International Journal of Research in Business and Social Science

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

This conceptual paper's objectives describe how the utilization of technology and information systems in government institutions developing e-government can improve public service performance and quality. The development of information and technology helps humans and the organization to successfully their operation. The operational system more accurate, useful, and efficient. Most governmental bodies have a low-performance rate in matters of bureaucracy. To repair the quality of bureaucratic performance in government institutions, there is a need to introduce public transparency and accountability to increase the role of public control. The usage of modern technology and systems in government is known as e-government.

This research aims to analyze the direct and indirect effect of work-family conflict on performance and career development of married women bank employees. Work-family conflict is measured by using the indicator of work affect to family and family affect to work while performance is measured using indicators assessments: quality of work,  punctuality, attitude, and effectiveness. Career development is measured by indicators of education, training, reward and punishment, family support, and rotation. All assessment is based on self-evaluations.   Purposive sampling is used of 38 married women employees working in the state-owned bank, and using path analysis of PLS (partial least square) as a statistical analysis measurement combining with qualitative analysis to describe the results of statistical analysis for each independent variable and its effects on the dependent variable. The result of this study showed that work-family conflict has a negative effect on performance and career development. But performance has an insignificant effect on career development.   

This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.

This research was conducted to explore the factors predicting the Entrepreneurial Intention among female entrepreneurs in the Balinese tourism industry. The theory of planned behaviour (TPB) framework was utilised as the mediating variables, while Exposure to Role Models, Psychological Characteristics, Entrepreneurship Education, and Access to Financial Capital are used as the exogenous variables. This study used a quantitative method by employing the Likert scale for the questionnaires with a total of 352 respondents and analysed using the Structural Equation Modelling (SEM). This study found that Psychological Characteristics and Entrepreneurship Education had an indirect influence on Entrepreneurial Intention through the mediating variables of Personal Attitude and Perceived Behavioural Control. Access to Financial Capital was also found to have an indirect influence on Entrepreneurial Intention with the Perceived Behavioural Control as the mediating variable

This study aims to determine the effect of six-factor (market return, firm size, value, profitability, investment, human capital) on excess return in companies with shares listed in LQ45 for the 2015-2019 period. The population of this study consists of 45 LQ45 companies listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is the sample selection method that is used in this study. As a result, it shows that there are 26 companies that fit the criteria and taken as samples. Furthermore, the data analysis method that is used in this study is the panel data regression model. Based on the results of this study, it is showed that partially, market return (X1), firm size (X2), profitability (X4), and investment (X5) have a significant positive effect on the excess return of companies listed in LQ45 for the 2015-2019 period. Whereas, value (X3) and human capital (X6) do not have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period partially. Another result also shows that simultaneously or as a whole, six-factors (market return, firm size, value, profitability, investment, human capital) have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

Referring to the provisions of Law Number 7 of 1992 and its amendments to Law Number 10 of 1998 concerning Banking, it is explained that a Bank is a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and or other forms of to improve the standard of living of the wider community so that the banking industry greatly affects the overall stability of the economy because banking institutions are intermediary institutions that bridge people who do not need their funds (surplus) to be deposited in banking institutions as deposits and distributed by these institutions to people who need them in a productive form of distribution. The role of banking institutions is systemic; in other words, banking is an important part of the economic system which will cause a multiplier effect if it is not healthy or in this case, it becomes a failed bank. The main function of banking in macroeconomic policy infrastructure is indeed directed in the context of how to make money effectively and efficiently to increase economic value, which requires the role of regulation in the economic sector as a rule for the essence and existence of banking institutions in carrying out their operations. This study is normative legal research that uses several approaches namely: the statute approach, the case approach, the historical approach, and the conceptual approach carried out with juridical concepts of banks, failed banks, bank restructuring, macroprudential and microprudential. The objective of this study is to comprehensively explain the model and system for rescuing failed banks that meet the benefits principles.

Indonesian National Institute of Aeronautics and Space (LAPAN) as a space ecosystem runner government institution of the space agency in Indonesia is mandated by Indonesia space law of 2013 to carry out remote sensing activities that are not only strategic nationally in nature but also charged being benefits economically. This study investigated the intangible economic benefits of remote sensing activities in Indonesia. This research explored qualitatively the advantage of the use of remote sensing information by users obtained from the results of questionnaires and in-depth interviews. The conceptual framework of intangible benefit is based on the information system success model by the De-Lone and McLean Information Value model. The results showed that the quality of remote sensing was good. This can be seen from most responses of user respondents on the Perceived System Quality and Information Quality indicators giving a good rating. The response of the user respondents caused a sense of satisfaction and also caused the use of the system to be more intense. These had a good impact on the performance of respondents, both individually and organizationally. Strengthened by in-depth interviews showed that economically provide benefits with an average of 64% increasing in the efficiency of the performance by Agriculture and Palm Oil sectors. In short, space agency in Indonesia is proven to provide intangible economic benefits on remote sensing activities.

With the pandemic Covid, the Indonesian government issued a fiscal policy through the Financial Services Authority (POJK 11 2020) on National Economic Stimulus as Policy Countercyclical Impact Deployment Coronavirus Disease, 2019. This study analyzes the reaction markets banking sector in Indonesia to the event announcement publication of these regulations. This quantitative study uses the Event Study methodology. This study uses abnormal return testing events on secondary data 45 Indonesian banks listed on the Jakarta Stock Exchange. The method of calculating the abnormal return uses the Market Model, with an estimated period of 21 days and a window period of 11 days. The research period was carried out between February 11 and March 20, 2020. The test carries out with an average of difference test before and after the event, with an error rate of 5%. Based on the cumulative abnormal return t-test, data shows that from minus five days, the regulation's announcement up to 5 days after which the market moves significantly negative. This event study is a news phenomenon of Indonesia's latest financial policies related to banking stocks during the Covid pandemic.