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All Journal JURNAL LENTERA BISNIS Journal La Bisecoman 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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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

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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

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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.
Customer Satisfaction in the Cosmetics Retail Industry: The Roles of Service Quality and Price Perception: JEL Classification: M31; D12; D40; L66; L81 Yopelina Dowansiba; Roberth Kurniawan Ruslak Hammar; Lucia K Rahaded
Journal La Bisecoman Vol. 7 No. 4 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

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This study aims to examine the effects of Service Quality and Price Perception on Customer Satisfaction among customers of Rain Cosmetics Manokwari. The research employed a quantitative approach involving 79 customers selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with the assistance of Statistical Package for the Social Sciences software. Prior to hypothesis testing, the research instrument was evaluated through validity and reliability tests, while the regression model was assessed using classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The findings indicate that all measurement items are valid and reliable, and the regression model satisfies the required statistical assumptions. The results reveal that Service Quality has a positive and significant effect on Customer Satisfaction. Price Perception also exerts a positive and significant effect on Customer Satisfaction and emerges as the most influential variable affecting customer satisfaction. Simultaneously, Service Quality and Price Perception significantly influence Customer Satisfaction and explain a substantial proportion of customer satisfaction variations. The findings suggest that customer satisfaction in the cosmetics retail industry is influenced by both positive service experiences and favorable perceptions regarding price fairness and value. The study concludes that improving service performance and maintaining appropriate pricing strategies are essential for enhancing customer satisfaction and strengthening competitiveness in the cosmetics retail sector.
Co-Authors Agustinus Luturmas Bernardus Horokubun Donna Anivera Kareni Imanuel Inriyanto Ruslak Hammar Imelda Ahoren Lucia K Rahaded 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 Yopelina Dowansiba