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"Penelitian ini membahas lingkungan pengendalian di Kantor Pelayanan Pajak Pratama Jakarta Pesanggrahan yang dipimpin oleh seorang perempuan. Lingkungan pengendalian berperan penting dalam pembentukan nilai, etika, dan kompetensi, dengan Kepala Kantor sebagai pemimpin utama dan Unit Kepatuhan Internal sebagai pengawas. Penelitian ini juga mengeksplorasi peran Unit Kepatuhan Internal dan gaya kepemimpinan perempuan yang diterapkan oleh Kepala Kantor. Karena keterbatasan jumlahnya, penelitian ini penting untuk dikembangkan mengingat hanya 16,45% perempuan yang menduduki jabatan Eselon III di Direktorat Jenderal Pajak pada tahun 2021. Dalam penelitian ini, Peneliti menganalisis kondisi lingkungan pengendalian, peran Unit Kepatuhan Internal, dan gaya kepemimpinan perempuan. Metode penelitian yang digunakan adalah wawancara semi-terstruktur terhadap 20 informan. Hasil penelitian menunjukkan bahwa Kantor Pelayanan Pajak Pratama Jakarta Pesanggrahan telah memenuhi prinsip keempat lingkungan pengendalian, sementara Unit Kepatuhan Internal berperan optimal dalam prinsip ketiga dan kelima, tetapi masih perlu perbaikan pada prinsip lainnya. Gaya kepemimpinan Kepala Kantor cenderung mirip dengan kepemimpinan transformasional, yang mampu menciptakan lingkungan pengendalian yang kondusif. Kepala Kantor berperan baik dalam prinsip kedua, keempat, dan kelima lingkungan pengendalian, tetapi masih perlu perbaikan pada prinsip lainnya.......This research discusses the control environment at the Jakarta Pesanggrahan Tax Office, which a woman leads. The control environment shapes values, ethics, and competencies, with the Head of Office as the primary leader and the Internal Compliance Unit as the supervisor. This research also explores the role of the Internal Compliance Unit, and the female leadership style the Head of Office applies. Due to limited numbers, this research is vital to develop, considering that only 16.45% of women held Echelon III positions at the Directorate General of Taxes in 2021. In this study, researchers analyzed the condition of the control environment, the role of the Internal Compliance Unit, and women's leadership style. The research method used was semi-structured interviews with 20 informants. The results showed that the Jakarta Pesanggrahan Tax Office had fulfilled the fourth principle of the control environment. At the same time, the Internal Compliance Unit plays an optimal role in the third and fifth principles but still needs improvement in other principles. The leadership style of the Head of Office tends to be similar to transformational leadership, which can create a conducive control environment. The Head of Office plays a good role in the second, fourth, and fifth principles of the control environment but still needs improvement in other principles."

"[ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Budaya Organisasi dan Keberadaan Seksi Kepatuhan Internal terhadap Komitmen Perubahan (Commitment to Change) dengan metode General Linier Model (GLM) terhadap 301 orang responden yang bertugas di Kantor Pelayanan Pajak Pratama di Wilayah Jakarta Selatan. Budaya Organisasi diukur dengan instrumen yang dikembangkan oleh Daniel R. Denison dan Aneil K. Mishra, yang terdiri atas sub variabel involvement, consistency, adaptability, dan mission. Sementara Keberadaan Seksi Kepatuhan Internal diukur dengan merujuk pada Surat Direktur Jenderal Pajak Nomor S-637/PJ/2013 Tanggal 31 Desember 2013 tentang Perangkat Pemantauan Kepatuhan terhadap Kode Etik dan Disiplin Pegawai. Sedangkan Komitmen Perubahan (Commitment to Change) diukur oleh instrumen yang dikembangkan oleh Herscovitch dan Meyer yang terdiri atas sub variabel affective commitment, continuance commitment dan normative commitment. Penelitian ini membuktikan bahwa sub variabel Budaya Organisasi (involvement dan mission) berpengaruh positif dan signifikan terhadap Komitmen Perubahan Afektif (affective commitment) dan Komitmen Perubahan Normatif (normative commitment). Sementara variabel Keberadaan Seksi Kepatuhan Internal tidak berpengaruh secara signifikan terhadap Komitmen Perubahan (Commitment to Change). Penelitian ini juga membahas tentang implikasi (saran) dan keterbatasan penelitian.;

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ABSTRACTThis study is to analyze the effect of organizational culture and the existence of Internal Control and Compliance Division on Commitment to Change using General Linier Model (GLM) towards 301 respondents who worked at Directorate General of Taxes. Organizational culture was measured with an instrument developed by Daniel R. Denison and Aneil K. Mishra, which consists of sub-variables involvement, consistency, adaptability and mission. The existence of Internal Control and Compliance Division was measured with an instrument The Letter of the Director General of Taxation Number S-637/PJ/2013 dated December, 31, 2013. While Commitment to Change was measured with an instrument developed by Herscovitch dan Meyer, which consists of sub-variables affective commitment, continuance commitment and normative commitment. The result of this study indicate that sub variables Organizational Culture (involvement and mission) have positive and significant impact on affective commitment to change and normative commitment to change. While the variables existence of Internal Control and Compliance Division don?t have influence on all sub variables of commitment to change. This study also discusses the implications (suggestion) and the limitations of the study., This study is to analyze the effect of organizational culture and the existence of Internal Control and Compliance Division on Commitment to Change using General Linier Model (GLM) towards 301 respondents who worked at Directorate General of Taxes. Organizational culture was measured with an instrument developed by Daniel R. Denison and Aneil K. Mishra, which consists of sub-variables involvement, consistency, adaptability and mission. The existence of Internal Control and Compliance Division was measured with an instrument The Letter of the Director General of Taxation Number S-637/PJ/2013 dated December, 31, 2013. While Commitment to Change was measured with an instrument developed by Herscovitch dan Meyer, which consists of sub-variables affective commitment, continuance commitment and normative commitment. The result of this study indicate that sub variables Organizational Culture (involvement and mission) have positive and significant impact on affective commitment to change and normative commitment to change. While the variables existence of Internal Control and Compliance Division don’t have influence on all sub variables of commitment to change. This study also discusses the implications (suggestion) and the limitations of the study.]"

"Penelitian ini bertujuan untuk mengevaluasi peran lini kedua dalam mendukung efektivitas pengendalian internal berdasarkan prinsip pengendalian internal dan mengevaluasi efektivitas peraturan dan strategi yang dirumuskan oleh lini kedua dalam menginternalisasi budaya organisasi. Unit Kepatuhan Internal (UKI) merupakan second line of defense di Direktorat Jenderal Pajak (DJP). Penelitian ini dilakukan pada Subdirektorat Kepatuhan Internal yang merupakan UKI setingkat Eselon I di DJP. Penelitian kualitatif deskriptif dengan pendekatan deduktif dan dengan metode studi kasus dilakukan untuk menjawab permasalahan penelitian. Kriteria yang digunakan untuk mengevaluasi peran lini kedua atas efektivitas pengendalian internal mengacu pada publikasi Committee of Sponsoring Organization of Treadway Commission (COSO) bekerja sama dengan Institute of Internal Auditors (IIA) pada Juli 2015 berjudul “Leveraging COSO Across Three Lines of Defense”. Sementara itu, kriteria yang digunakan untuk mengevaluasi peran UKI dalam internalisasi budaya organisasi mengacu pada kriteria evaluasi kebijakan yang dirumuskan oleh Dunn (2014), yaitu: efektivitas, efisiensi, kecukupan, perataan, responsivitas, dan akurasi. Hasil penelitian menunjukkan bahwa UKI berperan cukup baik dalam mendukung efektivitas pengendalian internal. Namun terdapat beberapa prinsip yang belum dilaksanakan secara optimal oleh UKI. Selain itu, terlihat bahwa program Internalisasi Corporate Value (ICV) yang dirumuskan UKI sudah cukup efektif untuk internalisasi budaya organisasi. Beberapa aspek yang pelaksanaannya perlu ditingkatkan adalah penyederhanaan program, pengadaan alat untuk mengukur efisiensi penggunaan dana ICV, dan durasi program ICV.......This study aims to evaluate the second line roles in supporting the effectiveness of internal control based on its principles and investigate the effectiveness of regulations and strategies formulated by the second line functions to internalize the organizational culture. In the Directorate General of Taxes (DGT), the Internal Compliance Unit (hereinafter referred to as UKI) serves as its second line of defense. The present study was conducted at the Internal Compliance Sub-directorate which is the UKI Echelon I level at DGT. A descriptive qualitative research applying a deductive approach with a case study method was carried out to answer the research problems. The criteria used to evaluate the second line roles on the effectiveness of internal control refer to the publication of the Committee of Sponsoring Organization of Treadway Commission (COSO) in collaboration with the Institute of Internal Auditors (IIA) in July 2015 entitled “Leveraging COSO Across the Three Lines of Defense”. Meanwhile, the criteria used to evaluate the role of UKI in internalizing organizational culture refer to the policy evaluation criteria formulated by Dunn (2014), namely: effectiveness, efficiency, adequacy, alignment, responsiveness, and accuracy. The results of the study shows that the operation of UKI in supporting the effectiveness of internal control is quite satisfactory. However, several principles have not been implemented optimally. In addition, it can be seen that the Internalization of Corporate Value (ICV) program prepared by UKI has been quite effective for the internalization of organizational culture. Some aspects whose implementation needs improvement are program simplification, procurement of tools to measure the efficient use of ICV fund, and duration of the ICV program."