S Mia Lasmaya Senen Machmud Suherman, Asep Rochyadi Yani Cendrayani