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All Journal Jurnal Computech & Bisnis (e-Journal) International Journal of Financial, Accounting, and Management
Iwan Sidharta
Sekolah Tinggi Ilmu Ekonomi, Pasundan, Bandung, Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

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Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung) Ai Hasanah; Haritsatun Najwa; Siti Nurpadhilah; Gita Indah Ramadhani; Risna Amel Putriyani; Iwan Sidharta
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1458

Abstract

Purpose: This study aims to determine the increase in individual taxpayer compliance through tax audits. Research methodology: The researcher used a cross-sectional survey approach to determine the effect of tax audits on increasing individual taxpayer compliance, so the researchers surveyed tax examiners at one of the primary service offices in Bandung. The questionnaire was deployed in a structured manner and provided to 40 employees closely related to their duties as tax auditors. To test the effect of research variables, the researchers used simple regression analysis techniques to determine the magnitude of the effect of tax audits on individual taxpayer compliance. Results: The results of the study show that there is an effect of tax audits on taxpayer compliance. The results of the study indicate that the implementation of tax audits will be able to increase taxpayer compliance. Limitations: This study only examines the perception of employees who conduct tax audits. In addition, it only uses a small sample and only tests, individual taxpayers, so it cannot generalize the study results. Contribution: This study strengthens previous research and the theoretical basis of compliance in tax studies in Indonesia Novelty: This research complements research on taxpayer compliance that focuses on tax audits so that this research can add to the diversity of individual taxpayer compliance research.
Exploring Leadership Style on Employee Competence: Authentic and Servant Leadership on Workability Ester Manik; Iwan Sidharta; Tini Supartini
Jurnal Computech & Bisnis (e-journal) Vol. 16 No. 2 (2022): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v16i2.11

Abstract

The workability of an employee in a company or organization has an essential role in achieving organizational goals. Therefore, various efforts need to increase the workability of employees to an optimal level. One effort that needs improvement is to determine the ideal leadership style according to the characteristics of employees so that they are more optimal in carrying out their duties and responsibilities so that their abilities are maxim. Authentic leadership and servant leadership styles can significantly change employee work abilities. In this study, the respondents were all field employees in one of the electricity generation sectors, totaling 566 employees. The analytical method used is a different pair t-test with this test, which aims to see how the changes made by the two leadership styles improve employee performance.
Co-Authors Ai Hasanah Ester Manik Gita Indah Ramadhani Haritsatun Najwa Risna Amel Putriyani Siti Nurpadhilah Tini Supartini