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Analisis Efektivitas Penerapan Sistem E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di KP2KP Bondowoso Fadilah Fahmil Tri Saputra; Rendy Mirwan Aspirandi; Riyanto Setiawan
Jurnal Multidisiplin West Science Vol 3 No 04 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i04.1101

Abstract

Pemerintah Indonesia mau mengoptimalkan pemasukan pajak dengan metode lebih memudahkan dalam perihal pembayaran sampai pelaporan pajak dengan meluncurkan sistem e-filing yang memaksimalkan bayaran serta prosesnya tidak rumit sehingga WP nantinya bakal terbantu. Tujuan dalam riset ini merupakan buat mengenali Pengaruh pelaksanaan sistem e-filing terhadap Kepatuhan Wajib Pajak di KP2KP Bondowoso. Hasil riset ini menampilkan kalau pelaksanaan sistem e- filing di KP2KP Bondowoso telah efisien terhadap kenaikan kepatuhan Wajib Pajak, nampak dalam meningkatnya SPT yang dilaporkan serta Wajib Pajak yang terdaftar wajib SPT di KP2KP Bondowoso. Wajib Pajak di Bondowoso merasa sangat terbantu dengan terdapatnya pelaporan sistem e-filing sebab lebih gampang, instan, serta efektif. Namun masih ada hambatan semacam sistem yang terkadang error serta banyak WP yang awam hendak terdapatnya teknologi sehingga hadapi kesusahan dalam pemakaian sistem e-filing.
The Effect Of Information Flow, Information Adequacy And Interaction Supportiveness On Organizational Commitment With Job Engagement As An Intervening Fikri Budi Berliawan; Nursaid Nursaid; Riyanto Setiawan; Budi Santoso
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8663

Abstract

This study aims to explore how information flow, information adequacy, interaction supportiveness, and job engagement impact organizational commitment. A descriptive and verificative approach was employed to examine the relationship between information flow, information adequacy, and interaction supportiveness on organizational commitment, with job engagement as the intervening variable. Data were collected through questionnaires, observations, and literature reviews involving a sample of 250 employees selected using accidental sampling. Hypothesis testing was conducted using path analysis with the assistance of SmartPLS software. The results show that information adequacy and job engagement have a direct influence on organizational commitment among Generation Y employees in the Surabaya–Sidoarjo area, while information flow and interaction supportiveness do not have a direct effect. However, the three variables (information flow, information adequacy, and interaction supportiveness) were found to significantly affect job engagement. Furthermore, job engagement was proven to mediate the effect of information flow, information adequacy, and interaction supportiveness on organizational commitment.
The Intervening Role of Village Financial Management on the Effect of Human Resources Competence and Village Government SOTK on the Success Level of Community Development and Empowerment Programs Saiful Bahri; Nursaid Nursaid; Diyah Probowulan; Riyanto Setiawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8839

Abstract

The purpose of this study is to determine the role of village financial management interventions on the influence of HR competencies and SOTK Pemdes on the success level of development programs and community empowerment throughout Asembagus District, Situbondo (East Java). This study applies a quantitative descriptive approach with a population of villages in Asembagus District. The sample was determined by purposive sampling technique. Data collection uses primary data from questionnaire data collection with village officials as respondents. Data analyzed used SEM-PLS with SmartPLS software. The results shown that HR competencies affects the success level of development programs, but does not affect the success level of community empowerment programs. The role of SOTK Pemdes affects the success level of development programs and the success level of community empowerment programs. The role of HR competencies and SOTK Pemdes affects village financial management. Village financial management affects the success level of development programs and community empowerment programs.