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All Journal Jurnal Ilmiah Akuntansi dan Humanika Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Heriyanti, I Dewa Ayu
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DI BADAN KESATUAN BANGSA DAN POLITIK Andriani, Komang Erna; Suardi, IGNA Dwi Ananda Reraspatika; Heriyanti, I Dewa Ayu; Putriasih, Luh
Jurnal Ilmiah Akuntansi dan Humanika Vol 7, No 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v7i1.19852

Abstract

Penelitian ini bertujuan untuk megetahui bagaimana pengaruh budaya organisasi terhadap kinerja pegawai di Badan Kesatuan Bangsa dan Politik, bagaimana pengaruh disiplin kerja terhadap kinerja pegawai di Badan Kesatuan Bangsa dan Politik. Jenis data dalam penelitian ini yaitu data Kualitatif yaitu data yang dinyatakan dalam bentuk kata-kata atau bukan dalam bentuk angka. Sumber data yang digunakan dalam penelitian ini yaitu data primer (primary data). Metode analisis data yang digunakan dalam pembahasaan penelitian ini adalah metod analisis data deskriptif. Pengaruh budaya organisasi terhadap kinerja pegawai sangat tinggi karena budaya organisasi itu terhadap perilaku kepemimpinan. Selain itu, kedisiplinan pegawai dalam organisasi sangat penting dalam meningkatkan kinerja pegawai, karena pegawai yang disiplin akan membuat tingkat kinerja suatu organisasi menjadi bai. Namun, pada Badan Kesatuan Bangsa dan Politik mengenai penerapan disiplin pegawai itu belum terlaksana dengan baik dikarenakan pegawai banyak yang datang terlambat, ada pula yang mangkir kerja tanpa memberi keterangan ke kantor.
The Effect of Capital Intensity and Thin Capitalization on Tax Avoidance with Company Size as a Moderator Heriyanti, I Dewa Ayu; Pradana Adiputra, I Made; Sri Musmini, Lucy
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6869

Abstract

Tax avoidance refers to efforts undertaken by taxpayers to legally minimize tax burdens by exploiting loopholes or weaknesses within existing tax regulations. Several factors may contribute to tax avoidance practices, including capital intensity, thin capitalization, and firm size. This study aims to analyze the effects of capital intensity and thin capitalization on tax avoidance, with firm size serving as a moderating variable, in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach using multiple linear regression analysis and moderated regression analysis, with data processed through Stata. The sampling technique applied was purposive sampling, resulting in 180 observations derived from 45 companies. The findings indicate that capital intensity has a significant effect on tax avoidance, whereas thin capitalization does not significantly affect tax avoidance. Furthermore, firm size is proven to moderate the influence of both capital intensity and thin capitalization on tax avoidance. These findings suggest that the scale of a company may influence its tendency to utilize debt financing and fixed asset ownership as mechanisms for tax management.
Co-Authors Andriani, Komang Erna I Made Pradana Adiputra Lucy Sri Musmini Putriasih, Luh Suardi, IGNA Dwi Ananda Reraspatika