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This Author published in this journals
All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Iwan Sidharta
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

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The Effect of e-SPT Implementation On Increasing Income Tax Revenue for Corporate Taxpayers: Case Study at A Tax Service Office in The City of Bandung Maulana Yusup; Iwan Sidharta; Siti Mialasmaya
Acman: Accounting and Management Journal Vol. 2 No. 2 (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.v2i2.47

Abstract

This study intends to examine the impact of e-SPT adoption on the growth of business entity taxpayers' income tax revenues. Location of study at one of the city of Bandung's Tax Service Offices. Methods of description and verification are employed for study. The correlation study reveals that the coefficients have a significant link. The findings of the regression analysis indicate that as the e-SPT improves, so do income tax collections. The conclusions of the research imply that the deployment of e-SPT can facilitate the reporting of tax requirements by business taxpayers, hence increasing tax revenue.
The Effect of Motivation on Teacher Performance: Mediating Role of Knowledge Sharing Iwan Sidharta
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol 17 No 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v17i1.363

Abstract

This study investigates the potential mediating impact of knowledge sharing on the relationship between motivation and teacher performance. A study uses a sample of 53 high school teachers in Bandung to investigate the mediating effect of knowledge sharing on the relationship between motivation and teacher performance. The study incorporated motivation and knowledge sharing as independent variables, while teacher performance was the dependent variable. The research commenced by assessing the credibility and consistency of the measuring tools. Subsequently, the data were examined by applying the Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology to gain insights into the intermediary function of the research variables. The study revealed that knowledge sharing serves as a mediator between motivation and teacher performance. The findings suggest that teachers' internal drive can positively impact their performance by facilitating the exchange of knowledge. The results suggest that educators possess a substantial intrinsic drive to disseminate information, positively impacting their overall efficacy. It is essential to acknowledge that additional variables that should have been analyzed in the present research could influence teacher development.
Pengaruh Penagihan Pajak dengan Surat Teguran terhadap Pencairan Tunggakan Pajak: Studi Pada Salah Satu Kota Administratif Di Jawa Barat Caesarini Novianty; Iwan Sidharta
Jurnal Computech & Bisnis (e-Journal) Vol. 16 No. 1 (2022): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v16i1.43

Abstract

This study aims to find out and test how the relationship and the extent influence of the variable letter of reprimand on the disbursement of tax arrears. The data analysis model used in this study is a descriptive analysis to test and provide an overview of how the effect of a letter of reprimand on the disbursement of tax arrears in 2018-2020 at one of the Primary Tax Service Offices in the City of Administration in West Java. Based on the study results, the results of simple linear regression obtained the equation Y = 17.815 + 0.729; this shows that tax collection with a letter of reprimand has a positive effect on the disbursement of tax arrears. In the Pearson Product Moment Correlation test results from the research, it is 0.373 or 37.3%, which means that there is a low but still influential correlation between tax collection and a letter of reprimand on the disbursement of tax arrears. The coefficient of determination shows the number 0.139 or 13.9%, which means that tax arrears' disbursement is influenced by tax collection with a warning letter of 13.9%. In contrast, the remaining 86.1% disbursement of tax arrears is influenced by other factors not examined. Therefore, recommendations from research results should continually evaluate the tax collection action with a warning letter which refers to the number of warning letters issued that have never reached the maximum number of warning letters paid. The purpose of the evaluation is to reduce the amount of tax arrears each year.
Co-Authors Caesarini Novianty Maulana Yusup Siti Mialasmaya