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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi dan Keuangan Equity
Adinda Suci Cahya Ningtyas
Universitas Negeri Surabaya
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, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Wa Ode Musmiarny Nilammadi; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.
Co-Authors Aisyaturrahmi Dewi Prastiwi Wa Ode Musmiarny Nilammadi