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Journal : Majalah Bisnis

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

Abstract

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.
The Effect of Work Motivation and Discipline on Employee Performance: Study at a Convection Service Company in the City of Bandung Ella Klodiya Pandia; Vicky Achmad Zulfikar
Majalah Bisnis & IPTEK Vol. 16 No. 2 (2023): 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/vgdwhz39

Abstract

The primary objective of this study is to investigate and assess the impact of motivation on employee performance, the effect of work discipline on employee performance, and the combined influence of motivation and work discipline on employee performance within a convection services company located in Bandung. The employed research methodology is descriptive and verificatory in nature. The study's population comprises employees from a single convection services company in Bandung. The sample size for this study was determined to be 137 respondents, utilizing the Slovin technique. The data collection process involved the administration of questionnaires, while data analysis was conducted using path analysis with the aid of SPSS 21 for Windows. Based on the statistical analysis results, it is evident that Motivation (X1) exhibits a direct influence of 28.9%, an indirect influence via competence (X2) of 15.3%, and an overall influence of 44.3%. The Work Discipline (X2) variable exhibits a direct influence of 12.5% and an indirect influence through Motivation (X1) of 15.3%, resulting in a cumulative influence of 27.8%. The coefficient of determination (R2), represented as a percentage, indicates that the collective impact of all the independent variables, precisely Motivation (X1) and Work Discipline (X2), on the dependent variable, employee performance, amounts to 0.722 or 72.2%. In addition, it should be noted that other unexplored variables may have an impact on performance, as evidenced by the value of ɛ = 0.278, equivalent to 27.8%. Therefore, it can be inferred that motivation and work discipline positively and substantially impact employee performance within the convection services company located in Bandung.