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All Journal JURNAL LENTERA BISNIS Journal of Indonesian Scholars for Social Research JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal Development Manecos PATRIOT
Roberth Kurniawan Ruslak Hammar
Universitas Caritas Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : journal development manecos

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Organizational Communication and Employee Performance in Service Companies in West Papua Nelson Mansoara; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738226

Abstract

Organizational communication has increasingly been recognized as a strategic organizational capability that supports employee effectiveness and organizational performance, particularly within service-oriented industries. However, empirical evidence examining this relationship in geographically dispersed and culturally diverse regions remains limited. This study investigates the effect of organizational communication on employee performance in service companies located in Manokwari, West Papua, Indonesia. A quantitative research design was employed, and data were collected through structured questionnaires administered to 100 employees working in banking, telecommunications, hospitality, transportation, retail, and public service organizations. Respondents were selected using purposive sampling based on predefined eligibility criteria. The measurement instruments were adapted from established organizational communication and human resource management literature and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results demonstrate that organizational communication exerts a positive and significant effect on employee performance (β = 0.756, t = 13.842, p < 0.001). The model explains 57.1% of the variance in employee performance (R² = 0.571), indicating that communication represents a substantial organizational determinant of performance outcomes. The findings suggest that communication characterized by clarity, openness, information accuracy, effective coordination, and constructive feedback enhances employees’ ability to perform their duties efficiently and collaboratively. Beyond confirming existing organizational communication theory, this study contributes to management literature by demonstrating the strategic importance of communication within service organizations operating in a geographically dispersed, culturally diverse, and infrastructure-constrained environment. The findings further imply that managers should prioritize the development of transparent, participative, and responsive communication systems to strengthen employee performance and organizational effectiveness.
Core Tax Administration System and Taxpayer Compliance in the Digital Era Mariana Saloso; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738850

Abstract

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.
Core Tax Administration System and Taxpayer Compliance in the Digital Era Mariana Salosso; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.
Organizational Communication and Employee Performance in Service Companies in West Papua Nelson Mansoara; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organizational communication has increasingly been recognized as a strategic organizational capability that supports employee effectiveness and organizational performance, particularly within service-oriented industries. However, empirical evidence examining this relationship in geographically dispersed and culturally diverse regions remains limited. This study investigates the effect of organizational communication on employee performance in service companies located in Manokwari, West Papua, Indonesia. A quantitative research design was employed, and data were collected through structured questionnaires administered to 100 employees working in banking, telecommunications, hospitality, transportation, retail, and public service organizations. Respondents were selected using purposive sampling based on predefined eligibility criteria. The measurement instruments were adapted from established organizational communication and human resource management literature and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results demonstrate that organizational communication exerts a positive and significant effect on employee performance (β = 0.756, t = 13.842, p < 0.001). The model explains 57.1% of the variance in employee performance (R² = 0.571), indicating that communication represents a substantial organizational determinant of performance outcomes. The findings suggest that communication characterized by clarity, openness, information accuracy, effective coordination, and constructive feedback enhances employees’ ability to perform their duties efficiently and collaboratively. Beyond confirming existing organizational communication theory, this study contributes to management literature by demonstrating the strategic importance of communication within service organizations operating in a geographically dispersed, culturally diverse, and infrastructure-constrained environment. The findings further imply that managers should prioritize the development of transparent, participative, and responsive communication systems to strengthen employee performance and organizational effectiveness.
Co-Authors Agustinus Luturmas Bernardus Horokubun Donna Anivera Kareni Imanuel Inriyanto Ruslak Hammar Imelda Ahoren Lucia Rahaded, Alwijaya, Febianus Heatubun, Marchella C. T. Makabori Ang Mariana Saloso Mariana Salosso Nelson Mansoara Nikolina Balia Odilo D.s Fautngilyanan Since Damaryanan Siria Silubun