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INDONESIA
International Journal of Business, Economics, and Social Development
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, Economics and Social Development. However, since Business, Economics and Social Development are primarily an applied science, it is a major objective of the journal to attract and publish accounts of good, practical case studies. Consequently, papers illustrating applications of Business, Economics and Social Development to real problems are especially welcome. GENERAL BUSINESS AND MANAGEMENT e-Business International Business Business Strategy Marketing Supply Chain Management Organization Studies Entrepreneurship and Business Development Enterprise Innovation Human Resource Management Business Ethics Business Economics Business Communication Business Finance International Business and Marketing Organizational Development and Challenges Leadership and Corporate Governance Tourism Operations Management Human Resources Economics Regional Economics Industrial Economics Financial Economics Labor Economics Law and Economics Regulatory Economics Economic Growth and Development Policy Technological Change, Innovation Research and Development Economic Systems GENERAL ECONOMICS Economic Methodology Schools of Economics Production and Organizations Market Structure and Pricing Welfare Economics Public Finance & Public Choice Prices, Business Fluctuations Economic Policy International Finance International Economics Institutional & Corporate Finance Accounting Insurance and Risk Management Monetary Banking Marketing Management Issues Innovation and Change Management Banking and Finance Natural Resource Economics Microeconomics Economics in Development and Sustainability Issues Comparative Economic Systems Stock Exchange Business Economics Capital Market Macroeconomics Economics Theory and Policy Issues Energy Economics and Policy Monetary Economics Public Economics Other areas of Economics COMMUNITY DEVELOPMENT Social Work Health and Sport Sciences Human Development Quality of Life Psychology Communication Public Administration Leadership Style Sociology Anthropology Religious Studies Civilizations Social Innovation Other areas of Social Studies and Art & Humanities Political Science Public Policy Political Psychology Protection of Children and Women Political Party System Education Social Sciences Education Science Education Pre-School Education Measurement and Evaluation Talent Development Education Management Education technology Street Children Education Ethnoscience and many more
Articles 202 Documents
Effect of Work Motivation, Work Discipline, and Compensation on Employee Performance at PT Super Unggas Jaya Unit Rpa Kuningan, Poultry Processing Company Santosa, Wildan Adhi; Herlambang, Mohamad Rhenaldi; Maryam, Siti
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1007

Abstract

Analyzing affects of compensation, work motivation, and work discipline on employee performance at PT Super Unggas Jaya Kuningan RPA Unit is the goal of this study. 151 respondents were selected through purposive sampling, and data were gathered using a quantitative approach and an associative method. Applying Partial Least Squares Structural Equation Modeling (PLS-SEM) method and SmartPLS 3.0 software, data analysis was carried out. While compensation had no discernible impact on employee performance, results demonstrated work motivation and discipline had a positive and significant impact. According to R2 value of 0.571, 57.1% of variation in employee performance is able to be clarified by three variables taken together.The f² test revealed that work motivation exerts a strong influence (f² = 0.516), work discipline exerts a moderate influence (f² = 0.196), and compensation exerts a very small influence (f² = 0.033). This study recommends that companies prioritize strengthening work motivation and work discipline in human resource management strategies. Meanwhile, the role of compensation needs to be studied further to understand its influence more deeply on employee performance.
Fostering Motor Vehicle Tax Compliance Through Tax Determinant: with Tax Awareness as a Mediating Variable Savira, Agnes Dea; Azis, Hellen Nadya Putri; Komara, Acep; Syifaudin, Ahmad
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1060

Abstract

This study aims to examine the determinants that influence motor vehicle tax compliance in Cirebon and nearby areas, with tax awareness as a mediating variable. This study analyse the influence of tax information dissemination, tax knowledge requirement, and tax sanction on taxpayer compliance. Quantitative methods were used to gather primary data from 405 respondents through questionnaires. The collected data were analyse using the PLS-SEM technique to investigate the relationship between variables, including the impact of mediation. The results showed that tax information dissemination, tax knowledge requirement, and tax sanction have a significant influence on motor vehicle tax compliance. This study provides practical implications for regional tax authorities, emphasizing the importance of continuous education and socialization, as well as improvements in tax sanction regulations aligned with Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments. This study contributes to the literature by including tax awareness as a mediating construct in the tax compliance model and considering recent policy developments, such as the additional tax levied (Opsen) on motor vehicles. Future research is recommended to expand geographic regions coverage and explore the impact of perceived fairness and overall impact on tax compliance.