Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani SWATANTRA
Hasan Rachmany
Institut Ilmu Sosial dan Manajemen Stiami
Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS IMPLEMENTASI KEBIJAKAN SISTEM ELECTRONIC FILING SEBAGAI UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN KEPADA KPPPRATAMA TANGGERANG BARAT TAHUN 2013, 2014, DAN 2015 Atong Soekirman; Hasan Rachmany; Veronica Very Happy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 2: September 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.905 KB) | DOI: 10.31334/reformasi.v5i2.276

Abstract

The Analysis of Implementation Policy’sElectronic Filing System for Compliance of tax payer improvement on communicating SPT to KPP Pratama’s West Tangerang 2013, 2014, & 2015. The purpose of this research is to know the implementation’s policies of e- Filing for compliance of tax payer improvement on KPP Pratama’s West Tangerang 2013, 2014, & 2015. Theory in this research refers to George Edward lII’s theory, there are four factors that influence of implementation’s policy such as : communication, resources, disposition / nature, and a bureaucracy’s structure. This research using inductive analysis’ method. Datas obtained by depth interviews, direct observation and documentation research. The subject of this research is tax officials, tax payer, and academics with informants determination using purposive sampling’s technique. This research through validity test with four test criteria credibility, transferability, dependability, and confirmability. Based on the analysis, it showed that: there is an increasing amount of their annual tax return submitted by e-Filingfrom 2013 amounted to 18,397 and in 2014 amounted to 25,552 and in 2015 amounted to 54, 693, it proves that  the implementation of policies on e-Filing going well and can be received by the taxpayer.
Administrative Monitoring, Discipline, and Service Quality as Predictors of Tax-Revenue Performance: Evidence from Jakarta Suyamta Suyamta; Hasan Rachmany; Faizah Julina
SWATANTRA Vol. 24 No. 2 (2026)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/swatantra.24.2.153-170

Abstract

This study examines the associations of monitoring, discipline, and service quality with tax revenue at the Jakarta Setiabudi Tiga Pratama Tax Office. It responds to the practical need to understand how control-oriented and service-oriented administrative mechanisms may operate together in supporting revenue performance. A quantitative explanatory survey was conducted with a reported sample of 80 respondents drawn from a population of 410 through the Taro Yamane formula and simple random sampling. Questionnaire data were analysed using IBM SPSS Statistics 27, multiple linear regression, individual t-tests, an overall F-test, and the coefficient of determination. The reported bivariate results show statistically significant positive associations between tax revenue and monitoring (beta = .503, t = 5.767, p < .001), discipline (beta = .870, t = 15.601, p < .001), and service quality (beta = .766, t = 10.514, p < .001). The joint model was also statistically significant (F = 14.574, p < .001), with R = .559, R-squared = .313, and adjusted R-squared = .291. Thus, the three predictors collectively explained 31.3% of the reported variance in tax revenue. The findings suggest that systematic monitoring, consistent compliance-related discipline, and responsive and reliable services constitute complementary components of tax administration. The study contributes an integrated organisational perspective from a single Indonesian tax office. However, its cross-sectional design supports associational rather than definitive causal conclusions, and the underlying respondent and regression records should be reconciled before submission.
Co-Authors Atong Soekirman Faizah Julina Suyamta Suyamta Veronica Very Happy