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All Journal MIX : Jurnal Ilmiah Manajemen Innobiz: Jurnal Ilmu Manajemen, Bisnis dan Keuangan
Muhammad Yusuf
Universitas Siber Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing Muhammad Yusuf; Ahmad Hidayat Sutawidjaya; Gunawan Witjaksono; Imelda Oktaviani
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.002

Abstract

Taxes are a source of state income as much as the use of which is intended to improve the welfare of the community through the development and improvement of public facilities. Tax revenue comes from contributions generated from the community and for the community as well, this is because the results of the tax revenue are used for general financing rather than all government financing, even one of the benchmarks for the success or failure of a country's economyObjectives: This study aims to examine the factors that influence the use of e-Filing for individual taxpayers by using information technology readiness as an intervening variable.Methodology: The analysis method used a structural equation modeling (SEM) which is processed by using Smart PLS.Finding: The study's results indicate the following: Satisfaction perception has a positive impact on e-Filing adoption, whereas Perceptions of convenience, security, and confidentiality do not influence e-Filing usage. Additionally, Satisfaction perception does not affect information technology readiness, whereas Perceptions of convenience, security, and confidentiality have a positive effect on technology readiness. Furthermore, Satisfaction perception, along with security and confidentiality, positively impacts e-Filing utilization when mediated by technology information readiness. However, the perception of convenience does not affect e-Filing usage when technology readiness serves as an intermediary factor.Conclusion: Information technology readiness exerts a substantial influence on e-Filing utilization, signifying that higher information technology readiness leads to increased e-Filing adoption by taxpayers.
KINERJA PEGAWAI BERBASIS KOMPENSASI YANG DIMEDIASI OLEH PENGAWASAN Anang Martoyo; Muhammad Yusuf; Satrio Pinandito
Innobiz: Jurnal Ilmu Manajemen, Bisnis dan Keuangan Vol 1 No 1 (2024): Jurnal Ilmu Manajemen, Bisnis dan Keuangan (Innobiz) Volume 1 Number 1 Tahun 2024
Publisher : Universitas Siber Indonesia

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Abstract

The aim of the research is to determine the effect of effective monitoring mechanisms to achieve the desired performance and to determine the effect of compensation on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk Regional Office Jakarta 3. The research method used is associative research with a quantitative approach and data collection techniques through observation, using questionnaires and interviews with respondents. The data analysis used is multiple regression using IBM SPSS 21. The results of the research show that supervision has a positive effect on employee performance and compensation affects the performance of PT employees. Bank Rakyat Indonesia (Persero) Tbk. Regional Office Jakarta 3.
Co-Authors Anang Martoyo Gunawan Witjaksono Imelda Oktaviani Satrio Pinandito Sutawidjaya, Ahmad Hidayat