Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business International Journal of Social Science and Business
Panggah Tri Wicaksono
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Levers of Control and Managerial Performance: The Importance of Belief Systems Ancella Anitawati Hermawan; Emil Bachtiar; Panggah Tri Wicaksono; Nia Pramita Sari
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.62612

Abstract

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Panggah Tri Wicaksono; Christine Tjen; Vitria Indriani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art4

Abstract

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.
Evaluating the Role of the Taxpayer Compliance Committee in Risk-Based Taxpayer Supervision: A Case Study Using Dunn’s Policy Evaluation Framework Mohammad Hadika Satya Hasan; Panggah Tri Wicaksono
International Journal of Social Science and Business Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v10i1.108167

Abstract

The growing volume of digital economic and cross-border transactions had made manual-based supervision increasingly ineffective. The Directorate General of Taxes (DJP) has responded by implementing Compliance Risk Management (CRM) and Business Intelligence since July 2021, including forming Compliance Committee. However, studies specifically examining the role of Compliance Committee in supporting CRM implementation at the tax office remains limited. To address this gap, this study aimed to evaluate the role of the Taxpayer Compliance Committee at the Jakarta Gambir Dua Tax Office in supporting tax supervision activities using qualitative research with a case study approach. Data were collected through document analysis and in-depth interviews with members of the Compliance Committee and Account Representatives. William Dunn’s (2018) policy evaluation criteria, consisting of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness, were applied as the evaluation framework. The findings indicated that the Compliance Committee had been effective in encouraging follow-up actions on supervision results, cost-efficient but in need of strengthened time management, adequate in terms of the availability of information resources, equitable in its processes, technically responsive, and appropriate as an instrument of risk-based tax supervision policy. This evaluation contributes to the literature by providing evidence on how Taxpayer Compliance Committee could support the CRM implementation. Practically, it provides actionable insight for strengthening risk-based supervision at the Tax Office level.
Co-Authors Ancella Anitawati Hermawan Bachtiar, Emil Christine Tjen Mohammad Hadika Satya Hasan Nia Pramita Sari Vitria Indriani