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All Journal International Journal of Social Service and Research
Sambas Ade Kesuma
Universitas Sumatera Utara, North Sumatera
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Study Literature Review of the Rise of Tax Avoidance Practices Raya Puspita Sari Hasibuan; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.269

Abstract

This study aims to find out how many companies are trying to avoid taxes. This research was conducted by observing a number of papers, namely by documenting various articles related to tax avoidance and then adapting them according to several categories until finally there were 313 articles that could be used. Initially there were 644 articles, then adapted based on the selection of abstracts and several inappropriate criteria so that the number became 404 articles, and then read again until finally there were 313 articles that could be examined. In this study, the fact is that many companies are trying to avoid taxes, utilizing the services of tax consultants in order to reduce the amount of corporate tax that must be paid. In addition, the company always tries to use a variety of very subtle techniques so that the tax authorities cannot find out, there is a very significant difference in relation to carrying out tax evasion by taking advantage of loopholes in the law compared to carrying out illegal tax evasion and this will certainly lead to new problem for the company. Thus, the urgency of paying taxes will always be supervised and monitored by the government due to certain targets in an effort to increase the realization of tax revenues every year.
A Systematic Literature Review Information Technology Sophistication: Capital and Performance Ady Putra Sinambela; Sambas Ade Kesuma; Iskandar Muda
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.270

Abstract

This Systematic Literature Review aims to conduct a literature review in the field of technological sophistication with data from all international research publications in the field of accounting information systems. The relevant data in this review were obtained from 50 articles from 1994 to 2022 globally. The results of research in many articles that discuss the relationship of information technology in improving company performance, various results methods describe the relationship between Information Technology business and strategic alignment. So that in this alignment strategy emerges important attention to the views by business and IT (Information Technology) executives around the world (Raymond and Coretau, 2009, Johnson and Lederer, 2010). The purpose of this article is to add a detailed literature review so that it can be used by academics and practitioners in understanding the resources needed to maximize technological sophistication. This can be obtained by exposing information technology literature related to company performance. It is hoped that this article will be useful for ongoing discussions regarding sophistication of technology in companies.
Factors Determining The Adoption of E-Procurement in Developing Countries: A Systematic Literature Review Zulkarnain Zulkarnain; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.281

Abstract

Technology is present to have an impact on business processes, E-Procurement is one form of this technological development. E-Procurement is a transaction for the procurement of goods and services by using internet services as a connecting tool in the transaction process. This research investigates the determinants of adopting e-procurement in several developing countries. This study reinforces the results of previous research on the determinants of E-Procurement adoption presented in the form of a systematic literature review (SLR). To evaluate and understand the patterns or themes of the selected documents, a systematic literature review is then carried out. In this study, 157 documents from various countries were published in peer-reviewed journals from 2000-2022 which were systematically reviewed. The results of the study reveal that in general the determinants of an entity in adopting E-Procurement are politics, socio-economic, demographic, geographical, government regulations, supplier participation and intentions, external organizational pressure, internal organizational support, network connectivity/integration, increased task or convenience in work, organizational culture, perception of resources, company size, electronic systems for processing orders and invoicing, organizational factors, readiness factors, supply factors, strategic factors, policy factors, innovation factors (Trust, Excellence/ benefits and image) moderating factors (uncertainty), Current Problems, Facilitators, inhibitors, potential benefits, Quality of Information (Online Information, Purchasing Procedures) and Quality of Logistics Fulfillment (accuracy of orders fulfilled, timely orders fulfilled).
Co-Authors Ady Putra Sinambela Iskandar Muda Raya Puspita Sari Hasibuan Zulkarnain Zulkarnain