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Money Ethics And Tax Evasion Merline Yulianti; Purwana Sari; Nasruji Nasruji
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.878

Abstract

This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people. The sample technique used purposive sampling with 94 respondents. Data collection for this study uses the questionnaire method. The analysis method uses regression with the help of the SEM-PLS application version 4. Research findings show that money ethics has a significant positive influence on tax evasion, and tax morale has no significant effect on tax avoidance.
Organizational Culture, Distributional Justice, And Procedural Justice Nasruji Nasruji; Debiyanti Kune; Fitri Devi Lestari Izaak; Ade Risna Sari; Abdul Manap
Brilliant International Journal Of Management And Tourism Vol. 3 No. 2 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.1369

Abstract

The aim of this study is to investigate the relationships between organizational culture, distributive justice, and procedural justice. Employees at Armor Kopi Bandung made up the study's target group, and incidental sampling was used for the sampling process. The study makes the following assumptions: there is employee churn; employee absenteeism varies; and some employees work part-time. 92 respondents completed a questionnaire to gather information, which was then examined using multiple linear regression analysis. The study's conclusions show that organizational culture, distributive justice, and procedural justice all significantly and favorably influenced organizational commitment. The findings have implications for business executives by assessing factors including organizational culture, distributive justice, and procedural justice, all of which are still low as indicated in the discussion section. This will help to encourage increased organizational commitment.