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All Journal Jurnal Computech & Bisnis (e-Journal) Journal of Economics, Management, and Entrepreneurship
Haritsatun Najwa
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

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Increasing Individual Taxpayer Compliance by Taxpayer Awareness: Study at one of the KPPs in Bandung City Putri Rahayu Dwiningtyas; Iwan Sidharta; Haritsatun Najwa; Octaviane Herawati
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.94

Abstract

The objectives of this study were to ascertain and examine the level of taxpayer awareness, individual taxpayer compliance, and the impact of taxpayer awareness on individual taxpayer compliance at the Pratama Tax Office. The employed data analysis techniques encompassed descriptive analysis and verification analysis. The data collection methodology employed in this study entailed disseminating questionnaires to tax officials at a specific Pratama Tax Office in Bandung City. The sample consisted of 40 individuals who were directly involved in the subject matter under investigation. The study employed the Exhaustive Sampling (Census) technique under Nonprobability Sampling. The research findings revealed that the product-moment correlation analysis yielded a coefficient of 0.860, indicating a highly significant and robust relationship between the variables. The results of the simple linear regression analysis indicate that there is a positive relationship between Taxpayer Awareness and Individual Taxpayer Compliance. The equation derived from the analysis is Y = 8.305 + 0.834X, where Y represents the level of Individual Taxpayer Compliance, and X represents Taxpayer Awareness. The coefficient of determination, which measures the proportion of variance in Individual Taxpayer Compliance (Y) explained by Taxpayer Awareness, is 0.739. This condition indicates that Taxpayer Awareness has a significant influence of 73.9% on Individual Taxpayer Compliance. The remaining 26.1% of the variance in Individual Taxpayer Compliance is attributable to other factors not examined in this study, including tax amnesty, e-filing, tax audits, tax penalties, tax bills, and other relevant variables.
The Influence of Readiness to Use Technology and Creativity on Task Performance: Perspectives from the Fashion Creative Industry in Bandung City Iwan Sidharta; Asep Rochyadi Suherman; Haritsatun Najwa; Merry Pramashela; Riska Yuni Astuti
Jurnal Computech & Bisnis (e-journal) Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i2.226

Abstract

It cannot be denied that technology is one of the factors driving business competition. Thus, technological preparation is one of the determining factors in winning business competition. In the creative industry sector, fashion requires a high level of creativity. So, it is necessary to prepare employees to use technology that can increase creativity, which has implications for employee work; this study focuses on predicting the construct of technological readiness that impacts employee creativity and its implications for completing employee assignments in the fashion industry sector in Bandung. The 243 respondents involved with the structural equation-PLS model prediction approach showed different results where the overall construct of technological readiness can increase employee creativity and have implications for performance. The research results indicate that efforts are needed to select innovative, easy, comfortable, and safe technology. So it can speed up work productivity. The results of this research cover the gap in previous research, showing that yet to be research has examined the effect of technological readiness and creativity on increasing employee work in the fashion creative industry.
Co-Authors Asep Rochyadi Suherman Iwan Sidharta Merry Pramashela Octaviane Herawati Putri Rahayu Dwiningtyas Riska Yuni Astuti