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All Journal Jurnal Computech & Bisnis (e-Journal) Jurnal Ilmiah Peuradeun Kontigensi: Jurnal Ilmiah Manajemen Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK Journal of Economics, Management, and Entrepreneurship

Rahman, Robbi Saepul

Sekolah Tinggi Ilmu Ekonomi Pasundan

Author-ID : 4217718

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

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SELF-ASSESSMENT SYSTEM AND CORPORATE TAXPAYER COMPLIANCE (CASE STUDY AT ONE OF THE TAX OFFICE IN BANDUNG CITY) Maulana Yusup; Iwan Sidharta; Robbi Saepul Rahman; Siti Mia Lasmaya
Jurnal Computech & Bisnis (e-Journal) Vol 14, No 1 (2020): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Previous research results indicate that there are different behaviors towards taxpayer compliance in various countries that are burdened by the prevailing culture. This research verifies the effect of the self-assessment system on corporate taxpayer compliance. Respondents who participated in this study were 34 respondents. The data analysis test used simple regression analysis with the results showing that there was a significant effect of implementing the self-assessment system on taxpayer compliance with the business. The implication of the research result recommends that excellent service efforts are provided by providing counseling and socialization regarding the procedures for implementing tax administration so that it makes it easier for taxpayers to settle their tax obligations. Keywords: Taxation System, Self-Assessment System, Taxpayer Compliance.

Kualitas Jasa terhadap Kepuasan Pasien Rumah Sakit Swasta di Kota Bandung Bulan Tati Fitria; Irena Larashati; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 6 No 2 (2018): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Hospital gives health services to the publict to fulfill the patients’ needs and wants. They provides excellent image in production and high quality service. The public’s awareness is increased on the importance of health. Therefore, the best health service is urgently needed. Thus, there must be a further study about the quality of public hospital in Bandung. This study uses the descriptive verificative method. Moreover, this study uses path analysis to analyze the data. There are 317 respondents from four public hospitals as the samples with accidental sampling technique. The result shows the impact of direct evidence, empathy, reliability, responsiveness, the certainty on patients of private hospital are 83.5%. While the other factors that were not analyzed and have an impact on patients’ satisfaction is shown by epsilon 0.165 or 16.5%. Hopefully, the result of this study is beneficial for the growth of management science, especially the marketing management of private hospital in Bandung.

Effect of Delegative Leadership on Achievement Motivation and Continuous Commitment Vicky Achmad Zulfikar; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 7 No 2 (2019): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

The research aims to determine the effect of delegative leadership on achievement motivation and continuous commitment. Base on previous studies prove that delegative leadership is part of the situational leadership style, but generally, this delegative leadership use approach through traits, behaviors, how, processes, and situation. In this study, it is using instruments based predictors that determine the delegation, which has been validated and replicated right on this study and can use in the area of Bandung. Likewise, this research proves that achievement motivation that adopts from the Mcclelland achievement motivation instrument and examines the continuous commitment taken from Allen & Meyer can be replicated. In the first phase correlation analysis to the delegation, competence, fitness for purpose, time together, the level of work and LMX were significant predictors of delegation, at the second stage of the analysis of the correlation between leadership delegative, achievement motivation and commitment continuous show the relationship that significant. Still, partial report on continuous commitment does not have the support of the relationship from competence and sharing time. In the third stage, the (simultaneous) regression analysis on delegative leadership significantly influences achievement motivation, but only receives positive and significant support from the level of work and LMX. Likewise, in the fourth stage, the regression analysis on delegative (simultaneous) leadership had a substantial effect on continuous commitment, but only partially received positive and significant support from the conformity of the objectives. Therefore the findings in this study are leadership will be more productive with a delegative approach on the level of work and LMX to increase achievement motivation while increasing the continuous commitment of the leadership of the delegative, namely by making approaches to the fitness for purpose.

Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan) Sandra Septelia; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.

Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 : Studi pada salah satu KPP di Kota Bandung Vega Yulistiani; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): 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.v2i1.28

This study aims to determine whether tax incentives affect MSME taxpayer compliance during the covid-19 pandemic and how much influence tax incentives have on MSME taxpayer compliance during the COVID-19 pandemic. This study uses quantitative research methods with a descriptive verification approach. The sample in this study is as many as 44 MSME taxpayers registered in one of the KPP cities of Bandung. Data collection techniques using a questionnaire that has tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the coefficient of determination to determine the amount of contribution given by tax incentives to MSME taxpayer compliance by 67%. Furthermore, the results of hypothesis testing can see that the t-count value is 9.259, and the t-table value is 2.018. hypothesis-testing means that the t-count value is greater than the t-table (9.259>2.018). Thus the result is that H0 is rejected and H1 is accepted. Therefore, tax incentives have a positive and significant effect on MSME taxpayer compliance during the COVID-19 pandemic.

Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, Rd. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance. The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis. The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals. The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focus on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.

Teacher Perception on Leaderships: Survey on Public High Schools in Bandung Regency Vicky Achmad Zulfikar; Robbi Saepul Rahman; Nita Yura Roslina
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bk3afh74

The leadership role of the principal is one aspect in improving the quality of education. Principal leadership consists of various components, namely leadership styles, educators, managers, administrators, supervisors, leaders, innovators and motivators. This study aims to validate the components proposed in this study whether they are the forming factors of the principal's leadership variable. To answer the research questions, the researchers used a quantitative approach with factor analysis techniques to validate the predetermined components perceived by the teacher. Respondents are high school teachers at one of the secondary schools in Bandung Regency as many as 75 teachers. The results indicate that it is evident that the principal's leadership consists of 8 components, namely leadership style, educator, manager, administrator, supervisor, leader, innovator and motivator. The results of the study indicate that the principal's measurement can use the 8 factors that make up the principal's leadership variable.

The Effect of Price and Promotion on Customer Satisfaction: Study at an Internet Service Company in Bandung Cecep Wiguna; Robbi Saepul Rahman; Haris Nurdiansyah; Octaviane Herawati
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/phddgc52

To understand and examine Internet Service Company in Bandung pricing and marketing strategies, we conducted this study at one of the internet service providers in Bandung. We employed a quantitative strategy for the inquiry that combined a descriptive and verifiable approach. One of the Bandung internet service providers provided 100 consumers for the survey. The study's path analysis reveals the correctness of the price and marketing variables at one of the Bandung internet service providers. The study's conclusions advise considering the costs and promotions provided by one of the Bandung-based internet service providers. According to the findings, Price (X1) significantly affects Customer Satisfaction (Y). The next factor that significantly affects customer happiness is promotion (X2).

Pengaruh Rasa Saling Percaya Terhadap Kolaborasi Robbi Saepul Rahman
Majalah Bisnis & IPTEK Vol. 12 No. 1 (2019): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/e88cd770

Research on mutual trust and collaboration has been proven by previous studies that show positive and constructive behavior related to work. Some studies use instruments of mutual trust and collaboration but have not yet tested how much influence cultural variables have on each other on collaboration. Therefore this study investigates the effect of the variable of mutual trust on the collaboration variable by using multisample in several industrial sectors in the Greater Bandung Region, Indonesia. The method used is a simple linear regression analysis with SPSS version 17. The research results show that the instruments adopted from both variables show valid results and can replicate in multiple samples in several industrial sectors in the Greater Bandung Region, Indonesia. Furthermore, the results of this study indicate that there is a positive and significant influence between the variables of mutual trust on collaboration.

Pengaruh E-Filing Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan Risna Rahmawati; Siti Mialasmaya; Robbi Saepul Rahman; Vicky Achmad Zulfikar
Majalah Bisnis & IPTEK Vol. 15 No. 2 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1y7w2q92

This study aimed to determine the effect of e-Filing on Corporate Taxpayer income tax receipts at one KPP in Bandung. The research method used is descriptive and verification research methods at one of the KPP in Bandung. To obtain data and information that will support this research, namely by collecting primary data and an in-depth description of the effect of e-Filing on the income tax revenue of Corporate Taxpayers. The results showed that the correlation analysis resulted in a coefficient of 0.705, which include in the strong category. The regression estimation result is 15,581; this shows the value of Corporate Taxpayer income tax revenue. If e-Filing increases by units, the acquisition of tax revenue will increase by 12.59 units. A positive sign indicates that the better the e-Filing, the higher the income tax revenue. The importance of the coefficient of determination of 0.496, which indicates that e-Filing affects the income tax revenue of Corporate Taxpayers by 49.6%, and the remaining 50.4% is the influence of other factors not examined by the author, such as compulsory compliance with Corporate Taxpayers at one of the KPP in Bandung.

Co-Authors Ajeng Ayu Anggraeni Anggraeni, Ajeng Ayu Bulan Tati Fitria Cecep Wiguna Haris Nurdiansyah, Haris Hendiky, Ferry Hidayahtullah, Annaba Raffal Iwan Sidharta Larashati, Irena Lasmaya, Siti Mia Maulana Yusup Maulana Yusup, Maulana Nita Yura Roslina Nurdiansyah, Haris Octaviane Herawati Purana, R. Deni Purana, Rd. Deni Ramadhani, Gita Indah Riadi, Farid Risna Rahmawati Risna Rahmawati Roslina, Nita Yura Rusjiana, Jimmy Rusjiana, Jimmy S Mia Lasmaya Sandra Septelia Siti Mialasmaya Vega Yulistiani Vicky Achmad Zulfikar Yura Roslina, Nita Zulfikar, Vicky Achmad

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