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"AbstractTaxpayers and Young Generation: Tax Morale of Indonesian College StudentsThis paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.AbstrakPaper ini bertujuan untuk untuk menyelidiki sejauh mana tax morale mahasiswa di Indonesia untuk memenuhi kewajiban perpajakannya apabila nanti mahasiswa memenuhi syarat sebagai Wajib Pajak dan juga untuk mengetahui faktor-faktor yang mendasari kemauan mahasiswa tersebut. Penelitian menggunakan metode survei dengan mahasiswa Universitas Indonesia sebagai responden melalui teknik pemilihan sampling secara acak. Hasil penelitian menunjukkan bahwa tax morale mahasiswa di Indonesia adalah cukup baik. Adapun variabel yang ditemukan dapat memengaruhi tax morale adalah jenis kelamin, ketaatan beragama, dan persepsi tentang pentingnya sebuah pemerintahan."

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ABSTRACTIndividuals and organizations are most effective when their values, needs, and interests are aligned. Person-organization fit directly affect organizational and individual effectiveness. Organizational Fit surveys the field of person-organization fit, discussing both classic perspectives and newer approaches. Covering topics such as how fit and misfit develop, how fit changes over time, how fit influences motivation, and the effect of cultural factors, contributors to this book integrate these ideas with concepts from related fields and discuss new directions for research.An ambitious survey of the field, by an international group of scholars, that looks toward the future of person-organization fit. Explores how people form their impressions of fit and the impact these have on their behavior, and how companies can maximize fit Includes multiple perspectives on the topic of how people fit into organizations, discussing issues across the field and incorporating insights from related disciplines Actively encourages scholars to take part in organizational fit research, drawing on workshops and symposia held specially for this book to explore some of the creative directions that the field is taking into the future"

""The symptoms: increased customer complaints, high turnover, low quality of work, increased absences, loss of morale and motivation, lack of creativity and innovation, loss of loyalty to the organization. The diagnosis: workplace negativity. The cure: Managing Workplace Negativity. Workplace negativity may seem like an intangible problem--but it has very tangible consequences for the companies it afflicts. In fact, the Bureau of Labor Statistics estimates that U.S. companies lose $3 billion a year to the effects of negative attitudes and behaviors at work. Managing Workplace Negativity gives managers, team leaders, trainers, and other human resources professionals much-needed help in treating the negativity bug. It will help readers: * Identify the 14 types of negative individuals, from the "not-my-jobber" to the "rumor monger" * Confront their own negativity * Recognize negativity "trigger points" * Overcome entrenched, ongoing negativity * Deal with group or company-wide negativity problems * Create a positive environment that enhances morale and productivity.""

"As many as two-thirds of our employees are either actively looking for new jobs or merely going through the motions at their current jobs. Fearful and feeling vulnerable after years of watching friends get laid off, they expect the worst to happen, and they see no reason to give it their all. This phenomenon, identified by renowned author Judith M. Bardwick as 'the psychological recession', can have a devastating effect on a company's financial health. Based on extensive research showing how costly bad management really is, this eye-opening book offers concrete prescriptions for combating alarming trends such as high turnover, low productivity, and lackluster performance, including techniques for: strengthening the bonds of trust and respect between managers and employees; customizing working conditions and rewards for individual employees; and hiring for the 'best fit' between the organization's core culture and the personal qualities and priorities of the individual.Using hard numbers and current studies that prove the direct connection between a company's financial performance and its employees' commitment, this book is a wake-up call to organizations desperately needing to restore the broken spirits at the heart of their companies, and enhance their bottom lines."

"Penelitian ini dilakukan untuk mengetahui faktor-faktor penentu moral pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini termotivasi karena UMKM mempunyai kontribusi sebesar 60% terhadap PDB Indonesia, namun hanya berkontribusi 0,67 persen terhadap penerimaan pajak. Rendahnya penerimaan pajak salah satumya disebabkan karena moral pajak yang rendah. Moral pajak adalah motivasi intrinsik wajib pajak untuk membayar pajak. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Penelitian dilakukan terhadap 217 UMKM di Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), melalui wawancara langsung dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan adalah multistage sampling. Hasil analisis melalui Structural Equation Model dengan program Smart PLS menunjukkan bahwa sentimen terhadap pajak, keadilan, kepercayaan terhadap otoritas pajak, persepsi barang publik, dan sikap terhadap hukuman mempengaruhi moral pajak UMKM di Jabodetabek secara positif. Kepercayaan terhadap otoritas pajak signifikan terhadap moral pajak pelaku usaha mikro, sedangkan pada pelaku usaha kecil dan menengah tidak signifikan. Moral pajak pelaku UMKM Jakarta dipengaruhi oleh sentimen terhadap pajak, kepercayaan terhadap otoritas pajak dan persepsi terhadap barang publik. Sedangkan, faktor yang mempengaruhi moral pajak pelaku UMKM luar Jakarta adalah sentimen terhadap pajak dan sikap terhadap hukuman. Hasil penelitian ini juga mengungkapkan bahwa sentimen terhadap pajak menunjukkan koefisien jalur yang paling kuat. Penelitian ini merekomendasikan bahwa otoritas pajak harus menjaga integritas, meningkatkan kualitas layanan serta memberikan kemudahan kepada wajib pajak. Selain itu, pemerintah harus meningkatkan penyampaian informasi tentang penggunaan uang pajak dan manfaatnya kepada publik, tidak hanya oleh otoritas pajak dari sisi penerimaan, tetapi juga oleh instansi lain sebagai pengguna uang pajak.

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This study aims to discover the determining factors of Micro, Small, and Medium Enterprises tax morale. The study is encouraged to be executed because Micro, Small, and Medium Enterprises (MSME) contributes 60% to Indonesias GDP, but contributes only 0.67% to tax revenue. One of the causes of the low level of tax revenue is the low level of tax morale. Tax morale refers to intrinsic motivation of the tax payers in paying the tax. The level of tax morale is predicted to give impact on the level of tax compliance. The population in the research is MSMEs in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The sampling technique used is multistage sampling. The survey is done by conducting direct interview with the respondents. There are 217 MSMEs that participated in this study. The result of Structural Equation Model (SEM) analysis, which incorporates Smart PLS program, shows that the sentiments towards tax, justice, trust with the tax authority, public good perception, and attitude towards punishment affect the tax morale of MSMEs in Jabodetabek positively. The investigation also unveils that the sentiments towards tax proves to be the strongest path coefficient. The study recommends that tax authority manage its integrity, improve the service quality, and ensure the easy process to taxpayers. In addition, the government must enhance its transfer of information related to tax money spending as well as tax benefit to public, not only by tax authority which accepts tax payment, but also by other institutions as the users of tax money."

"This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners whowould like in-depth insights into these topics."