The Effect of Government Policy and Strategic Human Resource Competency on Organizational Performance in Optimization of Tax Revenue for E-Commers Entrepreneurs in Good Corporate Governance Mediated Covid-19 Pandemic

Abstract

The purpose of this study is to support potential tax revenue for e-commerce-based entrepreneurs, the Directorate General of Taxes must carry out comprehensive reforms in modernizing taxation to improve services to taxpayers, and every tax officer has good tax knowledge by receiving education and training from various sources. sources and have a business understanding and knowledge of the needs of taxpayers in relation to tax obligations The research design and method used in this research is hypothesis testing. This research is a quantitative non-experimental, using a questionnaire given to 135 respondents. This research was conducted at the Tax Service Office and Online-Based Digital Company – E-commerce. Data analysis used SPSS and PLS.3.29 software with the multivariate Structural Equation Model (SEM) analysis method. The results of this study indicate that: The influence of Government Policy, Strategic Human Resource Competency on Good Corporate Governance is positive and significant. The effect of Good Corporate Governance on Organizational Performance is positive and significant. The influence of Good Corporate Governance is mediating Government Policy, Strategic Human Resource Competency on Organizational Performance is positive and significant. It means that the higher/positive mediation of Good Corporate Governance on Government Policy, Strategic Human Resource Competency, the higher/positive Organizational Performance. Theoretical implications: Good Corporate Governance as a mediating against Government Policy, Strategic Human Resource Competency is able to improve Organizational Performance, by improving Good Corporate Governance through increasing its dimensions will be able to improve the Organizational Performance of the Tax Service Office

Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility

“…A robust corporate governance system is emphasized as necessary to reduce the agency problem and protect stakeholders' interests (Hossain et al, 2019). Additionally, the impact of good corporate governance on organizational performance is significant, especially in mediating government policies and strategic human resource competency (Nahruddien et al, 2022). In conclusion, the literature underscores the importance of good corporate governance in enhancing firm performance, improving transparency, reducing risks, and increasing profitability.…”