Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2304706
Taofik Hidajat
. This paper aims to highlight the un prudent governance of insurance companies and explores the causes of the bankruptcy of the Indonesian state-owned insurance company, Jiwasraya. It is a general discussion using the Indonesian regulatory regime, company financial reports, and investigative reports as the central reference point. This study's findings are un prudent corporate governance, unclear business models, and weak supervision are the causes of bankruptcy and default. The novelty of this research is that there are no studies that specifically highlight the Jiwasraya bankruptcy case that practices unethical practices, namely the Ponzi scheme, window dressing, and financial statement fraud.
{"title":"Unprotected Insurance: a Case from Jiwasraya","authors":"Taofik Hidajat","doi":"10.4108/eai.1-10-2020.2304706","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304706","url":null,"abstract":". This paper aims to highlight the un prudent governance of insurance companies and explores the causes of the bankruptcy of the Indonesian state-owned insurance company, Jiwasraya. It is a general discussion using the Indonesian regulatory regime, company financial reports, and investigative reports as the central reference point. This study's findings are un prudent corporate governance, unclear business models, and weak supervision are the causes of bankruptcy and default. The novelty of this research is that there are no studies that specifically highlight the Jiwasraya bankruptcy case that practices unethical practices, namely the Ponzi scheme, window dressing, and financial statement fraud.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130851143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305562
N. Hamsyi
. Corporate Social Responsibility (CSR) disclosure in conventional banks is more excellent than in Islamic banks. The higher the CSR disclosure component reflected in the Index of Islamic Social Reporting (IISR), the more the company cares about the surroundings. This study examines IISR on financial performance. Not only that, but this study also uses the number of meetings (NB) and educational background (EB) as proxies for the sharia supervisory board (SSB) because testing this variable is still limited. This study used content analysis of annual reports of 10 sharia banks in Indonesia. Panel data regression was used for the period 2014-2018. The results showed that the IISR and EB variables did not influence to ROA. Meanwhile, the variable number of meetings has a negative effect on the amount of ROA.
{"title":"The Indonesian Experience in Sharia Bank’s Financial Performance Based on Index of Islamic Social Reporting and Sharia Supervisory Board","authors":"N. Hamsyi","doi":"10.4108/eai.1-10-2020.2305562","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305562","url":null,"abstract":". Corporate Social Responsibility (CSR) disclosure in conventional banks is more excellent than in Islamic banks. The higher the CSR disclosure component reflected in the Index of Islamic Social Reporting (IISR), the more the company cares about the surroundings. This study examines IISR on financial performance. Not only that, but this study also uses the number of meetings (NB) and educational background (EB) as proxies for the sharia supervisory board (SSB) because testing this variable is still limited. This study used content analysis of annual reports of 10 sharia banks in Indonesia. Panel data regression was used for the period 2014-2018. The results showed that the IISR and EB variables did not influence to ROA. Meanwhile, the variable number of meetings has a negative effect on the amount of ROA.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123833323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305578
Yenni Agustina
. This analysis is based on the assumption that there are already income disparities that the bonus is not always a good instrument to support one 's success because a manager needs to do a self-actualization factor, by testing a different bonus number for each experimental test as an input for the study, the novelty of this research is. This study used a 2x2 between-subjects design experimental method. The results show that in completing difficult tasks, a low bonus will strengthen the relationship between benefit and danger encounters, while a larger bonus will strengthen the relationship between loss and conditions of danger . I t can be inferred on the basis of these findings that incentives are one of the logical factors that motivate someone to perform demanding tasks.
{"title":"Will Different Bonus Size Encourages to Complete a Difficulty Target?","authors":"Yenni Agustina","doi":"10.4108/eai.1-10-2020.2305578","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305578","url":null,"abstract":". This analysis is based on the assumption that there are already income disparities that the bonus is not always a good instrument to support one 's success because a manager needs to do a self-actualization factor, by testing a different bonus number for each experimental test as an input for the study, the novelty of this research is. This study used a 2x2 between-subjects design experimental method. The results show that in completing difficult tasks, a low bonus will strengthen the relationship between benefit and danger encounters, while a larger bonus will strengthen the relationship between loss and conditions of danger . I t can be inferred on the basis of these findings that incentives are one of the logical factors that motivate someone to perform demanding tasks.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114628997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2304935
Ukhti Ciptawaty, Mochamad Ghazali, R. Putri, Asih Murwiati
. This research investigates the community's poverty conditions before and after Cash Transfer Program (CTP) at the socioeconomic level of the people, located in Bandar Lampung City. The socio-economic level describes the total household expenditure in the area of cash transfer implementation. The data was obtained from the primary research and then processed statistically and analyzed by a "Kmeans clustered" is used to know the location of the recipient of cash transfer as the people below the poverty line. These methods are offering integration between the economics analysis with the spatial analysis. As statistically, it can be stated that the purpose of the cash transfer in improving the standard of living of beneficiary families through access to services education, health, and social welfare is achieved. Besides that, the "KMeans clustered" show several groups divided along with the study areas, which described the variation of living in an urban area.
{"title":"The Economics and Spatial Analysis on How the Cash Transfer Ease the Poverty Condition","authors":"Ukhti Ciptawaty, Mochamad Ghazali, R. Putri, Asih Murwiati","doi":"10.4108/eai.1-10-2020.2304935","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304935","url":null,"abstract":". This research investigates the community's poverty conditions before and after Cash Transfer Program (CTP) at the socioeconomic level of the people, located in Bandar Lampung City. The socio-economic level describes the total household expenditure in the area of cash transfer implementation. The data was obtained from the primary research and then processed statistically and analyzed by a \"Kmeans clustered\" is used to know the location of the recipient of cash transfer as the people below the poverty line. These methods are offering integration between the economics analysis with the spatial analysis. As statistically, it can be stated that the purpose of the cash transfer in improving the standard of living of beneficiary families through access to services education, health, and social welfare is achieved. Besides that, the \"KMeans clustered\" show several groups divided along with the study areas, which described the variation of living in an urban area.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117220226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305639
Mega Metalia, S. Winarningsih, Harry Suharman, H. Ritchi, S. Sembiring
. This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% human resource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.
． 本研究旨在探讨人力资源胜任力、信息技术掌握程度、组织承诺和内部控制运用对地方政府财务报告质量的影响。这项研究是在苏门答腊、万丹、DKI雅加达和西爪哇的区域政府进行的。共观察199个地方政府。本研究采用的分析技术是基于线性结构关系的结构方程模型- sem - lisrel。结果表明，在显著性水平为5%的人力资源胜任力下，信息技术掌握程度、组织承诺和内部控制的应用对财务报表质量具有显著的正向影响。
{"title":"The Anticedents of Local Government Financial Report Quality","authors":"Mega Metalia, S. Winarningsih, Harry Suharman, H. Ritchi, S. Sembiring","doi":"10.4108/eai.1-10-2020.2305639","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305639","url":null,"abstract":". This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% human resource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125031355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305617
Ratna Septiyanti, Elmyra Zerlina
The Coronavirus Disease (COVID-19) has become a deadly pandemic in the early 2020. It has caused several changes in society. Social-sustainability dilemmas need to be faced by micro fashion entities during the pandemic. Self-enhancement values, which is based upon egoistic personal values have long been associated with ethical decision making. This study examines the relationship between self-enhancement values and social-sustainability decision making of micro-fashion entities located in Indonesia, as they relate to do donations and sell ethical fashion products during the COVID-19 pandemic. The relationship was measured using Spearman correlation analysis. A significant negative relationship between self-enhancement values and socialsustainability decision making during the COVID-19 pandemic was found. The implication of this empirical result may be used as a basis of considerations for the government to make an online donation platform and regulations relating to ethical fashion products for supporting micro-entities as the main contributor in Indonesian economics.
{"title":"Self-enhancement Values and Social-sustainability Decision Making of Micro Fashion Entities during the Covid-19 Pandemic Period","authors":"Ratna Septiyanti, Elmyra Zerlina","doi":"10.4108/eai.1-10-2020.2305617","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305617","url":null,"abstract":"The Coronavirus Disease (COVID-19) has become a deadly pandemic in the early 2020. It has caused several changes in society. Social-sustainability dilemmas need to be faced by micro fashion entities during the pandemic. Self-enhancement values, which is based upon egoistic personal values have long been associated with ethical decision making. This study examines the relationship between self-enhancement values and social-sustainability decision making of micro-fashion entities located in Indonesia, as they relate to do donations and sell ethical fashion products during the COVID-19 pandemic. The relationship was measured using Spearman correlation analysis. A significant negative relationship between self-enhancement values and socialsustainability decision making during the COVID-19 pandemic was found. The implication of this empirical result may be used as a basis of considerations for the government to make an online donation platform and regulations relating to ethical fashion products for supporting micro-entities as the main contributor in Indonesian economics.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117047534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305581
Agus Syawal, J. Prihanto, S. Jimmy
. The topic in this research is the use of tutorial video in the UMN broadcasting laboratory as its innovation and service improvement. 58% problems of the laboratory users are difficulty in recognizing the types and they do not know how to use the equipment. Implementation of Digital Maturity Model (DMM) and Digital Transformation Project (DTP) are the problem solving for this case study and will give more benefits for services value. This study uses a quantitative approach, taking questionnaire data regarding the response of the DMM in the laboratory and then The Business Capabilities of the institution. A gap of laboratory services, the current conditions are on average at the emerging level, and the expected future conditions are on average at the leading level. The tutorial video is an effective way of conveying information, these are expected to increase the user satisfaction. laboratory. The problem is about the user's difficulty in obtaining information about the types of tools and how to use an equipment in the laboratory. This study produces a road map that will answer this problem as well as provide results in the form of other benefits related to efficiency, effectiveness, and increased service value.
{"title":"The Tutorial Video and Improving Service Value in The Broadcasting Laboratory of Universitas Multimedia Nusantara","authors":"Agus Syawal, J. Prihanto, S. Jimmy","doi":"10.4108/eai.1-10-2020.2305581","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305581","url":null,"abstract":". The topic in this research is the use of tutorial video in the UMN broadcasting laboratory as its innovation and service improvement. 58% problems of the laboratory users are difficulty in recognizing the types and they do not know how to use the equipment. Implementation of Digital Maturity Model (DMM) and Digital Transformation Project (DTP) are the problem solving for this case study and will give more benefits for services value. This study uses a quantitative approach, taking questionnaire data regarding the response of the DMM in the laboratory and then The Business Capabilities of the institution. A gap of laboratory services, the current conditions are on average at the emerging level, and the expected future conditions are on average at the leading level. The tutorial video is an effective way of conveying information, these are expected to increase the user satisfaction. laboratory. The problem is about the user's difficulty in obtaining information about the types of tools and how to use an equipment in the laboratory. This study produces a road map that will answer this problem as well as provide results in the form of other benefits related to efficiency, effectiveness, and increased service value.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132323141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2304911
R. Lita, Meuthia Meuthia, D. Rahmi, D. Dewi
. The research aimed to analyze the effect of perceived packaging on purchase intention, the effect of brand image on purchase intention, and the effect of WOM on purchase intention and brand image at Enni Design, an embroidery business in West Sumatera Indonesia. A quantitative approach and convenience sampling method were used. Meanwhile, the data analysis used a PLS-SEM. Our findings inclined that there was a positive and significant effect of brand image on purchase intention. Also, there was a positive and significant relationship between WOM and brand image and purchase intention. However, perceived packaging was proven to insignificantly affect purchase intention. Therefore, we suggest that Enni Design should give more concerns to and optimize its brand image, perceived packaging, and WOM to elevate consumers’ or potential consumers’ purchase intention.
{"title":"Purchase Intention on Embroidery Business: Why Perceived Packaging Doesn’t Matter?","authors":"R. Lita, Meuthia Meuthia, D. Rahmi, D. Dewi","doi":"10.4108/eai.1-10-2020.2304911","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304911","url":null,"abstract":". The research aimed to analyze the effect of perceived packaging on purchase intention, the effect of brand image on purchase intention, and the effect of WOM on purchase intention and brand image at Enni Design, an embroidery business in West Sumatera Indonesia. A quantitative approach and convenience sampling method were used. Meanwhile, the data analysis used a PLS-SEM. Our findings inclined that there was a positive and significant effect of brand image on purchase intention. Also, there was a positive and significant relationship between WOM and brand image and purchase intention. However, perceived packaging was proven to insignificantly affect purchase intention. Therefore, we suggest that Enni Design should give more concerns to and optimize its brand image, perceived packaging, and WOM to elevate consumers’ or potential consumers’ purchase intention.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131129089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
. Fintech Market Aggregator (FMA) gather information, and compare financial product offers from various banks or non-bank institution which help the customer to decide which product that fit their needs that support financial literation in Indonesia. This research aims to analyze the determinant factors of FMA user satisfaction using the UTAUT approach that still limited to be found and enriched by the trust variable. The study used an online questionnaire from 90 FMA users, analyzed by SEM method and SMART PLS application. The result showed that performance expectancy, effort expectancy, and social influence had a positive impact on the use of FMA services. The use of FMA had a positive effect on user satisfaction. The usage of the UTAUT model on this research could explain that all the variables had a 71.6 percent influence on to use of FMA. And the use of FMA services influenced user satisfaction of 45.4 percent.
{"title":"UTAUT APPROACH APPLICATION TO ANALYZE THE DETERMINANTS OF FINTECH MARKET AGGREGATOR USER SATISFACTION","authors":"Theodora Regina, Florentina Kurniasari, Prio Utomo","doi":"10.4108/eai.1-10-2020.2304934","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304934","url":null,"abstract":". Fintech Market Aggregator (FMA) gather information, and compare financial product offers from various banks or non-bank institution which help the customer to decide which product that fit their needs that support financial literation in Indonesia. This research aims to analyze the determinant factors of FMA user satisfaction using the UTAUT approach that still limited to be found and enriched by the trust variable. The study used an online questionnaire from 90 FMA users, analyzed by SEM method and SMART PLS application. The result showed that performance expectancy, effort expectancy, and social influence had a positive impact on the use of FMA services. The use of FMA had a positive effect on user satisfaction. The usage of the UTAUT model on this research could explain that all the variables had a 71.6 percent influence on to use of FMA. And the use of FMA services influenced user satisfaction of 45.4 percent.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115690072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4108/eai.1-10-2020.2305629
Suzana Saruji, N. Hamid
. Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote high-value - added activities in the digital 5 G economy and Industry 4.0. This study seeks to explore factors that influence tax agents’ readiness in embracing the digitalisation of tax administration. The results are vital to the policymakers to enhance digital transformation that will improve efficiency and effectiveness of the tax administration. Digitalisation also act as important insights for tax practitioners and future researchers researchers to study the improvement factors of the tax administration system. As a result, tax compliance will increase tax collection and the recovery of income will further be enhanced. hypotheses. vice versa. Affecting Agents’
{"title":"Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia","authors":"Suzana Saruji, N. Hamid","doi":"10.4108/eai.1-10-2020.2305629","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305629","url":null,"abstract":". Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote high-value - added activities in the digital 5 G economy and Industry 4.0. This study seeks to explore factors that influence tax agents’ readiness in embracing the digitalisation of tax administration. The results are vital to the policymakers to enhance digital transformation that will improve efficiency and effectiveness of the tax administration. Digitalisation also act as important insights for tax practitioners and future researchers researchers to study the improvement factors of the tax administration system. As a result, tax compliance will increase tax collection and the recovery of income will further be enhanced. hypotheses. vice versa. Affecting Agents’","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"46 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131471592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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