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Determinant Aspects of Students to Become Entrepreneurs During the Second Wave of Covid-19 Sidharta, Iwan; Riadi, Farid; Rahman, Robbi Saepul; Ramadhani, Gita Indah; Hidayahtullah, Annaba Raffal
Jurnal Ilmiah Peuradeun Vol. 11 No. 3 (2023): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v11i3.900

Abstract

Studying successful entrepreneurs is an exciting focus for policymakers, professionals, and academics. It presents different research results so that researchers fill the gap by using student respondents to examine the essential aspects that can drive the desire to become entrepreneurs. The researcher used a cross-sectional approach with student respondents who had attended entrepreneurship courses to discover this aspect. The number of respondents who filled out a structured questionnaire using the Google form was 129 students—the data analysis technique used the Partial Least Square structural equation model. The study results showed that 9 (nine) essential aspects could increase students' desire to become entrepreneurs. This research only used student respondents to examine essential aspects that could encourage the desire to become entrepreneurs. The cross-sectional approach was also tested simultaneously during the second wave of Covid-19. The research results have implications for developing essential aspects for students to become entrepreneurs.
Improved compliance of individual taxpayers through tax audit (Study at one of the Primary Service Offices in Bandung) Hasanah, Ai; Najwa, Haritsatun; Nurpadhilah, Siti; Ramadhani, Gita Indah; Putriyani, Risna Amel; Sidharta, Iwan
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1458

Abstract

Purpose: This study aims to determine the increase in individual taxpayer compliance through tax audits. Research methodology: The researcher used a cross-sectional survey approach to determine the effect of tax audits on increasing individual taxpayer compliance, so the researchers surveyed tax examiners at one of the primary service offices in Bandung. The questionnaire was deployed in a structured manner and provided to 40 employees closely related to their duties as tax auditors. To test the effect of research variables, the researchers used simple regression analysis techniques to determine the magnitude of the effect of tax audits on individual taxpayer compliance. Results: The results of the study show that there is an effect of tax audits on taxpayer compliance. The results of the study indicate that the implementation of tax audits will be able to increase taxpayer compliance. Limitations: This study only examines the perception of employees who conduct tax audits. In addition, it only uses a small sample and only tests, individual taxpayers, so it cannot generalize the study results. Contribution: This study strengthens previous research and the theoretical basis of compliance in tax studies in Indonesia Novelty: This research complements research on taxpayer compliance that focuses on tax audits so that this research can add to the diversity of individual taxpayer compliance research.