Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business
Panggah Tri Wicaksono
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Levers of Control and Managerial Performance: The Importance of Belief Systems Ancella Anitawati Hermawan; Emil Bachtiar; Panggah Tri Wicaksono; Nia Pramita Sari
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.62612

Abstract

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Panggah Tri Wicaksono; Christine Tjen; Vitria Indriani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art4

Abstract

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.
Co-Authors Ancella Anitawati Hermawan Christine Tjen Emil Bachtiar Nia Pramita Sari Vitria Indriani