Article Per Year (5 Year)
p-Index From 2021 - 2026
6.043
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Economic Journal of Emerging Markets MEDIA KOMUNIKASI TEKNIK SIPIL IJIBE (International Journal of Islamic Business Ethics) PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Manajemen Pelayanan Publik Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Ekonomi Bisnis Indonesia Dinasti International Journal of Education Management and Social Science Community Empowerment Journal of Economics and Business UBS Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ketenagakerjaan El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Journal of Social Research Jurnal Ekonomi Trisakti PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Media Riset Akuntansi Auditing & Informasi Media Ekonomi Media Bina Ilmiah Jurnal Pendidikan Indonesia (Japendi) Dharma Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Dirkantara Indonesia IIJSE International Journal of Community Service Implementation International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Green Inflation: International Journal of Management And Strategic Business Leadership
Eleonora Sofilda
Universitas Trisakti
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
Economic Structure, Administrative Capacity, and Public Trust in Tax Performance: A Service-Centered Systematic Review across Income Groups, 2015–2025 Haptari, Vissia Dewi; Sriyanto, Agus; Hamzah, Muhammad Zilal; Sofilda, Eleonora
Jurnal Manajemen Pelayanan Publik Vol 10, No 1 (2026): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v10i1.66422

Abstract

Cross-country variation in tax-to-GDP ratios reflects differences in economic structure, administrative capacity, and public trust under diverse institutional settings. This study provides a PRISMA-guided systematic review (2015–2025) to explain the determinants of tax performance across income groups. We identify 150 eligible studies and compile a core set of 90 for comparative synthesis, applying quality weights based on research design and methodological transparency. Higher-quality evidence links higher income per capita and stronger governance to higher tax ratios, while inflation and poorly managed resource rents weaken non-resource tax effort; digital tax administration (e-filing, e-invoicing, and risk-based analytics) is generally associated with higher compliance, but effects depend on baseline capacity, service design, and bureaucratic integrity. The review advances a service-centered framework integrating fiscal-contract and institutional-capacity perspectives into a “service–trust–revenue” loop and a “tax-capacity ladder”, with policy implications on reform sequencing: strengthening governance, modernizing administration, and progressively broadening the tax base through transparent communication and risk-based digital enforcement.
The Influence of Transformational Leadership, Digital Technology and Knowledge Sharing on Corporate Sustainability Performance Mediated by Organizational Innovation Performance Rahma, Wanda; Berliyanti, Dita Oki; Sofilda, Eleonora; Santosa, Budi
Journal of Economics and Business UBS Vol. 15 No. 1 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/9yw4yy28

Abstract

This study aims to examine the relationship between Transformational Leadership, Digital Technology, and Knowledge Sharing on Corporate Sustainability Performance mediated by Organizational Innovation Performance. The research data was taken from two energy companies, namely PT Adaro Energy Indonesia Tbk (Adaro) and PT Medco Energi Internasional Tbk (Medco). Sampling used Google Form in distributing the questionnaire. This study uses a quantitative approach through sampling with Purposive Sampling, the data analysis method used Structural Equation Model (SEM) using SmartPLS. The results of this study indicate that Transformational Leadership has proven to have no positive effect on Corporate Sustainability Performance. Digital Technology has proven to have a positive effect on Corporate Sustainability Performance. Knowledge Sharing has not proven to have a positive effect on Corporate Sustainability Performance. Transformational Leadership has proven to have a positive effect on Organizational Innovation Performance. Digital Technology has proven to have no positive effect on Organizational Innovation Performance. Knowledge Sharing has proven to have a positive effect on Organizational Innovation Performance. Organizational Innovation Performance has proven to have a positive effect on Corporate Sustainability Performance. Organizational Innovation Performance has been shown to mediate the effect of Transformational Leadership on Corporate Sustainability Performance. Organizational Innovation Performance has not been shown to mediate the effect of Digital Technology on Corporate Sustainability Performance. Organizational Innovation Performance has been shown to mediate the effect of Knowledge Sharing on Corporate Sustainability Performance. The implication of Management should strengthen transformational leadership, strategically integrate digital technology, create effective knowledge-sharing systems, and promote sustainable innovation through incentives and regular performance measurement.
Co-Authors Abd Rahman, Nur Hayati Agus Sriyanto Agus Sriyanto Agus Susanto, Eko Agustina Suparyati, Agustina Ahmad Ahmad Airin Devanty Ajeng Entaresmen Ari Mulianta Ginting, Ari Mulianta Artanto, Rico Juni Astuti, Camelia Puji Banjarnahor, Erliana Berliyanti, Dita Oki Budi Santosa Budi Santosa Claudia Scholastika Elisabeth Meke Dewi, Nur Diana Dida Nurhaida Dilawatil Hikmah Dimyati Dimyati Dini Hariyanti Dini Hariyanti Diyono Bambang Ledoh, Diyono Bambang Eferedo, Eferedo Eko Agus Susanto Endang Sri Apriani Fadlillah, Faqri Gayuh Setyo Laras Hangga Filardikh Bachtiar Heni Pujiastuti Herawan, Bonny Famedian Hesti Ekawati Hikmawaty Hikmawaty Ibrahim, Rizka Zamzani Indah Anggoro Putri Iskandar, Adriyansya Islami, Wardah Kamila Ramadhani Khoirunnisa, Muthiah Kusnianti, Sri Libri Kusuma Ratih Lidia Wahyuni Luci Irawati Maryani , Mudakir Mudakir Muhammad Zilal Hamzah Muhammad Zilal Hamzah Muhammad Zilal Hamzah Muhammad Zilal Hamzah Muhammad Zilal Hamzah Muhammad Zilal Hamzah Muhammad Zilal Hamzah, Muhammad Zilal Munawar, Muhammad Agil Muthiah Khoirunnisa Naila Nasywa Istiqomah Nurhayati Nurhayati Nurhayati Nurhayati Nurul huda pratiwi, Wigati Putri, Indah Anggoro Rafiq, Yasmine Sagita Rahma, Wanda Ramadhani Hamzah Ridhona Fultanegara Santosa , Budi Shafrani Dizar Sri Murwani Sri Yani Kusumastuti Suci Romadhona Sumiyarti Sumiyarti, Sumiyarti Susanto, Eko Agus Syafri, Riza Aditya Tambunan, Imran Gunawan VICTOR SIAGIAN Vissia Dewi Haptari, Vissia Dewi Wahyuni, Lidia Wibowo, Titis Ari Yustinus Oswin Mamo Zilal Hamzah