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SELF-ASSESSMENT SYSTEM AND CORPORATE TAXPAYER COMPLIANCE (CASE STUDY AT ONE OF THE TAX OFFICE IN BANDUNG CITY) Maulana Yusup; Iwan Sidharta; Robbi Saepul Rahman; Siti Mia Lasmaya
Jurnal Computech & Bisnis (e-Journal) Vol 14, No 1 (2020): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.443 KB) | DOI: 10.55281/jcb.v14i1.222

Abstract

Previous research results indicate that there are different behaviors towards taxpayer compliance in various countries that are burdened by the prevailing culture. This research verifies the effect of the self-assessment system on corporate taxpayer compliance. Respondents who participated in this study were 34 respondents. The data analysis test used simple regression analysis with the results showing that there was a significant effect of implementing the self-assessment system on taxpayer compliance with the business. The implication of the research result recommends that excellent service efforts are provided by providing counseling and socialization regarding the procedures for implementing tax administration so that it makes it easier for taxpayers to settle their tax obligations. Keywords: Taxation System, Self-Assessment System, Taxpayer Compliance.
Kualitas Jasa terhadap Kepuasan Pasien Rumah Sakit Swasta di Kota Bandung Bulan Tati Fitria; Irena Larashati; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 6 No 2 (2018): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.561 KB) | DOI: 10.56457/jimk.v6i2.54

Abstract

Hospital gives health services to the publict to fulfill the patients’ needs and wants. They provides excellent image in production and high quality service. The public’s awareness is increased on the importance of health. Therefore, the best health service is urgently needed. Thus, there must be a further study about the quality of public hospital in Bandung. This study uses the descriptive verificative method. Moreover, this study uses path analysis to analyze the data. There are 317 respondents from four public hospitals as the samples with accidental sampling technique. The result shows the impact of direct evidence, empathy, reliability, responsiveness, the certainty on patients of private hospital are 83.5%. While the other factors that were not analyzed and have an impact on patients’ satisfaction is shown by epsilon 0.165 or 16.5%. Hopefully, the result of this study is beneficial for the growth of management science, especially the marketing management of private hospital in Bandung.
Effect of Delegative Leadership on Achievement Motivation and Continuous Commitment Vicky Achmad Zulfikar; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 7 No 2 (2019): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.122 KB) | DOI: 10.56457/jimk.v7i2.67

Abstract

The research aims to determine the effect of delegative leadership on achievement motivation and continuous commitment. Base on previous studies prove that delegative leadership is part of the situational leadership style, but generally, this delegative leadership use approach through traits, behaviors, how, processes, and situation. In this study, it is using instruments based predictors that determine the delegation, which has been validated and replicated right on this study and can use in the area of Bandung. Likewise, this research proves that achievement motivation that adopts from the Mcclelland achievement motivation instrument and examines the continuous commitment taken from Allen & Meyer can be replicated. In the first phase correlation analysis to the delegation, competence, fitness for purpose, time together, the level of work and LMX were significant predictors of delegation, at the second stage of the analysis of the correlation between leadership delegative, achievement motivation and commitment continuous show the relationship that significant. Still, partial report on continuous commitment does not have the support of the relationship from competence and sharing time. In the third stage, the (simultaneous) regression analysis on delegative leadership significantly influences achievement motivation, but only receives positive and significant support from the level of work and LMX. Likewise, in the fourth stage, the regression analysis on delegative (simultaneous) leadership had a substantial effect on continuous commitment, but only partially received positive and significant support from the conformity of the objectives. Therefore the findings in this study are leadership will be more productive with a delegative approach on the level of work and LMX to increase achievement motivation while increasing the continuous commitment of the leadership of the delegative, namely by making approaches to the fitness for purpose.
PENGARUH BAURAN HUBUNGAN MASYARAKAT (PUBLIC RELATIONS MIX) TERHADAP CITRA MEREK DAN KESADARAN MEREK SERTA IMPLIKASINYA TERHADAP KEPUTUSAN SISWA MEMILIH STUDI Robbi Saepul Rahman
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 (458.042 KB)

Abstract

This study aimed to determine and assess the Influence of Public Relations Mix on Brand Image and Brand Awareness and Its Implication to Student Decisions Choosing to study at vocational school Medikacom Bandung. This study uses the theory of Marketing Management, the method used in this research is an explanatory survey approach, and the type of research is descriptive and verificative. The method of data collection is done by interviews, questionnaires, and documentation. Data analysis method used is the analysis of SEM (stuctural Equation Modeling). This research used a sample of students at vocational school Medikacom Bandung as much as 248 students. The results showed that simultaneous Brand Image and Brand Awareness significant effect on Student Decisions choosing to study at vocational school Medikacom Bandung, Public Relations mix significant effect on Brand Image and Public Relations mix significant effect on Brand Awareness.Simultaneous influence of Brand Image and Brand Awareness of the student decisions amounted to 0.860 or 86%, whereas 0.140 or 14% is influenced by other variables not examined in this research. Effect of partial variable mix of Public Relations of the brand image is of 0.640 or 64%, a variable mix of the Public Relations Student decisions amounted to 0.720 or 72%. From the results of research conducted, then Public Relations Mix, Brand Image and Brand Awareness variables when combined would have a significant effect on Student Decisions Choosing to study at vocational school Medikacom Bandung. Keywords: public relations mix; brand image; brand awareness; student decisions
TEACHER PERCEPTION ON LEADERSHIPS: SURVEY ON PUBLIC HIGH SCHOOLS IN BANDUNG REGENCY Vicky Achmad Zulfikar; Robbi Saepul Rahman; Nita Yura Roslina
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 15 No 1 (2021): 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 (34.186 KB) | DOI: 10.55208/jebe.v15i1.216

Abstract

The leadership role of the principal is one aspect in improving the quality of education. Principal leadership consists of various components, namely leadership styles, educators, managers, administrators, supervisors, leaders, innovators and motivators. This study aims to validate the components proposed in this study whether they are the forming factors of the principal's leadership variable. To answer the research questions, the researchers used a quantitative approach with factor analysis techniques to validate the predetermined components perceived by the teacher. Respondents are high school teachers at one of the secondary schools in Bandung Regency as many as 75 teachers. The results indicate that it is evident that the principal's leadership consists of 8 components, namely leadership style, educator, manager, administrator, supervisor, leader, innovator and motivator. The results of the study indicate that the principal's measurement can use the 8 factors that make up the principal's leadership variable.
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 FAKTOR-FAKTOR KUALITAS PELAYANAN JASA TERHADAP KEPUASAN PELANGGAN MITRA PEMBAYARAN ONLINE DI PT ARINDO PRATAMA BANDUNG Haris Nurdiansyah; Robbi Saepul Rahman
Majalah Bisnis & IPTEK Vol 9 No 2 (2016): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

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

Abstract

This study aimed to identify and assess the Influence Factors of Service Quality Customer Satisfaction Partner Online Payment Arindo PT Pratama Bandung. The method used in this research is the analysis of the path, because this research in addition to want to get an overview of customer satisfaction associated with Tangible, reliability, responsiveness, assurance and empathy, also wanted to get a picture of the pattern of the relationship and the influence of the variables research has been established. Based on the results of the study, found that tangible in PT. Arindo Pratama Bandung are in good enough category. Then reliability, Responsiveness, Assurance and Empathy in good enough category. In general, Tangible, Reliability, Responsiveness, Assurance and Empathy effect on Customer Satisfaction Partner Online Payment in PT Arindo Pratama Bandung. The effect of partially variable Tangible against Customer Satisfaction is 0.169 or 16.9%, variable reliability of the Customer Satisfaction is equal to 0.127 or 12.7%, variable Responsiveness to Customer Satisfaction is equal to 0.306 or 30.6%, variable against Satisfaction Guarantee Customers amounted to 0.054 or 5.4% and variable Empathy towards customer satisfaction is equal to 0.222 or 22.2%. Simultaneous influence of Tangible, reliability, Responsiveness, Assurance and Empathy towards Customer Satisfaction amounted to 0,879, or 87.9%, whereas 0.121 or 12.1% is influenced by other variables not examined in this study. From the research that is done, then the variable Tangible, Reliability, Responsiveness, Assurance and Empathy when combined will have a significant impact on Customer Satisfaction Partner Online Payment in PT Arindo Pratama Bandung. Keywords: tangible; reliability; responsiveness; empathy; customer satisfaction.
PENGARUH RASA SALING PERCAYA TERHADAP KOLABORASI Robbi Saepul Rahman
Majalah Bisnis & IPTEK Vol 12 No 1 (2019): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.867 KB)

Abstract

Research on mutual trust and collaboration has been proven by previous studies that show positive and constructive behavior related to work. Some studies use instruments of mutual trust and collaboration but have not yet tested how much influence cultural variables have on each other on collaboration. Therefore this study investigates the effect of the variable of mutual trust on the collaboration variable by using multisample in several industrial sectors in the Greater Bandung Region, Indonesia. The method used is a simple linear regression analysis with SPSS version 17. The research results show that the instruments adopted from both variables show valid results and can replicate in multiple samples in several industrial sectors in the Greater Bandung Region, Indonesia. Furthermore, the results of this study indicate that there is a positive and significant influence between the variables of mutual trust on collaboration. Keywords: mutual trust, collaboration.
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.