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"Multinational organizations increasingly face international and national laws, regulations, and internal policies they must comply with. Katharina Wulf explores the development of corporate codes of conduct and the emergence of ethics and compliance programs in multinational organizations and analyzes various expert interviews with chief ethics and compliance officers. Based on the results, the author suggests a model of an ethics and compliance manual, providing detailed instructions on how organizations can construct effective ethics and compliance programs."

"The study of multinational companies (MNCs) has been split for many decades into two camps which hardly talked to each other: a) predominantly economic and functionalist oriented International Business Researchers, and b) largely social constructivist and critical management oriented Organization Theorists. This volume intends to build bridges by bringing together leading international scholars from both camps, who provide new insights in the study of MNCs. In addition to the bridge-building exercise, the book aims to develop a more comprehensive organizational theoretical understanding as well as methodological plurality in the study of how MNCs function in the post-millennium era, both internally and externally, and also how they control their international operations across economic, institutional, cultural, linguistic, political and social divides. Key topics addressed in our volume include: historical perspectives on the study of MNCs, the role of increased financialization and marketization on MNCs, the new role of the HQ within contemporary MNC, the role of language in MNCs, discursive studies of MNCs, labour representation in MNCs as well as social movements and corporate social responsibility and MNCs. "

"Dalam rangka mencari sumber pendapatan baru, untuk pembiayaan pembangunan infrastruktur seluruh wilayah Indonesia, pemerintah memutuskan memilih melakukan amnesti pajak pada tahun 2016. Penelitian ini dilakukan sebagai sebuah kajian untuk mempelajari efek faktor-faktor (kekayaan,periode tarif, denda dan peluang audit probability) terhadap kepatuhan wajib pajak. Kepatuhan wajib pajak diukur dari unit harta yang diikutsertakan dari yang seharusnya dilaporkan, nilai harta yang diikutsertakan dari yang seharusnya dilaporkan, dan keikutsertaan wajib pajak. Penelitian menggunakan data primer yang dikumpulkan melalui serangkaian percobaan ekonomi. Metode yang digunakan adalah uji ragam. Hasil penilitian menunjukkan bahwa wajib pajak dengan kekayaan tinggi memilki tingkat kepatuhan yang rendah dan wajib pajak lebih menyukai untuk mengikuti manesti pajak pada tingkat tarif terendah yakni pada 2%. Upaya dari pemerintah dengan menerapkan denda dan peluang audit probability menunjukkan efek yang besar terhadap tingkat kepatuhan wajib pajak."