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All Journal Jurnal Computech & Bisnis (e-Journal) Arabiyatuna : Jurnal Bahasa Arab Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Sketsa Bisnis J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Telematika JUPE : Jurnal Pendidikan Mandala PROJECT (Professional Journal of English Education) Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi Alsina : Journal of Arabic Studies Journal of Community Development J-SAKTI (Jurnal Sains Komputer dan Informatika) Acman: Accounting and Management Journal eProceedings of Engineering JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Lentera Pengabdian Electronic, Business, Management and Technology Journal Journal of Economics, Management, and Entrepreneurship ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Masterpiece: Journal of Islamic Studies and Social Sciences Majalah Bisnis & IPTEK Journal of Economics, Management, and Entrepreneurship
Maulana Yusup, Maulana
STIE Pasundan, Bandung
Religion Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Computech

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.443 KB) | DOI: 10.55281/jcb.v14i1.222

Abstract

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.
The Role Of CSR On Green Accounting, Environmental Performance, Share Ownership And Eco Control And Their Impact On Corporate Financial Performance Kumalasari, Roro Endah; Roslina, Nita Yura; Yusup, Maulana
Jurnal Computech & Bisnis (e-journal) Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/d7fm0q73

Abstract

This study aims to evaluate the impact of Green Accounting, Environmental Performance, Share Ownership, and Eco Control on Corporate Financial Performance, with Corporate Social Responsibility serving as an intervening variable, across companies in the Basic and Chemical Industry Sector from 2020 to 2024. The specific objective is to conduct an in-depth analysis of CSR, particularly in the basic and chemical industries, where effective implementation of Green Accounting and Eco Control can yield significant benefits for various stakeholders. This research employs secondary data, specifically PROPER, Annual Reports, and Sustainability Reports. The employed sampling strategy is purposive, and data analysis is conducted in EViews, with intervening data processed using the Sobel method. The findings of this study indicate that green accounting, environmental performance, and eco control influence CSR, whereas share ownership does not. In the subsequent analysis, green accounting, environmental performance, and eco-control do not affect CFP, whereas share ownership and CFP have a reciprocal effect on CFP. The Sobel test indicates that the CSR variable does not mediate the effects of green accounting, environmental performance, share ownership, and eco-control on Corporate Financial Performance.
Co-Authors Achmad Setya Nugraha Afrianisa, Caca Ajeng Ayu Anggraeni Alif, Muhammad Nur Anggraeni, Ajeng Ayu Anisa Septiani Artono, Agus Aryanti Dwi Untari Aziz, Rifqi Basyari Boy Suzanto Coenraad, Dhea Perdana Dedi Hadian Djadjun Juhara Djajun Djuhara Djajun Djuhara Djajun Juhara Djajun Juhara, Djajun Fadilah, Rahmat Riyan Fayazza, Wirania Hafidoh, Hafidoh HARYANTO Helvira, Putri Nabila Felby Herman Subarjah hikmah, ismi wakhidatul Iwan Sidharta Jajat Sudrajat Jajat sudrajat Komara, Anton Tirta Kristiana, Titin Kumalasari, Roro Endah Kurniawan, Meidian Lasmaya, Siti Mia Litha Astri Lestari Lungguh Jatmika Mahmud, Toni Anwar Maman Suryaman Muhammad Arif Nabilah Nurislam Nia Novitasari Ningtias, Diniya Nugraha, Achmad Setya Nugroho, Imam Ma'ruf Nurhadian, Adhie Fasha Nuryuliadin, Mochamad Rizki Putri Nabila Felby Helvira Rahman, Robbi Saepul Rani Puspita Roslina, Nita Yura Rusjiana, Jimmy Rusjiana, Jimmy S Mia Lasmaya Sandra Septelia Septiani, Anisa Sholihah, Sana Sholihah, Sana Sipayung, Kerly Evili Sofia Rizqia, Mila Subarkah, Milana Abdillah Sudrazat, Adang Suhernah, Suhernah Syafei, Isop Syariful Alam Wijaya, Sastra Wijayanti, Nor Yodi Nurdiansyah