{"id":"https://openalex.org/W7225617613","doi":"https://doi.org/10.38142/jogta.v5i2.2148","title":"High-Performance Tax Consulting for Productivity and Professional Excellence","display_name":"High-Performance Tax Consulting for Productivity and Professional Excellence","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225617613","doi":"https://doi.org/10.38142/jogta.v5i2.2148"},"language":"en","primary_location":{"id":"doi:10.38142/jogta.v5i2.2148","doi":"https://doi.org/10.38142/jogta.v5i2.2148","is_oa":true,"landing_page_url":"https://doi.org/10.38142/jogta.v5i2.2148","pdf_url":null,"source":{"id":"https://openalex.org/S4387283534","display_name":"Journal of Governance Taxation and Auditing","issn_l":"2830-6392","issn":["2830-6392","2962-2522"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance, Taxation and Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.38142/jogta.v5i2.2148","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015425821","display_name":"Muhammad Pringgo Prayetno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210159459","display_name":"Institut Bisnis dan Teknologi Pelita Indonesia","ror":"https://ror.org/05njdpb60","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159459"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Pringgo Prayetno","raw_affiliation_strings":["Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia","institution_ids":["https://openalex.org/I4210159459"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050832126","display_name":"Nicholas Renaldo","orcid":"https://orcid.org/0000-0002-3878-1098","observed_orcids":["https://orcid.org/0000-0002-3878-1098"]},"institutions":[{"id":"https://openalex.org/I4210159459","display_name":"Institut Bisnis dan Teknologi Pelita Indonesia","ror":"https://ror.org/05njdpb60","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159459"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nicholas Renaldo","raw_affiliation_strings":["Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia","institution_ids":["https://openalex.org/I4210159459"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005890183","display_name":"Marice Br Hutahuruk","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276653","display_name":"AMIK Mahaputra Riau","ror":"https://ror.org/05tn3r041","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Marice Br Hutahuruk","raw_affiliation_strings":["AMIK Mahaputra Riau, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"AMIK Mahaputra Riau, Indonesia","institution_ids":["https://openalex.org/I4405276653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5118704888","display_name":"Arih Dwi Prihastomo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210159459","display_name":"Institut Bisnis dan Teknologi Pelita Indonesia","ror":"https://ror.org/05njdpb60","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159459"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arih Dwi Prihastomo","raw_affiliation_strings":["Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia","institution_ids":["https://openalex.org/I4210159459"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013335778","display_name":"Affilla Fetty Anggraheni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276653","display_name":"AMIK Mahaputra Riau","ror":"https://ror.org/05tn3r041","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Affilla Fetty Anggraheni","raw_affiliation_strings":["AMIK Mahaputra Riau, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"AMIK Mahaputra Riau, Indonesia","institution_ids":["https://openalex.org/I4405276653"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"274","last_page":"291"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.15880000591278076,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.15880000591278076,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.10769999772310257,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12815","display_name":"Management and Organizational Practices","score":0.10130000114440918,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-advisory-services","display_name":"tax advisory services","score":0.9959999918937683},{"id":"https://openalex.org/keywords/productivity-management","display_name":"productivity management","score":0.8859999775886536},{"id":"https://openalex.org/keywords/knowledge-worker-productivity","display_name":"knowledge worker productivity","score":0.7910000085830688},{"id":"https://openalex.org/keywords/job-demands-resources-model","display_name":"job demands-resources model","score":0.9049999713897705},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.9779999852180481},{"id":"https://openalex.org/keywords/workload-management","display_name":"workload management","score":0.8009999990463257},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.8199999928474426},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.6729999780654907}],"concepts":[{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.5629000067710876},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4966000020503998},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.44920000433921814},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4327000081539154},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.4307999908924103},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.41190001368522644},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.38580000400543213},{"id":"https://openalex.org/C13200473","wikidata":"https://www.wikidata.org/wiki/Q2747831","display_name":"Reflexivity","level":2,"score":0.37709999084472656},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.36629998683929443},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.36230000853538513},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.35899999737739563},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.3544999957084656},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.3425999879837036},{"id":"https://openalex.org/C2778476105","wikidata":"https://www.wikidata.org/wiki/Q628539","display_name":"Workload","level":2,"score":0.3352000117301941},{"id":"https://openalex.org/C87156501","wikidata":"https://www.wikidata.org/wiki/Q7268708","display_name":"Qualitative property","level":2,"score":0.33469998836517334},{"id":"https://openalex.org/C187452473","wikidata":"https://www.wikidata.org/wiki/Q2897903","display_name":"Goods and services","level":2,"score":0.3077000081539154},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3059000074863434},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.29440000653266907},{"id":"https://openalex.org/C33676613","wikidata":"https://www.wikidata.org/wiki/Q13415176","display_name":"Dimension (graph theory)","level":2,"score":0.28529998660087585},{"id":"https://openalex.org/C2778597612","wikidata":"https://www.wikidata.org/wiki/Q7097786","display_name":"Operational excellence","level":2,"score":0.274399995803833},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2689000070095062},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2662000060081482}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.38142/jogta.v5i2.2148","doi":"https://doi.org/10.38142/jogta.v5i2.2148","is_oa":true,"landing_page_url":"https://doi.org/10.38142/jogta.v5i2.2148","pdf_url":null,"source":{"id":"https://openalex.org/S4387283534","display_name":"Journal of Governance Taxation and Auditing","issn_l":"2830-6392","issn":["2830-6392","2962-2522"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance, Taxation and Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.38142/jogta.v5i2.2148","doi":"https://doi.org/10.38142/jogta.v5i2.2148","is_oa":true,"landing_page_url":"https://doi.org/10.38142/jogta.v5i2.2148","pdf_url":null,"source":{"id":"https://openalex.org/S4387283534","display_name":"Journal of Governance Taxation and Auditing","issn_l":"2830-6392","issn":["2830-6392","2962-2522"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Governance, Taxation and Auditing","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7221115606","https://openalex.org/W7124961646","https://openalex.org/W4410891565","https://openalex.org/W4285298707","https://openalex.org/W4387313704","https://openalex.org/W4400903440","https://openalex.org/W7124459743","https://openalex.org/W7119206994","https://openalex.org/W7166526857","https://openalex.org/W7172128407"],"abstract_inverted_index":{"The":[0,121,142,191],"tax":[1,57,116,188,210],"consulting":[2,58,189,211],"profession":[3],"is":[4,107,193],"experiencing":[5],"increasing":[6],"demands":[7],"arising":[8],"from":[9],"regulatory":[10,166],"complexity,":[11],"digital":[12,76,90],"transformation,":[13,77],"tight":[14],"reporting":[15],"deadlines,":[16],"and":[17,32,43,78,93,98,112,118,136,168,200,213,218,226],"growing":[18],"client":[19,41,95,169],"expectations.":[20],"These":[21],"challenges":[22],"require":[23,221],"productivity":[24,62,146,206],"management":[25,63,207],"approaches":[26],"that":[27],"extend":[28],"beyond":[29],"task":[30],"completion":[31],"time":[33],"efficiency":[34,156],"to":[35,50,130,186,195],"incorporate":[36],"technical":[37,161],"accuracy,":[38,162],"compliance":[39],"reliability,":[40],"satisfaction,":[42],"sustainable":[44,99],"professional":[45,79,100,150],"performance.":[46,101],"This":[47],"study":[48,83],"aims":[49],"develop":[51],"a":[52,148,181],"conceptual":[53],"framework":[54,144,184,192],"for":[55,209],"high-performance":[56],"through":[59,126,223],"an":[60],"integrated":[61],"approach.":[64],"Drawing":[65],"on":[66,69],"the":[67,72,82,139,187,202],"literature":[68],"knowledge-worker":[70],"productivity,":[71],"Job":[73],"Demands\u2013Resources":[74],"model,":[75],"service":[80,96],"management,":[81,89],"proposes":[84],"five":[85,140],"interrelated":[86],"dimensions:":[87],"workload":[88],"optimization,":[91],"quality":[92],"compliance,":[94,167],"excellence,":[97],"A":[102],"qualitative":[103],"exploratory":[104],"research":[105],"design":[106],"proposed,":[108],"using":[109],"purposive":[110],"sampling":[111],"semi-structured":[113],"interviews":[114],"with":[115,160,228],"consultants":[117],"related":[119],"professionals.":[120],"data":[122,225],"will":[123],"be":[124,158],"analyzed":[125],"reflexive":[127],"thematic":[128],"analysis":[129],"identify":[131],"recurring":[132],"patterns,":[133],"contextual":[134],"challenges,":[135],"relationships":[137],"among":[138],"dimensions.":[141],"proposed":[143],"conceptualizes":[145],"as":[147],"multidimensional":[149],"performance":[151],"system":[152],"in":[153,176],"which":[154],"operational":[155],"must":[157],"balanced":[159],"responsible":[163],"technology":[164],"utilization,":[165],"value":[170],"creation.":[171],"Its":[172],"potential":[173],"contribution":[174,220],"lies":[175],"integrating":[177],"these":[178],"dimensions":[179],"into":[180],"unified":[182],"analytical":[183],"tailored":[185],"context.":[190],"intended":[194],"guide":[196],"future":[197],"empirical":[198,224],"investigation":[199],"support":[201],"development":[203],"of":[204],"practical":[205],"strategies":[208],"professionals":[212],"firms.":[214],"However,":[215],"its":[216],"applicability":[217],"theoretical":[219],"validation":[222],"comparison":[227],"existing":[229],"research.":[230]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}
