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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Akubis: Jurnal Akuntansi dan Bisnis
Astriayu Widyari, Nyoman Yudha
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama Astriayu Widyari, Nyoman Yudha; Pramanaswari, A.A. Sagung Istri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.68779

Abstract

Penelitian ini bertujuan untuk mengeksplorasi masalah kepatuhan pajak dari sudut pandang lima agama besar di Indonesia yaitu, Islam, Hindu, Budha, Katolik, dan Protestan. Data dikumpulkan dengan bersumber pada berbagai literatur tertulis seperti buku, karya ilmiah, ensiklopedia internet, dan sumber-sumber lainnya. Hasil penelitian menunjukkan beberapa teori yang berkaitan dengan religiusitas dan kepatuhan pajak serta mengelompokkan temuan penelitian-penelitian terdahulu berdasarkan pengaruh positif dan negatifnya. Selain itu, hasil penelitian juga menunjukkan sudut pandang masing-masing agama mengenai kepatuhan pajak. Kata Kunci: Religiusitas, Kepatuhan Pajak, Agama
Glass Ceiling dalam Profesi Akuntan: Menyingkap Hambatan Tak Terlihat Astriayu Widyari, Nyoman Yudha; Ida Ayu Komang Tiara Pratistha Sari; Putu Ayu Diah Widari Putri
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.80

Abstract

The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.
Co-Authors Anak Agung Sagung Istri Pramanaswari Ida Ayu Komang Tiara Pratistha Sari Putu Ayu Diah Widari Putri