Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Penelitian Pendidikan Indonesia
Adha, Akbari
Unknown Affiliation
Decision Sciences, Operations Research & Management Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The effect of algoritmics government, artificial intelligence, and tax service on tax compliance Adha, Akbari; Rulinawaty, Rulinawaty; Madya, Faizal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244103

Abstract

Taxes are an essential pillar of countries and nations. It contributes to the country's economic growth and support for sustainable development. Therefore, this study aims to investigate the effect of algorithmic government, artificial intelligence, and tax services on tax compliance. This research uses a quantitative approach with a survey method. The sample was 393 taxpayers. The research instrument used was a questionnaire designed on a Likert scale with five response options. The questionnaire was distributed via the WhatsApp application and email in Google Form format. Data were analyzed using regression. The results found that algorithmic government, AI, and tax services, partially and simultaneously, affect tax compliance among taxpayers. These findings provide insight into how tax compliance can be improved through algorithmic government, AI, and tax services. Therefore, researchers and practitioners can discuss the findings of this research critically and in depth before adapting and adopting them in their future work without ignoring the limitations of this research.
The effect of algoritmics government, artificial intelligence, and tax service on tax compliance Adha, Akbari; Rulinawaty, Rulinawaty; Madya, Faizal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244103

Abstract

Taxes are an essential pillar of countries and nations. It contributes to the country's economic growth and support for sustainable development. Therefore, this study aims to investigate the effect of algorithmic government, artificial intelligence, and tax services on tax compliance. This research uses a quantitative approach with a survey method. The sample was 393 taxpayers. The research instrument used was a questionnaire designed on a Likert scale with five response options. The questionnaire was distributed via the WhatsApp application and email in Google Form format. Data were analyzed using regression. The results found that algorithmic government, AI, and tax services, partially and simultaneously, affect tax compliance among taxpayers. These findings provide insight into how tax compliance can be improved through algorithmic government, AI, and tax services. Therefore, researchers and practitioners can discuss the findings of this research critically and in depth before adapting and adopting them in their future work without ignoring the limitations of this research.
PENGARUH PENGHINDARAN PAJAK, PROFITABILITAS, INVESTMENT OPPORTUNITY SET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN AFILISASI DI BURSA EFEK INDONESIA PERIODE 2016 - 2020) Adha, Akbari
Jurnal Daya Saing Vol. 8 No. 2 (2022): Kinerja SDM, Strategi UMKM, dan Dinamika Keuangan Perusahaan di Era Pemulihan E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i2.905

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penghindaran pajak, profitabilitas, investment opportunity set, ukuran perusahaan terhadap struktur modal. Mengetahui dan menganalisis pengaruh good corporate governance memoderasi pengaruh penghindaran pajak profitabilitas, investment opportunity set dan ukuran perusahaan terhadap struktur modal. Populasi dalam penelitian adalah seluruh perusahaan afiliasi yang terdaftar di bursa efek indonesia (BEI) pada tahun 2016 - 2020. Dari kritiria tersebut diatas, menunjukkan bahwa perusahaan afiliasi yang terdaftar di bei tahun 2016 - 2020, hanya terdapat 39 perusahaan yang memenuhi karakteristik penyampelan yang telah ditentukan. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder, sedangkan teknik pengumpulan data laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah structural equation modelling (SEM) pls yang dioperasikan melalui program warppls.5.0. Berdasarkan temuan penelitian terdapat pengaruh yang signifikan antara profitabilitas, investment opportunity dan ukuran perusahaan terhadap struktur modal. Good corporate governance memoderasi pengaruh profitabilitas, investment opportunity dan ukuran perusahaan terhadap struktur modal. Sedangkan tax avoidance tidak pengaruh yang signifikan terhadap struktur modal dan good corporate governance tidak memoderasi pengaruh tax avoidance terhadap struktur modal
Co-Authors Faizal Madya Lukman Samboteng & Rulinawaty Kasmad