Henny Henny
Universitas Sains Dan Teknologi Komputer

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Systematic Literature Review: Peran Kualitas Pelayanan Fiskus dalam Meningkatkan Kepatuhan Wajib Pajak Enjelica Netanya Budiansyah; Sri Wahyuning; Titik Rianawati; Galuh Aninditiyah; Henny Henny
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hsmcdz67

Abstract

This study aims to investigate the influence of tax sanctions and tax officer service quality on taxpayer compliance based on the results of six empirical investigations in Indonesia. A literature synthesis approach revealed that tax sanctions have a significant positive effect on restaurant taxpayers in Palembang, motor vehicle taxpayers in Makassar, and individual taxpayers in Sleman, but no significant effect on MSMEs in Padang due to weak policy socialization. The quality of tax officer service is the most constant factor, having considerable effect in four trials, although the effect is diminishing when the internal knowledge of taxpayers is already strong as in the case of Denpasar and Bandung. The effectiveness of sanctions and services is context dependent and varies by kind of taxpayer, the extent of socialization of the policy, and the primacy of internal factors such as moral consciousness. These findings suggest that tax policy measures should be segmented particularly and are not amenable to a one-size-fits-all strategy. Policies should be customized to the characteristics and local conditions of each taxpayer group in order to achieve optimal compliance outcomes.
ANALISIS DUKUNGAN PERUSAHAAN TERHADAP KESIAPAN KARYAWAN MENGHADAPI PERUBAHAN PADA CV. NIKI HARUM SEMARANG Henny Henny
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 4 No. 3 (2024): Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan 
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i2.1240

Abstract

High quality human resources are highly expected by companies today to help them achieve their goals. Knowledgeable and reliable personnel will be very beneficial for the company. The purpose of this study is to gain a better understanding of how the company supports employee readiness to face change at CV. Niki Harum Semarang. In this study, the author applies theory and experience in the field of Organizational Behavior, especially those related to changes in the organization and company performance. This study aims to provide input/knowledge to employees of CV. Niki Harum Semarang in responding to positive changes that occur within the organization/company so that they can take a positive attitude if stress arises at work. This study uses a method known as systematic random sampling, and is conducted with a questionnaire. An in-depth regressive analysis strategy is used in this research investigation. The results of this study indicate that employee readiness to face change has a positive and statistically significant effect on company performance. It is highly recommended that companies meet employee needs in facing change so that it has a positive and statistically significant effect on employee readiness to face change to maintain and improve good company performance and will support the company in achieving its main goal, namely company profit.