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All Journal Educoretax Journal of Law, Administration, and Social Science Apssai Accounting Review (ApAR)
Yusrifalda, Amalia
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality Yusrifalda, Amalia; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.105

Abstract

Research aims: This study examines the influence of intellectual capital on tax audit quality at the Directorate General of Taxes and explores the potential moderating role of information technology in the relationship between intellectual capital and tax audit quality. Design/Methodology/Approach: Focusing on public human capital (PHC), public structural capital (PSC), and public relational capital (PRC), the study employs PLS-SEM analysis on primary data obtained from 35 Tax Auditors (FPP) in the DKI Jakarta region. Research findings:  The results show that PRC has a positive effect on tax audit quality, while PHC and PSC do not have a significant impact on tax audit quality. Furthermore, no moderating effect of information technology was found on the relationship between PHC, PSC, or PRC and tax audit quality. Theoretical contribution/Originality: This study findings highlight the importance of building strong relationships to enhance tax audit quality, while human and structural capital plays no significant role in this context. Practitioner/Policy implication: The study recommends integrating technology and optimizing business processes by the Directorate General of Taxes to achieve high-quality tax audits. Additionally, the findings can enrich policymakers' insights to improve the efficiency and effectiveness of the policies implemented and foster further discussion on managing intellectual capital to achieve sustainable public sector goals in Indonesia.
Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance? Yusrifalda, Amalia; Darmawan, Davi Judha; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.769

Abstract

Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.
Exploring the chances and challenges of green sukuk in Indonesia: TOWS method analysis Yusrifalda, Amalia; Nurcahyo, Bimo
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.1202

Abstract

This study explores the opportunities and challenges of green sukuk in Indonesia through a comprehensive TOWS method analysis. By reviewing existing literature and conducting IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary), the study identifies the internal strengths and weaknesses, as well as external opportunities and threats, affecting the green sukuk market in Indonesia. The findings suggest that an aggressive SO (Strength-Opportunity) strategy is most suitable for leveraging the country's strong government support and positive market response, while capitalizing on the increasing global demand for sustainable investments. The study recommends enhancing public and investor awareness, strengthening regulatory support, fostering collaborations with global financial institutions, and providing incentives for green projects. These strategic actions are essential for maximizing the potential of green sukuk as a sustainable financing instrument, driving Indonesia's economic growth, and reinforcing its leadership in the global Islamic finance market. This research contributes to the ongoing discourse on Islamic finance and green financing, offering strategic insights and recommendations for policymakers, investors, and stakeholders to advance Indonesia's environmental and economic goals.
Co-Authors Amrie Firmansyah Darmawan, Davi Judha Nurcahyo, Bimo