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All Journal Acman: Accounting and Management Journal Majalah Bisnis & IPTEK Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
S Mia Lasmaya
STIE Pasundan, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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PENGARUH SISTEM INFORMASI SDM, KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN S Mia Lasmaya
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 10 No 1 (2016): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.586 KB)

Abstract

This study was conducted to determine the effect of human resource information systems, competency and discipline on employee performance. The object of research is one of the hotels in the city of Bandung. Population used were all employees of the hotel. Quantitative research methods using Path Analysis. The results showed that there is significant influence of HR Information Systems, competence and Discipline Work on employee performance either partially or simultaneously. The survey results revealed that the simultaneous Effect of HR information systems, Competence, Work Discipline against employee performance in the category of very significantly by 82.5%. These results indicate that the effect of these three variables including very significant category while the remaining 17.5% is a variable that is not research as compensation, organizational culture, communication work. Keywords: human resource information systems; competence; labor discipline; employee performance.
Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi Neni Nur Fitriani; S Mia Lasmaya; Iwan Sidharta
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (35.858 KB)

Abstract

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.
Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan) Sandra Septelia; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.831 KB) | DOI: 10.55208/aj.v1i2.18

Abstract

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.
Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 : Studi pada salah satu KPP di Kota Bandung Vega Yulistiani; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.28

Abstract

This study aims to determine whether tax incentives affect MSME taxpayer compliance during the covid-19 pandemic and how much influence tax incentives have on MSME taxpayer compliance during the COVID-19 pandemic. This study uses quantitative research methods with a descriptive verification approach. The sample in this study is as many as 44 MSME taxpayers registered in one of the KPP cities of Bandung. Data collection techniques using a questionnaire that has tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the coefficient of determination to determine the amount of contribution given by tax incentives to MSME taxpayer compliance by 67%. Furthermore, the results of hypothesis testing can see that the t-count value is 9.259, and the t-table value is 2.018. hypothesis-testing means that the t-count value is greater than the t-table (9.259>2.018). Thus the result is that H0 is rejected and H1 is accepted. Therefore, tax incentives have a positive and significant effect on MSME taxpayer compliance during the COVID-19 pandemic.
PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN S Mia Lasmaya
Majalah Bisnis & IPTEK Vol 12 No 2 (2019): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

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Abstract

Modernization of tax administration as one of the improvement for the administration performance, conducted in personally, team, or group to get the efficiency, economic, and the suitable improvement. This research aimed to know about the effects of modernization of tax administration of the obedience of the people in Tax Service Office Pratama Bandung Cibeunying. The method of this research employs the Verifikative descriptive. The result of the research show that the analysis of product moment is 0,802, which mean consisting the relation between modernization of tax administration and the people. The result of the coefficient of determination analysis shows the number 65%, which mean the modernization of tax administration influenced 65% towards the people. Moreover, the 35% is the other effects of beyond the variable which are not talked in this research. Keywords: modernization of tax administration, the obedience of the people
PENGARUH E-FILING TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN: (STUDI KASUS PADA SALAH SATU KPP DI KOTA BANDUNG) Risna Rahmawati; S Mia Lasmaya; Robbi Saepul Rahman; Vicky Achmad Zulfikar
Majalah Bisnis & IPTEK Vol 15 No 2 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v15i2.267

Abstract

This study aimed to determine the effect of e-Filing on Corporate Taxpayer income tax receipts at one KPP in Bandung. The research method used is descriptive and verification research methods at one of the KPP in Bandung. To obtain data and information that will support this research, namely by collecting primary data and an in-depth description of the effect of e-Filing on the income tax revenue of Corporate Taxpayers. The results showed that the correlation analysis resulted in a coefficient of 0.705, which include in the strong category. The regression estimation result is 15,581; this shows the value of Corporate Taxpayer income tax revenue. If e-Filing increases by units, the acquisition of tax revenue will increase by 12.59 units. A positive sign indicates that the better the e-Filing, the higher the income tax revenue. The importance of the coefficient of determination of 0.496, which indicates that e-Filing affects the income tax revenue of Corporate Taxpayers by 49.6%, and the remaining 50.4% is the influence of other factors not examined by the author, such as compulsory compliance with Corporate Taxpayers at one of the KPP in Bandung.
Co-Authors Iwan Sidharta Maulana Yusup Maulana Yusup, Maulana Neni Nur Fitriani Rahman, Robbi Saepul Risna Rahmawati Sandra Septelia Vega Yulistiani Zulfikar, Vicky Achmad