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The Effect Of Digital System Implementation On Taxpayer Compliance With Digital Culture As A Moderating Variable Rika Lidyah; Wati Rosmawati; Yeni Indraningtyas; Endang; Nuraini
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 3 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1441

Abstract

In an effort to increase state revenue and administrative efficiency, many global tax authorities, including Indonesia, have invested significant resources in implementing Digital Tax Systems (e.g., e-filing, e-billing, e-invoice, and core tax systems). The implementation of these systems aims to simplify the reporting process, reduce compliance costs, and minimize human interactions that are prone to corruption, thereby ultimately improving Taxpayer Compliance. However, the effectiveness of these digital systems is not universal and is predicted to depend heavily on the user's context. This study aims to examine the role of taxpayer Digital Culture, defined as a combination of digital literacy, trust in technology, and acceptance of process automation, as a moderating variable in the relationship between Digital System Implementation and Taxpayer Compliance. Using a quantitative approach with a hierarchical regression model (Moderated Regression Analysis) or PLS-SEM, this study tests the hypothesis that the positive impact of digital system implementation on compliance will be significantly more substantial among taxpayers with a high Digital Culture and, conversely, weaker among those with a low Digital Culture. These findings are expected to provide strategic implications for the Directorate General of Taxes (DGT) in designing targeted education and outreach programs to ensure that technology implementation reaches its maximum potential in driving compliance.
Building Organizational Performance through Strategic Visionary Leadership and Total Quality Management: An Organizational Excellence Framework Satria Avianda Nurcaho; Pipit Sundari; Yeni Indraningtyas; Teguh Harso Widagdo; Ahmad Ali
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.242

Abstract

Organizational performance has become a critical determinant of sustainable competitiveness in the Islamic banking industry amid rapid digital transformation, increasing customer expectations, and evolving regulatory demands. Although Strategic Visionary Leadership (SVL) and Total Quality Management (TQM) have been widely recognized as important organizational capabilities, empirical evidence integrating both constructs within an organizational excellence framework remains limited, particularly in Islamic banking. This study aims to examine the effects of Strategic Visionary Leadership and Total Quality Management on Organizational Performance and to develop an Organizational Excellence Framework for PT Bank Syariah Indonesia (BSI) Regional Central Java. Grounded in the Resource-Based View (RBV) and Dynamic Capability Theory, this research proposes that visionary leadership provides strategic direction, inspires innovation, and enhances organizational adaptability, while Total Quality Management strengthens operational effectiveness through continuous improvement, customer focus, employee involvement, and process excellence. A quantitative explanatory research design was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through structured questionnaires distributed to managers and employees of PT Bank Syariah Indonesia Regional Central Java using purposive sampling. Organizational Performance was measured through financial and non-financial indicators, including operational efficiency, service quality, customer satisfaction, employee productivity, innovation capability, and organizational sustainability. The proposed model examines the direct effects of Strategic Visionary Leadership and Total Quality Management on Organizational Performance and their complementary contribution to organizational excellence. The findings are expected to demonstrate that Strategic Visionary Leadership positively influences Organizational Performance while simultaneously strengthening the implementation of Total Quality Management. Furthermore, Total Quality Management is expected to significantly enhance Organizational Performance by improving service quality, operational efficiency, and organizational learning. The integration of these two strategic capabilities provides a comprehensive Organizational Excellence Framework capable of generating sustainable competitive advantage in Islamic banking. This study contributes to the literature by extending the understanding of the relationship between leadership and quality management within an integrated strategic framework. Practically, the findings offer valuable insights for executives of Islamic banks in designing leadership development initiatives and implementing quality management practices that support long-term organizational excellence, resilience, and superior organizational performance in an increasingly competitive financial environment.