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All Journal Dinasti International Journal of Management Science Journal of Accounting and Finance Management (JAFM) Journal of Governance Risk Management Compliance and Sustainability
Haryanto, Pandu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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An Analysis of The Effect of Online Banking on Bank Performance in Indonesia Mahardini, Swesti; Kurnia, Santi; Maura, Yusuf; Haryanto, Pandu; Barus, Yohn Piter
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.881 KB) | DOI: 10.31098/jgrcs.v2i1.904

Abstract

Technology has become a necessity, including in financial institutions which are the backbone of economy, it can help to improve service delivery, simplify investigations, improve banking performance, and save transaction time.  It is expected that the bank can expand its services not only limited to receiving and sending cash. As a result, it is very important to assess the performance of banks as they are in a critical position of the globalization period. The study aims to analyze the effects of internet banking, mobile banking, and automated teller machines on bank performance as measured by asset returns, from commercially listed banks in Indonesia. The study uses quantitative methods and panel data analysis. The study used secondary data in the form of company annual reports. The samples used purposive sampling methods from the banking industry that met the criteria and were listed on the Indonesia Stock Exchange. Data analysis uses multiple regression methods. The tool used is Eviews 10 statistics program. The results showed internet banking had a significant negative effect, mobile banking and ATM have a significant positive effect on bank performance. Overall internet banking, mobile banking, and ATM simultaneously have a significant effect on banking performance. The study limits 36 samples of commercial banks registered in 2016-2020 and there are 3 independent variables and 1 dependent variable in analyzing bank performance. The study explains that not all banks implement a comprehensive internet banking in alternate of mobile banking.
The Influence of Voluntary Disclosure Program (VDP), Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Jakarta Kalideres Syahrial, Irzan; Haryanto, Pandu; Handari, Henni; Hidayat, Malik; Aditya, Marcellinus
Dinasti International Journal of Management Science Vol. 6 No. 5 (2025): Dinasti International Journal of Management Science (May - June 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i5.4683

Abstract

Tax revenue is the primary source of income for Indonesia, supporting national development. However, taxpayer compliance remains a significant challenge. The Voluntary Disclosure Program (VDP), tax penalties, and tax socialization are expected to improve taxpayer compliance. This study aims to analyze the effect of VDP, tax penalties, and tax socialization on individual taxpayer compliance at the Jakarta Kalideres Tax Office (KPP Pratama Jakarta Kalideres). This research uses a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 30 individual taxpayers registered at the Jakarta Kalideres Tax Office. Multiple linear regression analysis was performed using SPSS software. The results show that VDP significantly and positively impacts taxpayer compliance, with a regression coefficient of 0.45 (p<0.05). Tax socialization also has a significant positive effect, with a coefficient of 0.38 (p<0.05). However, tax penalties have a positive but not significant effect, with a coefficient of 0.12 (p>0.05). Collectively, the three independent variables explain 65% of the variation in taxpayer compliance (Adjusted R²=0.65). VDP and tax socialization effectively improve taxpayer compliance, while the effectiveness of tax penalties requires further evaluation.
Analisis Variabel Yang Mempengaruhi Kepatuhan Wajib Pajak di Tanjung Priok Jakarta Utara Haryanto, Pandu; F Bilkis, Divi; Syahrial, Irzan; Arifin, Zainal; Handari, Henni; Hidayat, Malik; Iman Nugroho, M.
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2963

Abstract

Penelitian ini bertujuan menguji variabel-variabel yang berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Tanjung Priok Jakarta Utara. Metode yang terapkan pada penelitian ini adalah metode kuantitatif dan analisis deskriptif. Populasi yang digunakan pada penelitian ini yaitu para wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Tanjung Priok. Teknik pengambilan sampel dalam penelitian adalah Insidental Sampling dan dibisa 100 orang responden. Data dikumpulkan dari jawaban kuesioner yang disebar kepada responden. Metode analisis data dengan uji Model Persamaan Struktural (Structural Equation Modeling) menggunakan aplikasi Smart Partial Least Square. Temuan penelitian diperoleh bahwa; kesadaran wajib pajak Orang pribadi memiliki pengaruh negatif kepada kepatuhan wajib pajak, pemahaman wajib pajak memiliki pengaruh positif kepada kepatuhan wajib pajak, dan sanksi pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak. Implikasi dari temuan ini yaitu pentingnya peningkatan kualitas literasi pajak dan penegakan sanksi pajak secara konsisten guna mendorong perilaku patuh di kalangan wajib pajak orang pribadi.
Co-Authors Aditya, Marcellinus Barus, Yohn Piter F Bilkis, Divi Handari, Henni Hidayat, Malik Iman Nugroho, M. Kurnia, Santi Mahardini, Swesti Maura, Yusuf Syahrial, Irzan Zainal Arifin