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All Journal Jurnal Bisnis dan Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Saman Saman
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Dampak Kualitas Kehidupan Kerja dan Motivasi Kerja pada Employee Engagement Fatmasari Endayani; Saman Saman
Jurnal Bisnis dan Manajemen Vol 8, No 1 (2021): Jurnal Bisnis dan Manajemen Volume 8 Nomor 1 Tahun 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v8i1.4955

Abstract

This study aims to analyze the level of Employee Engagement in education personnel at Merdeka University Malang and another factors related to quality of work life and work motivation. This research was followed by 60 employees of Education Staff of Merdeka University Malang. Explanatory research using a quantitative approach was applied in this research. This study explores the phenomenon of organizations that are increasingly responsive to employee needs. This phenomenon happen so that the company does not lose its best people. Yet the issue of stealing employees is still frequently heard. Organizations are competing to retain employees by paying attention to the quality of work life of their employees and providing encouragement in the form of motivation to retain employees. Based on the simultaneous test results, it can be concluded that there is a significant influence between the quality of work life and work motivation on employee engagement. However, in partial testing, it can be concluded that there is no significant effect between the Quality of Work Life variable and the Employee Engagement variable.
Efektifitas layanan e-filing terhadap Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Selatan Saman Abdul Aziz; Gella Intan Adestya
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.3802

Abstract

This study aims to evaluate e-filing services by tax authorities to individual taxpayers, know the level of effectiveness based on the data of effective individual taxpayers who use e-filing, and know the effectiveness of the target and the realization of the use of e-filing whether it has been realized properly. Data collection techniques in this study are by interview and documentation. The data analysis technique used is qualitative and quantitative descriptive analysis. The results of this study are that the quality of e-filing services in South Malang KPP Pratama has been very good, the effectiveness of using e-filing based on effective Personal Taxpayer data is still not effective because there are still significant differences with the submission of Annual Tax Returns manually but already has increased every year, the target and realization of submission of Annual Tax Returns for Individual Taxpayers using e-filing has been achieved well and continues to increase for each year. DOI: 10.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.3802
Analisis efektifitas penerapan perencanaan pajak untuk meminimalkan beban pajak perusahaan (Studi pada PT Andalan Bisturi Pratama) Maula Rofita; Saman Saman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.7767

Abstract

This study aims to evaluate whether the application of taxation has been implemented effectively and can minimize the tax burden. Data collection techniques were carried out by means of interviews and documentation. The analysis used is quantitative. From the results of the study, it was found that the application of tax planning carried out by the company was not effective because in the recognition of costs it was still using the accounting basis and not in accordance with the tax law. 
Agresivitas Pajak dan Pengungkapan Corporate Social Responsibility: Komposisi Direksi Sebagai Variabel Moderasi Saman, Saman; Abdillah, Pujangga; Yahya, Raihan Fahrisal
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i2.1245

Abstract

This research aims to understand the impact of tax aggressiveness on Corporate Social Responsibility Disclosure (CSRD) and to test the board of director as a moderating variable that can enhance the influence of tax aggressiveness on CSRD. The study utilizes 462 annual reports of companies from the period 2021–2023 listed on the Indonesia Stock Exchange as a sample for moderated regression analysis (MRA) using STATA software. The findings indicate how tax aggressiveness affects CSRD as determined by the Global Reporting Initiative (GRI). In other words, the higher the tax aggressiveness, the more companies can reduce CSRD. The research also demonstrates that board of director as a moderating variable empirically enhances the influence of tax aggressiveness on CSRD. This study underscores the importance of director board in the development of CSRD strategies and the corporate world's position. Therefore, promoting director board in corporate decision-making will assist governments and key policymakers worldwide in achieving the Sustainable Development Goals (SDGs).
Co-Authors Fatmasari Endayani Gella Intan Adestya Maula Rofita Pujangga Abdillah, Pujangga Yahya, Raihan Fahrisal