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Artificial Intelligence in Efficient and Effective Tax Audit Alam, Ryan Saputra; Umran, Fankar; Saleh, Hendra Noor
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.536

Abstract

Tax ratio to Gross Domestic Product (GDP) in Indonesia in the last 5 (five) years is still below 11%. In fact, the standards of the United Nations, International Monetary Fund, World Bank and the Organization for Economic Co-operation and Development in 2015 have agreed that the tax ratio to achieve the Sustainable Development Goals should be at least 15%. Based on the conceptual review, this study produces 2 (two) conclusions. First, the implementation of tax audits has not made a significant contribution to increasing the tax ratio in Indonesia. Tax audits that contribute to improving tax compliance and increasing the tax ratio should be supported by technology that can increase the effectiveness and efficiency of the tax audit itself. Second, Tax Auditors and AIs should collaborate in handling routine tax audit tasks. It is recommended that the DGT seek to increase its tax auditors' interest in AI technology in improving audit evidence collection and that tax auditors should be able to rely on the use of intelligent software in improving the quality of the audit process..
Factors Affecting the Intention to Buy Electric Vehicles Through the Integration of Technology Acceptance Model and Prior Experience Saleh, Hendra Noor; Maupa, Haris; Cokki, Cokki; Sadat, Andi Muhammad
Journal of Applied Data Sciences Vol 6, No 2: MAY 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i2.730

Abstract

To enhance the adoption of electric vehicles (EVs), governments have implemented regulatory policies, such as providing incentives. However, this approach is temporary and relies on the active involvement of manufacturers to better understand the driving factors behind EV adoption. While previous studies, largely based on behavioral theory, emphasize psychological and environmental factors, individual subjective factors also play a crucial role. This study introduces a novel approach by integrating variables from the Technology Acceptance Model (TAM)—perceived usefulness and perceived ease of use—with consumer experience variables, namely technology discomfort and customer experience. The goal is to improve TAM's explanatory power regarding the intention to buy EVs from the consumer perspective. The research targeted residents of Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) aged 17 and older, all of whom had prior experience with Battery Electric Vehicles (BEVs). Data was collected from 330 respondents through an online survey. Structural Equation Modeling (SEM) with AMOS was used for the analysis. The results indicated that perceived usefulness, perceived ease of use, and customer experience significantly influenced intention to buy, while perceived usefulness did not significantly affect customer experience. Customer experience mediated the relationship between perceived ease of use and intention to buy, but did not mediate the effect of perceived usefulness. Additionally, technology discomfort negatively impacted perceived usefulness and ease of use, although it did not significantly affect customer experience. These findings suggest that while government incentives remain important, a market-driven approach that focuses on improving consumer perceptions and experiences is critical for accelerating EV adoption.
EXAMINING THE FACTORS INFLUENCING THE INTENTION TO BUY AN ELECTRIC VEHICLE Saleh, Hendra Noor; Maupa, Haris; Sadat, Andi Muhammad
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3574-3585

Abstract

Even though electric vehicles have been introduced for a long time, demand for electric vehicles still needs to be improved. Therefore, research on consumer adoption of electric vehicles needs to be carried out to fill the existing research gaps. This research examines the relationship between Perceived usefulness, Perceived ease of use, and Customers' experience on Intention to buy an electric vehicle. A total of 269 respondents who live in DKI Jakarta were collected through an online survey using a purposive sampling technique. Data processing was carried out using a PLS-SEM approach using Smart PLS3 software. The results show that all of the five proposed hypotheses are significant. This means that Perceived usefulness, Perceived ease of use, and Customers' experience are essential variables that can significantly influence customers' Intention to buy an electric vehicle. This research contributes to providing information for companies and regulators regarding understanding consumer behavior in purchasing electric vehicles.
Leveraging Human Capital for Remote Work: A Case Study of the Cooler and Freezer Repair Industry in Malaysia Riwayadi, Eko; Umran, Fankar M; Monoarfa, Maya; Saleh, Hendra Noor; Tahjoo, Anastasia
Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i1.8390

Abstract

This case study analysis examines the impact of human capital on the performance, productivity, and competitive advantage of an organization operating in the cooler and freezer repair and maintenance industry. The analysis reveals key findings related to field service operations, customer satisfaction, service quality, and workforce management. The study identifies challenges and opportunities, including skill gaps and training needs, workforce capacity and availability, retention and talent management, and effective communication and collaboration. Based on these findings, actionable recommendations provided to address the identified challenges and leverage opportunities. The recommendations emphasize the importance of continuous training, knowledge transfer, recruitment strategies, employee retention initiatives, improved communication channels, and enhanced collaboration. These recommendations aim to optimize the organization's field service operations, improve service quality, and enhance customer satisfaction. The case study highlights the critical role of human capital in organizational success.