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All Journal ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Oom Sri Hendari
Politeknik LP3I Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH INSENTIF DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN DI POLITEKNIK LP3I (LEMBAGA PENDIDIKAN PENGEMBANGAN PROFESI INDONESIA) BANDUNG Heddy Setiawan; Oom Sri Hendari
ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Vol 1 No 1 (2015): ATRABIS: Jurnal Administrasi Bisnis - Juni 2015
Publisher : Program Studi Administrasi Bisnis POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v1i1.121

Abstract

Tujuan dari penelitian ini adalah : 1) untuk mengetahui insentif dan promosi jabatan di Politeknik LP3I Bandung, 2) untuk mengetahui pengaruh dari insentif dan promosi jabatan terhadap kinerja karyawan secara parsial, 3) untuk mengetahui pengaruh dari insentif dan promosi jabatan terhadap kinerja karyawan secara simultan. Penelitian ini dilakukan di Politeknik LP3I Bandung dengan mengambil sample 55 orang. Metode penelitian yang digunakan adalah deskriptif analisis dengan menggunakan analisis jalur. Kesimpulan dari penelitian ini adalah membuktikan pengaruh antara insentif dan promosi jabatan pada kinerja karyawan di Politeknik LP3I Bandung
The Tren dan Determinan Kepatuhan Pajak: Sebuah Literature Review atas Artikel Terindeks Scopus 2024-2025 Oom Sri Hendari; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10013

Abstract

This study aims to map trends, determinants, and research gaps on tax compliance using a Structured Literature Review approach of 15 Scopus-indexed articles. The main problem of this study is the lack of a comprehensive synthesis that integrates research developments, determinants of tax compliance, and opportunities for further research within a structured analytical framework. The research method was carried out through article identification, variable extraction, thematic grouping, and narrative synthesis based on four main clusters: economics and regulation, psychology and behavior, technology and digitalization, and governance and trust. The results show a shift in research focus from a traditional economic approach to an integration of behavioral factors and tax digitalization. The literature synthesis indicates that tax compliance is multidimensional and influenced by the interaction between taxpayer characteristics, the quality of fiscal governance, and technology adoption. This study also identified phenomenon gaps, research gaps, and theory gaps, particularly in the context of developing countries and the MSME sector. This study concludes that there is still ample opportunity for further research to develop a more integrative and contextual model of tax compliance.
Co-Authors Fitriana Fitriana Heddy Setiawan Rachmat Agus Santoso