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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi dan Keuangan
Adinda Suci Cahya Ningtyas
Universitas Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak Adinda Suci Cahya Ningtyas; Aisyaturrahmi Aisyaturrahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6611

Abstract

The purpose of this study is to examine and analyze the effect of the Voluntary Disclosure Program (VDP) on the perception of taxpayers, and is moderated by government trust. The data collection technique used in this study is convenience sampling. This study used a sample of 115 respondents from KPP Pratama Surabaya Mulyorejo. The data used are primary data obtained through questionnaires and interviews with taxpayers. The data analysis technique used validity, reliability, classical assumptions and MRA (Moderated Regression Analysis). The results of the research based on hypothesis testing, namely the Voluntary Disclosure Program (X) partially statistically has an influence on the Taxpayer Perception (Y) and moderated by the Government Trust (Z) can strengthen the influence between the regression models.
CONFLICT IN ORGANIZATIONS: ITS CONNECTION TO A HEALTHY AND PRODUCTIVE WORK ENVIRONMENT Adinda Suci Cahya Ningtyas
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 14 No. 1 (2024): Maret 2024
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v14i1.8359

Abstract

In this day and age, conflict is a topic that is still being discussed. Conflict cannot be completely avoided in an organization, but it can be managed by minimizing it. The study employed a qualitative approach using systematic literature review methods to analyze and synthesize existing research on organizational conflict and its implications for healthy and productive work environments. Data collection involved reviewing 30 articles from reputable national and international journals, focusing on conflict management, leadership styles, and the impact of external factors on organizational dynamics. Effective conflict management by organizational leaders is essential in fostering a cooperative environment for handling conflicts within teams. Constructive conflict management can lead to positive changes and learning experiences for all parties involved in organizational conflicts. Effective conflict resolution strategies can stimulate innovative problem-solving among employees and prevent a decline in motivation and creativity due to high levels of conflict.
CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND TAX AVOIDANCE: (EMPIRICAL EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Adinda Suci Cahya Ningtyas; Ni Nyoman Alit Triani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3960

Abstract

Introduction: This study examines whether Corporate Social Responsibility (CSR) is related to Tax Avoidance and whether Political Connection modifies that relationship. Energy-sector companies are selected as the empirical setting because they operate at a large scale, have complex business activities, and depend heavily on natural resources. These characteristics place substantial social and environmental responsibilities on the firms and make the sector relevant to the research question.Methods: A quantitative design is applied to secondary data drawn from the 2019-2022 annual reports of energy-sector companies listed on the Indonesia Stock Exchange (IDX). The observations cover multiple firms and multiple years, producing panel data that combine cross-sectional and time-series dimensions. Purposive sampling is used within a non-probability sampling approach to determine the sample. SPSS is employed for descriptive analysis, classical assumption testing, and hypothesis testing with Moderated Regression Analysis (MRA).Results: Statistical testing finds no significant relationship between Corporate Social Responsibility and Tax Avoidance. The interaction between CSR and Political Connection is also insignificant. Political Connection, therefore, does not produce a detectable change in the CSR-Tax Avoidance relationship among the energy-sector companies examined. Overall, CSR, Political Connection, and the interaction term provide a limited explanation of Tax Avoidance among energy-sector issuers listed on the Indonesia Stock Exchange.Conclusion and Suggestion: Subsequent studies should add other financial and governance determinants to the model so that corporate tax-avoidance behavior can be explained more comprehensively. Keywords: Corporate Social Responsibility, Political Connections, Tax Avoidance
Co-Authors Aisyaturrahmi Ni Nyoman Alit Triani