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All Journal Jurnal Manajemen Journal Economic Insights KENDALI: Economics and Social Humanities Jurnal Ekonomi, Manajemen, Akuntansi
Maulia Regita Belananda
Universitas Selamat Sri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Self Assessment System Terhadap Penghindaran Pajak Dengan Religiusitas Intrinsik Sebagai Pemoderasi Maulia Regita Belananda
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.110

Abstract

The importance of this research was due to the greater dependence on the government budget (APBN) sourced from taxes. Tax avoidance is an action that has a negative effect on state revenues became a major concern for most countries to mitigate. This study aimed to evaluate the moderating role of intrinsic religiosity on the effect of the self assessment system as a taxpayer toward tax evasion. Evaluation of factors that can minimize tax avoidance, such as religiosity, is expected to provide important information for the tax authorities to optimize tax revenue. The purposive sampling method was used to select a sample of taxpayers. The research data and hypothesis were analyzed and tested using moderated regression analysis (MRA). The results of this study indicate that the self assessment system has a negative effect on tax evasion, and this study failed to support intrinsic religiosity as a moderating variable toward tax evasion.
Analisis Kontribusi dan Efektivitas Penerimaan Pajak Bumi dan Bangunan Pedesaan Perkotaan (PBB P2) Kabupaten Batang Maulia Regita Belananda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4508

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kontribusi dan efektivitas penerimaan Pajak Bumi dan Bangunan Pedesaan Perkotaan (PBB P2). Analisis dari sisi kontribusi terhadap pajak daerah yakni Pendapatan Asli Daerah (PAD) di Kabupaten Batang. Penelitian ini menggunakan metode kualitatif secara deskriptif. Berdasarkan hasil penelitian pada Kabupaten Batang menjelaskan bahwa kontribusi penerimaan pajak bumi dan bangunan pedesaaan perkotaan terhadap pajak daerah dikatakan dalam kategori cukup baik, akan tetapi kontribusi PBB P2 terhadap PAD tergolong dalam kategori masih sangat kurang, hal ini dikarenakan adanya kendala pada pemutakhiran objek pajak. Sedangkan dari sisi efektivitas penerimaan PBB P2 sudah baik dengan kategori sangat efektif.
Dinamika Organizational Citizenship Behavior melalui Lensa Social Exchange Theory : Analisis Work-Life Balance, Gaya Kepemimpinan dan Motivasi Intrinsik pada Industri Perbankan Daerah Luthfi Arie Widzayanto; Inka Nuromavita; Dina Ulayya Aziizah; Maulia Regita Belananda
MAMEN: Jurnal Manajemen Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i1.7008

Abstract

This study aims to analyze the effects of Work-Life Balance (WLB), Leadership Style (LS), and Intrinsic Motivation (IM) on Organizational Citizenship Behavior (OCB) among employees of PT. BPR BKK Kendal. The research population consisted of 92 employees, all of whom were included as respondents using a saturated sampling technique. Data were collected through a questionnaire using a 5-point Likert scale and analyzed using (PLS-SEM) with SmartPLS 3. The results indicate that WLB, LS, and IM have positive and significant effects on employees’ OCB. Work-Life Balance contributes to increased employee satisfaction and engagement, which encourages voluntary behavior and extra-role contributions to the organization. A communicative and responsive leadership style fosters employee loyalty and initiative in performing tasks beyond formal job responsibilities. Intrinsic motivation strengthens discretionary behavior as employees are driven by internal satisfaction and personal achievement. These findings support the application of Social Exchange Theory in human resource management, emphasizing that organizational attention to employee well-being, effective leadership, and intrinsic motivation promotes consistent OCB. The practical implication of this study highlights the importance for the management of PT. BPR BKK Kendal to continuously develop policies that support work-life balance, responsive leadership, and intrinsic motivation to enhance productivity, engagement, and employee loyalty. However, this study is limited to employees of a single rural bank and uses a cross-sectional design, which restricts the generalizability of the findings. Future research is recommended to include additional variables derived from Social Exchange Theory and examine their mediating roles in influencing OCB.
REPRESENTATION OF VAT INCREASE (12%) IN REALIZING JUSTICE AND WELFARE OF THE INDONESIAN PEOPLE Maulia Regita Belananda; Alfiaturrizqi
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities, Juli 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.782

Abstract

This research focuses on the representation of the 12% increase in Value Added Tax (VAT) on the justice and welfare of the Indonesian people. The purpose of this study is to evaluate the explicit and implicit impact of VAT increase policies and assess the extent to which these policies contribute to social justice and people's welfare. The research method used is a qualitative method with a literature study approach. The data collection is from various sources of books, journals, theses, magazines, articles, or other relevant online sources. The results of the study show that the increase in VAT has a direct impact on increasing the price of goods and services, which has the potential to reduce people's purchasing power, especially the lower middle economic group. In addition, indirect impacts include the possibility of increased inflation as well as changes in people's consumption patterns. Although this policy aims to increase state revenues to support development, its effectiveness in realizing people's welfare still depends on the implementation of compensation programs, such as subsidies and social assistance. Thus, there is a need for additional policies to ensure that the increase in VAT does not exacerbate social and economic inequality in Indonesia.
Co-Authors Alfiaturrizqi Dina Ulayya Aziizah Inka Nuromavita Luthfi Arie Widzayanto