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All Journal Annals of Human Resource Management Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dodik Ariyanto
Udayana University, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model Nyoman Yudha Astriayu Widyari; Dodik Ariyanto; Herkulanus Bambang Suprasto; I Dewa Gede Dharma Suputra
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.909 KB) | DOI: 10.24815/jdab.v8i2.21746

Abstract

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.
Mapping Sustainability Performance in the Hospitality Industry: A Systematic Literature Review and Future Research Agenda Ni Luh Putu Mita Miati; Dodik Ariyanto; Anak Agung Gde Putu Widanaputra; I Gusti Ayu Made Asri Dwija Putri
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3038

Abstract

Purpose: This study aims to identify the main indicators, influencing variables, analytical techniques, and regional trends of sustainability performance in the hospitality industry. Methodology: This study adopts a Systematic Literature Review (SLR) method using the Scopus database as the primary source. Articles were searched through Boolean keyword techniques, screened with PRISMA guidelines, and analysed using descriptive synthesis to map indicators, variables, and methods applied in prior studies. Results/Findings: The review shows that environmental, economic, and social performance remain the most dominant indicators, whereas cultural sustainability is rarely addressed. Green Human Resource Management (GHRM), Corporate Social Responsibility (CSR), and environmental management are the most studied variables. In contrast, green intellectual capital and spiritual capital have not been examined in the hospitality sector, although they show potential relevance. SEM-PLS is identified as the most frequently applied analytical tool, and most studies are concentrated in developing countries. Conclusions: The findings emphasize the need for further research into cultural sustainability and the inclusion of intellectual and spiritual capital in hospitality sustainability practices. The dominance of environmental, economic, and social factors suggests that a broader, more integrated approach is necessary. Limitations: This review is limited to English-language articles indexed in Scopus and excludes non-English or unpublished studies. Contributions: This study makes both theoretical and practical contributions. Theoretically, it expands sustainability research in hospitality by integrating knowledge-based and value-based resources. Practically, it guides hotel managers and policymakers, especially in culturally rich destinations, to incorporate cultural heritage, intellectual capital, and spiritual values into sustainability practices.
Co-Authors Anak Agung Gde Putu Widanaputra Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gusti Ayu Made Asri Dwija Putri Ni Luh Putu Mita Miati Nyoman Yudha Astriayu Widyari