Atestasi : Jurnal Ilmiah Akuntansi
Vol. 7 No. 2 (2024): September

Analysis of Tax Impact on Employee Retention in the Hospitality Industry

Darmono Darmono (Universitas Muhammadiyah Berau)
Muhammad Su’un (Universitas Muslim Indonesia)
Muhammad Bayu (Universitas Muhammadiyah Berau)
Mursyidin Mursyidin (Universitas Muhammadiyah Berau)
Badriah Sappewali (Universitas Muhammadiyah Berau)



Article Info

Publish Date
24 Aug 2024

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  

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Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...